On 1 June 2016, the Luxembourg Memorial C has been replaced by RESA (Recueil Electronique des Sociétés et Associations), the new official electronic platform of central publication regarding companies and associations.

New timing for publication

The new system ensures an immediate and automatic publication of all corporate documentation. The date of publication in RESA will generally correspond to the date of filing of documents with the Luxembourg Trade and Companies Register (the “Register”). Applicants will however be able to determine a precise date of publication that may not exceed fifteen (15) days as from the filing date.

Convening notices for general meetings of shareholders will also have to be filed with the Register before being published via RESA. When filing the notices with the Register, applicants will have to indicate the dates at which the publications will have to be published.

Publication in RESA, as well as consultation of documents, will be free of charge.

Registration obligations for FCPs

All common investment funds (Fonds commun de placement - FCP), irrespective of the location of their management company, will have to be registered with the Register. The registration requirement applies immediately for FCPs created after 1 June 2016. FCPs created before 1 June 2016 must be registered before 1 December 2016.

Increase in fees for late filing of annual accounts

For companies that have not completed the filing of their annual accounts within eight months after the closing date of the financial year, late filing fees of 50 euros will be applied. From the ninth month to the eleventh month following the closing date of the financial year, 200 euros will be charged. As from the twelfth month following the closing date of the financial year, 500 euros will be charged.

Transitional provisions

Mémorial C will cease to exist once all documents transmitted for publication before 1 June 2016 will have been published. All archives will remain available for inspection via a dedicated page on the Register website.