The glossary to understand and take action

Corporate secretarial services

Corporate secretarial services organise the documents and formalities linked to the life of a company: decisions, registers and filings according to its regime.

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

Understand the scope

Definition and points to distinguish

A distinction must be made between administrative preparation, legal advice and decisions by corporate bodies. The engagement must specify who prepares, validates, signs and files each document.

In your file

What this changes in practice

Corporate secretarial services ensure documentary follow-up throughout the company’s life: notices of meetings, decisions, minutes, registers and formalities as needed. They are not limited to filing documents after signature. Events must be anticipated, the competent body verified, and final versions retained. Assistance from a service provider does not replace decisions that belong to shareholders or directors, nor specific legal advice where required.

A scenario to help you understand

Educational example

A company changes its registered office. It organises the decision, documents and required updates, then archives the evidence rather than merely changing the address on its website.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Tenir un calendrier des décisions
  • Vérifier signatures et pouvoirs
  • Archiver les actes et dépôts

The practical question

Find out more

Que faut-il conserver dans le dossier juridique de la société ?

Regroupez les statuts à jour, les décisions des organes, les actes significatifs et les preuves de dépôt ou publication. Organisez les versions pour distinguer un projet d’un acte signé. Le secrétariat juridique doit aussi repérer les échéances récurrentes et les formalités déclenchées par un événement, comme un changement de dirigeant ou une opération sur le capital.

Connecting concepts

Terms to know as well

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

Minutes of a meetingThe minutes record the decisions made and the required information on the occasion of a company meeting.Articles of associationThe articles of association are the company's constitutive rules, covering in particular its purpose, capital and operation.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.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.Competition AuthorityThe Competition Authority ensures compliance with competition rules in Luxembourg within its area of competence. In particular, it investigates and sanctions anti-competitive practices.Reporting OfficeThe Reporting Office provides information and guidance in connection with the protection of persons reporting breaches of law. Its role forms part of Luxembourg's whistleblower protection framework.

Put it into practice

Explore further with our guides

Practical guideSARL in Luxembourg: operation and decisions of the partners

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.