Publishing in the RESA in Luxembourg
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
RESA publication in Luxembourg means releasing a company deed in the Electronic Compendium of Companies and Associations, the electronic official journal managed by the LBR, which replaced the Mémorial C on 1 June 2016. It is free, takes place on the day of filing or on a date chosen within 15 days, and makes the deed enforceable against third parties.
Definition
The RESA (Electronic Compendium of Companies and Associations) is the electronic platform, integrated into the website of the Trade and Companies Register, on which the deeds and filing notices of Luxembourg companies, associations and foundations are published.
The RESA at a glance
- In service since
- 1 June 2016
- Cost of publication
- Free
- Publication date
- Day of filing, or a date chosen within 15 days
- Consultation
- Free, no authentication
What is published, and in what form
| Filing | Publication in the RESA |
|---|---|
| Deed of incorporation, articles of association | Publication of the deed or of its extract |
| Amendment of the articles, appointment or removal of managers | Publication of the amendment |
| Transfer of registered office, merger, demerger, liquidation | Publication of the deed or of the draft, as the case may be |
| Annual accounts | Simple filing notice; the accounts can be viewed as a PDF on the RCS website |
| Notices of general meetings | Publication, special date regime |
Some entities are exempt from publishing their accounts, notably EIGs, EEIGs and most SENCs and SCSs. The trial balance under the standardised chart of accounts is not published.
From filing to publication
- 1
File with the RCS
Electronic filing on the LBR platform, with payment of the filing fees.
Company, notary or agent - 2
Choose the date
Publication on the same day, or on a date set when the request is made, at the latest 15 days after filing.
Filer - 3
Automatic publication
The RESA publishes without manual processing, on the date chosen.
LBR - 4
Enforceability
The deed becomes enforceable against third parties from its publication.
Legal effect
Before publication, the deed does not bind third parties
Guichet.lu points out that deeds are enforceable against third parties only from their publication in the RESA. A manager who has been removed but whose removal is not yet published can therefore still bind the company towards third parties acting in good faith. File quickly, and choose a deferred date only if there is a specific reason.
Searching a company’s publications
The RESA can be searched free of charge online, without an account or certificate. It shows a company’s publication history since June 2016; the Mémorial C archives remain accessible through the RCS website for older deeds.
To check a company’s current data, the company search in the RCS and the RCS extract are better suited: the RESA shows what has been published, the extract shows what is registered today.
Next step
A deed to file and publish?
We prepare the RCS filing and follow its publication in the RESA.
Frequently asked questions
Is publication in the RESA paid?
No. Publication in the RESA has been free since it went live on 1 June 2016. Only the filing with the LBR is charged, depending on the form of the entity and the type of deed. Consulting the publications is also free and open to everyone, without authentication.
When is a deed published in the RESA?
In principle on the day of filing with the RCS. The filer can also set a publication date, at the latest 15 days after filing, when creating the request. Notices of general meetings follow a special regime. Publication takes place without manual processing by the LBR.
Are annual accounts published in the RESA?
The RESA publishes a filing notice, not the accounts themselves. The accounts can then be viewed as a PDF on the RCS website, unless the law provides otherwise. Some entities, such as most SENCs and SCSs, do not publish their accounts, and small companies may omit certain documents.
What is the difference between the RESA and the Mémorial C?
The Mémorial C was the official compendium of companies and associations until 31 May 2016. The RESA replaced it from 1 June 2016 for all new publications. The Mémorial C archives remain available through the RCS website.