Corporate Law & Business Law
General meeting of partners
The general meeting gathers partners to decide. Notice, powers, and votes: understand the steps of a corporate decision.
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Corporate Law & Business Law
Annual Accounts
Annual accounts present the situation and results of a company for a financial year. For a Luxembourg SARL, their preparation must be followed by approval and then filing with the RCS according to applicable rules. Filing occurs within a month of approval and no later than seven months after the closing.
Entrusting accounting to a service provider is not enough to follow this schedule. Identify who prepares the accounts, who convenes the partners, and who keeps proof of accepted filing. A file sent to the fiduciary or validation on eCDF should not be confused with the completion of filing with the register.
For a closing on December 31, the ordinary schedule leads to approval within six months and filing no later than the end of the seventh month. Earlier approval triggers the one-month deadline for filing: the July deadline does not replace this first deadline.
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Corporate Law & Business Law
Registration with the Trade and Companies Register (RCS)
Registration with the RCS registers the concerned entities in the register. Acts, identity, and authorizations: distinguish the creation formalities.
Corporate Law & Business Law
Electronic Compendium of Companies and Associations (RESA)
The RESA publishes acts and mentions of companies and associations. Understand its difference from filing with the commercial register.
Corporate Law & Business Law
Management of SARL
The management directs and represents the SARL. Appointment, signatures, and corporate mandate: verify who can bind the Luxembourg company.