The Official Sources Behind Company Formation in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
The official sources for Luxembourg company law are about ten public websites to consult: Guichet.lu for procedures, the LBR for the RCS and the register of beneficial owners, Legilux for legislation, the Ministry of the Economy for the business permit, the AED and ACD for tax, and the CCSS for social security.
The official websites and what they are for
| Website | Body | What it is for |
|---|---|---|
| guichet.public.lu | The State’s single window | Practical guides to all business procedures; online filing on MyGuichet.lu, notably of the business permit application |
| lbr.lu | Luxembourg Business Registers | Trade and companies register (RCS), register of beneficial owners (RBE), RESA publication, extracts and filing of annual accounts |
| legilux.public.lu | Official Journal | Laws and regulations in force, including the law of 10 August 1915 on commercial companies |
| meco.gouvernement.lu | Ministry of the Economy | Economic policy and the Directorate General for Small and Medium-sized Enterprises, competent for business permits |
| aed.public.lu and pfi.public.lu | Administration of Registration, Estates and VAT (AED) | VAT registration and returns, registration duties; the indirect taxation portal brings together the AED’s information and online services |
| impotsdirects.public.lu | Direct Tax Administration (ACD) | Income tax and corporate tax, tax scales, forms and tax texts |
| ccss.public.lu | Joint Social Security Centre (CCSS) | Affiliation of managers, employees and self-employed people, employer registration, contributions |
| cssf.lu | Financial Sector Supervisory Commission | Licensing and supervision of financial activities, investment funds and financial sector providers |
| luxinnovation.lu | National innovation agency | Support for start-ups and innovative SMEs, programmes such as Fit 4 Start, guidance on aid |
How we use them
Each page lists at the bottom the official sources consulted to write it, with a direct link. When two sources differ, we follow the law published on Legilux and flag it. Our method is detailed in the editorial policy.
Next step
Frequently asked questions
Which official website should I check first to set up a company?
Guichet.lu, the State’s single window, which describes each business procedure and points to the competent administration. For the exact wording of a rule, read the law on Legilux. For registration, filings and beneficial owners, use Luxembourg Business Registers.
Are the official websites available in several languages?
Most are available in French, and often in German and English too. Guichet.lu offers its guides in these three languages. Laws published on Legilux are authoritative in their French version: if a translation is in doubt, that is the version to consult.