Luxembourg Business Registers (LBR) –
formalities and procedures

• If your association/foundation has appointed a person in charge of the day-to-day management of your organisation, that person's name must be registered;
• If your association/foundation has appointed a legal entity as its representative (or one of its representatives), you will need to appoint a person as that legal entity's permanent representative and register that person;
• All large associations, associations recognised as being of public interest and foundations that are subject to the new Law of 7 August 2023 must register an approved statutory auditor;
• All associations that are subject to the new Law of 7 August 2023 must file annual financial statements (consistent with their size) with the RCS within 7 months of the close of their financial year. Note that foundations no longer need to file a draft budget.

Associations and foundations can now change their legal form, or merge with other associations/foundations.

Associations no longer need to file a list of their members with the RCS every year! They simply need to keep an up-to-date list of their members at their registered office.

Further information on RCS registration and filing requirements, and on changes in RCS procedures, can be found at https://www.lbr.lu/.