In brief
On 20 March 2025, the “Official Gazette” of Luxembourg published significant amendments to the Grand-Ducal Regulations (RGD)1, amongst others, increasing fees for filings made outside of legal deadlines to the Trade and Companies Register (RCS) and the Register of Beneficial Owners (RBE). These changes, effective from 24 March 2025, aim to ensure timely compliance with legal requirements.
Who is affected?
All persons and entities registered in the RCS and in the RBE.
Increased fees for filings made outside of legal deadlines to the RCS2
Electronic filings: In addition to already applicable late filing fees related to financial data3, filing fees for other electronic filings made outside of legal deadlines4 have been introduced. The filing fees are now as stated below:
a) Financial data
| Filing is made in the eighth (8th) month after financial year closing | €50 |
| Between the ninth (9th) and eleventh (11th) months after financial year closing | €200 |
| From the twelfth (12th) month and beyond after financial year closing | €500 |
b) Information, deeds, deeds published by extract, documents
| Filing is made in the second (2nd) month after the date of the event/transaction | €50 |
| Between the third (3rd) and fourth (4th) months after the date of the event/transaction | €200 |
| From the fifth (5th) month and beyond the date of the event/transaction | €500 |
Increased fees for filings made outside of legal deadlines to the RBE5
New declaration fees for filings made outside legal deadlines have been introduced as stated below:
| Declaration is made in the second (2nd) month after the date of the event/transaction | €50 |
| Between the third (3rd) and fourth (4th) months after the date of the event/transaction | €200 |
| From the fifth (5th) month and beyond the date of the event/transaction | €500 |
When will the new fees be implemented?
The new fees are effective as of 24 March 2025.
How can we assist?
We are committed to providing swift and efficient assistance with your filings, ensuring you stay compliant and avoid any costly late fees.
Notes
1 https://legilux.public.lu/eli/etat/leg/rgd/2025/03/13/a106/jo
2 Amendment to Annex j of the amended RGD January 23, 2003
3 Filing Deadline- within seven months from the close of the financial year
4 One month after the event or transaction occurred, or one month from the date of being informed, whichever is earlier
5 Amendment to Annex A of RGD February 15, 2019
Contact us
Florent Delory
Tax Partner, Entity Governance & Compliance, PwC Luxembourg
Tel: +352 621 332 667
Mathieu Feldmann
Tax Partner, Entity Governance & Compliance, PwC Luxembourg
Tel: +352 621 335 188
François Guyot
Tax Managing Director, Entity Governance & Compliance, PwC Luxembourg
Tel: +352 621 333 162