LBR filing fees: the official rates
Published on 10 October 2026 · Updated on 10 October 2026
Please note. Business Registration SARL-S is a private advisory firm. It is not the Luxembourg Business Registers (LBR), the economic interest grouping that officially runs the RCS, the RBE and the RESA. Filings and registrations are made with the LBR, at the fees it publishes.
In short
In Luxembourg, LBR filing fees depend on the legal form of the entity and the type of filing. Registering a SARL costs EUR 105.91 excl. VAT, a SARL-S EUR 14.61 excl. VAT. Filing annual accounts on time costs EUR 19 excl. VAT. Late filings carry a surcharge of EUR 50 to EUR 500. VAT of 17% is added.
Fee benchmarks (excl. VAT)
- Registration of SA, SARL, SAS
- EUR 105.91
- Registration of SARL-S, SCS, SENC
- EUR 14.61
- Annual accounts filed on time
- EUR 19.00
- UBO register declaration or amendment
- EUR 15.00
RCS registration, amendment and deregistration
| Entity | Registration | Articles amendment | Other amendment | Deregistration |
|---|---|---|---|---|
| SA, SARL, SAS, SCA, SCSp, SE | EUR 105.91 | EUR 54.78 | EUR 10.96 | EUR 105.91 |
| Cooperative company, civil company | EUR 54.78 | EUR 14.61 | EUR 10.96 | EUR 54.78 |
| SARL-S, SCS, SENC, ASBL, foundation | EUR 14.61 | EUR 10.96 | EUR 10.96 | EUR 14.61 |
| Sole trader (natural person) | EUR 14.61 | Not applicable | EUR 10.96 | EUR 14.61 |
| Branch of a foreign company | EUR 105.91 | Not applicable | EUR 10.96 | EUR 105.91 |
Amounts excl. VAT from the LBR RCS fee schedule, version 16.0, consulted on 10 October 2026. Filing to be rectified: EUR 10 excl. VAT.
Surcharges for late filing
| Delay | Annual accounts | Other deeds and documents |
|---|---|---|
| First tier | EUR 50 (8th month after year end) | EUR 50 (2nd month after the event) |
| Second tier | EUR 200 (9th to 11th month) | EUR 200 (3rd and 4th month) |
| Third tier | EUR 500 (from the 12th month) | EUR 500 (from the 5th month) |
Late UBO register declarations follow the same tiers of EUR 50, EUR 200 and EUR 500.
Other common fees
- Electronic RCS extract: EUR 10.43 excl. VAT with qualified signature.
- Paper RCS extract: EUR 21.43 excl. VAT for the first, EUR 7.70 excl. VAT per additional extract in the same request.
- RCS certificate: EUR 4.75 excl. VAT electronic, EUR 10 excl. VAT on paper.
- Notice of a general meeting: EUR 10 excl. VAT.
- Draft merger, demerger or cross-border transfer of registered office: EUR 54.78 excl. VAT.
- Publication in the RESA: free of charge, according to Guichet.lu.
Official fees and professional fees are two different things
The amounts on this page are the fees collected by the LBR. They include neither the notary’s fees, nor the lawyer’s, nor our own fees. Our quotes always separate the official fees, re-invoiced at cost, from our service.
How the fees are paid
Payment is normally made online, at the time of the electronic filing on the LBR platform. Payment in cash at the counter remains possible as an exception. Frequent filers can ask to pay by monthly invoice.
The fee logic is simple: the heavier the legal form, the more expensive the registration, and any formality filed late is surcharged. The surest way to limit fees remains to respect the one-month deadline for filing an amendment with the RCS and the seven-month deadline after year end for filing annual accounts.
Next step
A quote that separates official fees from professional fees
Describe your formality: we price the LBR fees and our intervention, line by line.
Frequently asked questions
How much does it cost to register a company with the RCS?
According to the LBR schedule consulted on 10 October 2026, registration costs EUR 105.91 excl. VAT for an SA or a SARL, EUR 54.78 excl. VAT for a cooperative or a civil company, and EUR 14.61 excl. VAT for a SARL-S, an SCS or a SENC. VAT of 17% is added. These fees cover neither the notary nor assistance.
What does a late filing of annual accounts cost?
Accounts filed within seven months of year end cost EUR 19 excl. VAT. Beyond that, the LBR applies a surcharge of EUR 50 in the eighth month, EUR 200 from the ninth to the eleventh month and EUR 500 from the twelfth month. A prolonged delay can also expose the company to other measures, such as an administrative dissolution procedure.
Is publication in the RESA paid?
No. Guichet.lu states that publication in the Electronic Compendium of Companies and Associations is free of charge. Only the filing with the LBR is charged. Consulting the RESA is also free and requires no authentication: anyone can read a company’s publications online.
Are LBR fees subject to VAT?
Yes. The LBR schedule specifies that filings, extracts and certificates are subject to VAT at 17%. The published amounts are excluding VAT. A VAT-registered company can in principle deduct this VAT in its returns, under the general rules.
Does changing the manager of a SARL involve LBR fees?
Yes. A change of manager is a non-statutory amendment, charged EUR 10.96 excl. VAT for a SARL. An amendment of the articles costs EUR 54.78 excl. VAT. If the change affects the beneficial owners, a UBO register amendment of EUR 15 excl. VAT is added.