Firstly because it's the law! In the interests of transparency, the general public can verify the details entered in the RCS. Even if they do not have a profit motive, ASBLs are required to finance their activities and therefore to collect and handle funds.

The fight against money laundering and the financing of terrorism requires everyone to demonstrate transparency, particularly in terms of traceability and accounting. At the same time, third parties (donors, national authorities, other interested parties) must be able to obtain quality information in their dealings with ASBLs: accurate and up to date information.

According to the law of 07/08/2023, I must include the following information in the articles of association of my ASBL (which will be included in the deed of incorporation to be attached to my registration):

• Trade name
• Precise description of the purpose
• The municipality of the registered office of the ASBL in the Grand Duchy of Luxembourg
• Details (surname, first name, address) of each founding member
• Maximum contribution fees
• Minimum number of members (which may not be less than two) and the conditions governing the appointment and termination of members
• Method for appointing, terminating and dismissing directors
• Destination of assets in the event of dissolution
• Duration of the mandate of directors (which may not exceed 6 years)
• Method of appointment, termination and dismissal of the association's representatives and the extent of their powers
• If applicable: method of appointment, termination and dismissal of the delegate responsible for the daily management and the extent of his or her powers
• Method of appointment of the approved statutory auditor for large ASBL, public interest ASBL and foundations
• Duration of the association when it is not unlimited

The requisition form to be completed for registration is loaded automatically based on the information I selected on the previous page (legal form and additional information).

I write in one of the three administrative languages (Luxemburgish, French or German).

I complete the fields according with the information given in my articles of association.

• Trade name
• Legal form
• Precise address of the registered office
• Purpose
• Date of incorporation
• Duration
• Financial year
• Authorised representatives (agents)

+ according details:

• General power of the association’s representatives
• Delegate for the daily management for ASBL or foundations that appoint one
• Permanent representative (natural person) for any ASBL or foundation that appoints a legal person (director / delegate / liquidator)
• Approved statutory auditor needly for large ASBL, public interest ASBLs and foundations

The traditional role of the statutory auditor is to ensure, through detailed audits, that a company's annual accounts give a true and fair view of its financial position.

An approved statutory auditor has received official authorisation from the CSSF (Financial Sector Supervisory Commission).

For further information, visit the website of the Institut des réviseurs d'entreprise !

• The deed of incorporation (under private agreement or by notarial deed)
  This document is intended for publication and is registered by the manager of the RCS at the time of filing (except in case of notarial deed)
• (+ if my ASBL is of public utility, the grand-ducal decree recognising the public utility)

No, I must comply with:

• Presentation: I reserve a horizontal white area of at least 35 millimetres at the top of each page, allowing LBR to affix a virtual label representing the electronic filing receipt. I write in a commonly used in office automation font, black on a white background
• Language: I write in one of the three administrative languages (Luxemburgish, French or German)
• Format: I send it in PDF/A Text format (see tutorial here) on A4

No, I must include the following information in the header of my documents (under the 35mm white area):

• Trade name (e.g.: Name of my ASBL)
• Legal form (e.g.: Association sans but lucratif)
• Registered office address (e.g.: 1 rue de Luxembourg, L-1234 Luxembourg)

Registration with the RCS costs €14.61 excluding VAT.

If I have not already done so, I must ask the RCS manager for the compulsory registration of the deed of incorporation: the cost of this registration is €12 (not subject to VAT).

The total price to be paid (excluding VAT) for a filing is therefore generally €26.61.

I can also choose to use the LBR assistance service by going to the counter upon previously agreed appointments which are booked via the helpdesk: the procedure will then cost €46.61 excluding VAT (€26.61 for the declaration and €20 for the counter fees).

• In most cases I register the “Senior management officers” as Beneficial owners, i.e. the members of the management board : the directors. The delegate in charge of the daily management or any other equivalent body may also be declared: in this case, all I need to do is to register it
• For further details: https://www.youtube.com/watch?v=0FZ00nwodeg

A declaration to the RBE costs €15 excluding VAT.

I can also use the LBR helpdesk service by going to the counter only upon previously agreed appointments which are booked via the helpdesk: the process will then cost €35 excluding VAT (€15 declaration and €20 counter fee).