On 1 June 2016, the Luxembourg official gazette (Mémorial C) was replaced by an electronic central publication platform (called "RESA"). Legal notices about Luxembourg companies and associations will now be published automatically on RESA when filed with the Luxembourg Trade and Companies Register ("RCS"). The new publication procedure is expected to be quicker and more cost-effective.
Under the new system, the publication date will in principle be the same as the filing date with the RCS. It is possible to derogate from this rule by formally requesting another publication date, which should fall within a period of 15 days from the filing date. As a transitory measure, documents filed before 1 June 2016 but not yet published will be published in the Mémorial. Both RESA and past Mémorial C publications can be consulted via the website of the RCS (www.rcsl.lu). A publication fee, in addition to the filing fee, will no longer be charged.
In an effort to encourage companies to file their financial statements on time (i.e. within 7 months from the close of the financial year), the RCS will charge an additional fee for the late filing of financial statements, as from 1 January 2017. The longer the delay, the higher the fee, which however is capped at EUR 500.