The glossary to understand and take action

Electronic Compendium of Companies and Associations (RESA)

The Electronic Compendium of Companies and Associations (RESA) ensures the legal publication of deeds and particulars subject to publication therein.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The filing notice and the filed document are distinct. Check the proof of filing with the RCS and the publication effects relevant to the deed concerned.

In your file

What this changes in practice

RESA is a legal publication medium, distinct from the register in which documents are filed. Certain formalities may result in publication linked to the filing, but the result actually obtained for the file must be checked. The date, reference and published content contribute to the traceability of corporate life. Publication does not replace the original deed or the examination of its validity.

A scenario to help you understand

Educational example

A company amends its articles of association. It keeps the signed deed, proof of filing and the corresponding publication reference, three elements documenting different stages.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier l’acte publié
  • Vérifier dénomination et référence
  • Conserver dépôt, publication et document original

The practical question

Find out more

Quelle différence entre déposer un acte et sa publication au RESA ?

Le dépôt et la publicité sont deux étapes du parcours juridique. L’acte et la formalité doivent correspondre à la décision prise, puis leur traitement doit être vérifié. Conservez la preuve et la référence utile. La publication ne remplace pas la vérification de la validité interne de la décision, notamment la compétence de l’organe qui l’a adoptée.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.Articles of associationThe articles of association are the company's constitutive rules, covering in particular its purpose, capital and operation.Corporate secretarial servicesCorporate secretarial services organise the documents and formalities linked to the life of a company: decisions, registers and filings according to its regime.Minutes of a meetingThe minutes record the decisions made and the required information on the occasion of a company meeting.Luxembourg Business Registers (LBR)Luxembourg Business Registers manages, in particular, the RCS, RESA and RBE. These tools serve different functions: identification and filings, publication of instruments, and declaration of beneficial owners.AccountingAccounting organises the recording of transactions and the production of information on the company’s financial position and results.

Put it into practice

Explore further with our guides

Practical guideAccounting obligations of an SARL in Luxembourg: organising compliancePractical guideRCS and RESA: understanding formalities and publications

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.