Luxembourg Company Search Guide 2026: How to Verify a Luxembourg Business

TL;DR. Luxembourg’s Registre de Commerce et des Sociétés (RCS) is managed by Luxembourg Business Registers (LBR) and is one of the most accessible and API-friendly commercial registers in the EU. Basic company search is free. Certified extracts cost EUR 8-12. The platform is trilingual (FR/DE/EN). Luxembourg is not on the FATF grey list and is an EU member state. The SOPARFI holding structure is common in compliance work.

What is the official Luxembourg business registry?

Luxembourg’s commercial register is the Registre de Commerce et des Sociétés (RCS Luxembourg), managed by Luxembourg Business Registers (LBR). LBR is the central administrative body responsible for three registers:

• RCS (Registre de Commerce et des Sociétés): the main commercial register for companies, partnerships, associations, and foundations.
• RBE (Registre des Bénéficiaires Effectifs / Register of Beneficial Owners): Luxembourg’s beneficial ownership register, introduced under the EU’s Fourth and Fifth Anti-Money Laundering Directives.
• RESA (Recueil électronique des sociétés et associations): the official electronic gazette that publishes company formation notices, capital changes, annual accounts, and dissolution events.

The RCS portal is at lbr.lu, with the older direct URL rcsl.lu redirecting to the LBR portal.

LBR is a public body established by the Law of 19 December 2002 and subsequent amendments. Its legal mandate includes maintaining the accuracy of the commercial register, operating the electronic filing system for companies, and providing public access to company information under the EU First Company Law Directive (2017/1132/EU).

The main company forms registered in Luxembourg include:

• Sàrl (Société à responsabilité limitée): private limited company, the most common form for operating subsidiaries and investment vehicles.
• SA (Société anonyme): public limited company, used for listed companies and larger entities.
• SCS (Société en commandite simple): limited partnership.
• SCSp (Société en commandite spéciale): special limited partnership, the dominant vehicle for Luxembourg private equity and investment fund structures.
• SOPARFI (Société de Participations Financières): not a legal entity type per se, but a tax status applied to holding companies (typically Sàrl or SA). SOPARFI structures appear extensively in UBO chains for international investment groups.

What can you search?

LBR portal - free, no account required:

• Company name search by exact name, partial name, or RCS registration number
• Returns: official name, RCS number, entity type, registered address, current status (active, in liquidation, dissolved), date of incorporation, and registered agent
• Director and manager names as filed (managers for Sàrl; board members for SA)
• Published documents: articles of incorporation, capital changes, director appointments, annual accounts where filed

RESA gazette (free):

• Full-text search of gazette publications by company name or RCS number
• Covers formation notices, statutes, capital changes, mergers, dissolutions, and insolvency proceedings
• Documents available as PDF downloads

RBE (Beneficial Owners Register):

• Accessible via the LBR portal
• Restricted access following the Court of Justice of the European Union ruling of November 2022 (Joined Cases C-37/20 and C-601/20), which found that unconditional public access to UBO data was incompatible with EU Charter rights on privacy and data protection
• Access is now limited to obligated entities under AML regulations, competent authorities, and persons demonstrating a legitimate interest
• Luxembourg implemented the CJEU restrictions through regulatory changes; full public access that existed before 2022 is no longer available

LBR Open Data API (for developers):

• Machine-readable access to RCS data via a documented REST API
• Covers company status, registration details, filed documents, and RESA gazette notices
• Documentation at lbr.lu

How much does it cost?

EUR/USD conversion used: 1.095 (approximate; verify at point of purchase). Prices are based on LBR published fee schedules as of May 2026.

Do you need a local account or ID?

For free company searches and document browsing, no account and no Luxembourg identity document are required. The LBR portal is publicly accessible.

For ordering certified extracts, a user account on the LBR portal is required. Account creation uses an email address. No Luxembourg National ID or LuxTrust (the Luxembourg national digital certificate authority) is required from foreign applicants. LuxTrust simplifies the process for Luxembourg residents but is not a prerequisite for foreign users.

Institutional users (law firms, compliance departments, financial institutions) can access bulk services and invoice-based billing under a business account agreement with LBR.

Is the website in English?

Yes. The LBR portal at lbr.lu is trilingual in French, German, and English. The English interface covers all search functions, account management, and document ordering. Company filings and official documents are typically in French or, less commonly, German or Luxembourgish, reflecting the companies’ governing language choices. The RCS extract itself is available in French and German.

The RESA gazette publishes notices in the language of the filing company (French or German). English translations are not provided by LBR.

International compliance buyers can navigate the LBR portal entirely in English for search and ordering purposes; document content interpretation requires French or German reading ability or translation services.

What’s the turnaround time?

RCS searches and free document browsing are instant.

Certified and non-certified extracts ordered online through the LBR portal are typically processed and delivered electronically within minutes to a few hours during business hours (Monday to Friday, 09:00-17:00 CET). Luxembourg’s registry is known for fast electronic delivery.

Is there an API?

Yes. LBR operates an open data REST API covering RCS company records and RESA gazette publications. The API documentation is available at the LBR developer portal. Key features include:

• Company search and status queries by RCS number or company name
• Retrieval of filing metadata and document references
• RESA gazette notice retrieval in structured format
• No authentication required for basic read operations under the open data tier

Luxembourg’s RCS is considered one of the most developer-friendly commercial registers in the EU, reflecting the country’s policy of maximizing transparency and digital access for the financial services sector.

Commercial data suppliers (see section below) also offer API products built on top of LBR data enriched with additional financial and risk information.

What you legally cannot do

The General Data Protection Regulation (GDPR, Regulation (EU) 2016/679) applies to personal data processing in Luxembourg as an EU member state. Director names, manager details, and shareholder information extracted from the RCS are personal data when processed by private entities. GDPR lawful basis requirements apply to processing, storage, and onward transfer of this data.

The November 2022 CJEU ruling (Cases C-37/20 and C-601/20) specifically addressed beneficial ownership register access. The CJEU ruled that the provision of the Fifth Anti-Money Laundering Directive requiring member states to provide general public access to UBO data was invalid as contrary to EU Charter rights on privacy and personal data protection. Luxembourg’s RBE now restricts public access; scraping or bulk accessing beneficial ownership data for non-compliant purposes is a direct violation of the current regime.

Automated bulk downloading of RCS filings and annual accounts from the LBR portal is restricted under the portal’s terms of use. The LBR Open Data API is the sanctioned mechanism for programmatic access.

Luxembourg’s AML/CFT framework is governed by the Law of 12 November 2004 on the fight against money laundering and terrorist financing (amended multiple times to implement successive EU AML Directives). The CSSF (Commission de Surveillance du Secteur Financier) and other supervisory authorities enforce AML compliance. Luxembourg is a FATF member and is not on the FATF grey list as of May 2026.

Practical tips for foreign users

• Use the RCS number as the primary identifier. Luxembourg RCS numbers use a letter prefix indicating entity type: B for commercial companies (Sàrl, SA, SCS, SCSp, etc.), A for associations and foundations, G for economic interest groupings, F for natural persons. The format is typically B followed by up to six digits (e.g., B123456). Always record and use the full RCS number for unambiguous identification.
• SOPARFI is a tax status, not a company type. A company described as a SOPARFI will be registered as an SA or Sàrl in the RCS. The SOPARFI status relates to its eligibility for Luxembourg’s participation exemption regime and is not reflected in the RCS company type field. Cross-reference with the company’s articles of incorporation or a CSSF-supervised entity list if the holding structure is material to the due diligence scope.
• SCSp for fund structures. The Société en commandite spéciale is the dominant legal vehicle for Luxembourg-domiciled private equity and alternative investment funds. It appears frequently in UBO chains as the fund vehicle above portfolio company holdings. The SCSp has a general partner and limited partners, and SCSp filings in the RCS cover the partnership agreement and subsequent amendments.
• CSSF register for regulated financial entities. For banks, investment fund managers, insurance companies, and other regulated financial entities in Luxembourg, the CSSF (cssf.lu) maintains a separate register of authorized and supervised entities. An entity appearing in the RCS as an investment manager may also be listed on the CSSF register; check both for a complete picture of authorization status.
• Annual accounts filing is required but completeness varies. Luxembourg companies above certain size thresholds (defined by the Law of 19 December 2002) must file annual accounts with the RCS. Smaller entities have simplified filing requirements. Filing compliance is generally high in Luxembourg compared to other EU member states, but private Sàrls below the audit threshold may have abbreviated balance sheets only.
• RESA gazette as a timeline tool. The RESA gazette provides a chronological record of corporate events at no cost. Use it to trace the history of capital changes, manager turnover, statutory amendments, and liquidation proceedings before ordering a paid extract.

Alternatives if you cannot access the registry directly

Luxembourg’s LBR portal is among the most accessible in the EU for foreign users, with a full English interface and no local credential requirement. Direct access is practical for most compliance needs.

• LBR Open Data API: For programmatic or high-volume searches, the official API is the most reliable and TOS-compliant path.
• RESA gazette: For free chronological event data without document ordering, RESA is publicly accessible.
• Commercial data suppliers (see section below): For packaged English-language reports including financial analysis and risk scoring layered on RCS data.

Local data suppliers

If you need a packaged report rather than a raw LBR extract, the following providers cover the Luxembourg market:

• Creditreform Luxembourg (creditreform.lu). Luxembourg affiliate of the Creditreform Group, one of Europe’s largest credit information networks. Provides commercial credit reports on Luxembourg-registered companies, payment behavior data, risk scoring, and creditor services. Used by banks and suppliers for counterparty credit assessment in the Luxembourg market.
• Dun & Bradstreet Luxembourg (dnb.com/en-lu). Global data and analytics provider with Luxembourg coverage. Offers D-U-N-S registered company reports, financial risk analytics, and compliance due diligence tools in English. Covers Luxembourg holding companies, fund vehicles, and operating subsidiaries with data mapped from RCS filings and supplementary commercial sources.
• Cerved Luxembourg (cerved.com). Italian-origin business information company with pan-European coverage including Luxembourg. Provides business information, credit risk assessment, and compliance screening services. Particularly strong on cross-border group structures involving Luxembourg holding entities connected to Southern European operating companies.
• Bisnode Luxembourg (bisnode.lu). Part of the Bisnode Group (now part of the Dun & Bradstreet network following the 2021 acquisition). Provides business and market data on Luxembourg companies, including credit risk scoring, contact data, and group structure mapping. Covers Luxembourg entities in broader Nordic and European group structures.

FAQ

Does Luxembourg have a public beneficial ownership register?

Yes, but access is now restricted. The RBE (Registre des Bénéficiaires Effectifs) was introduced under EU AML Directive transposition. Following the November 2022 CJEU ruling (Cases C-37/20 and C-601/20), which found that unrestricted public access to UBO data violated EU privacy and data protection rights under the Charter, Luxembourg restricted the RBE to obligated entities under AML law (banks, law firms, accountants, etc.), competent authorities, and persons demonstrating a legitimate interest. The current access rules and application process are managed through the LBR portal.

What is the RCS number format for Luxembourg companies?

Luxembourg RCS numbers consist of a letter prefix followed by up to six digits. B is used for commercial companies (the most common category covering Sàrl, SA, SCS, SCSp, and other trading entities). A covers associations and foundations. G covers economic interest groupings. Example: B 123456 for a Sàrl. The leading letter is a key indicator of entity type when reading a company’s registration number.

What is a SOPARFI and why does it appear so frequently in compliance work?

SOPARFI (Société de Participations Financières) is a Luxembourg holding company structure, typically organized as an SA or Sàrl, that benefits from Luxembourg’s participation exemption regime. The participation exemption allows dividends and capital gains from qualifying subsidiaries to be received largely free of Luxembourg corporate tax, making Luxembourg SOPARFIs common intermediate holding vehicles in international group structures. A SOPARFI will appear in the RCS as a standard commercial company; the SOPARFI designation is a tax classification visible in the company’s stated objects in its articles.

Is Luxembourg on the FATF grey list?

No. Luxembourg is an EU member state and a FATF member country. It is not on the FATF grey list as of May 2026. Luxembourg’s AML supervision is conducted by the CSSF, the Commissariat aux Assurances (CAA), and the Administration de l’Enregistrement, des Domaines et de la TVA (AED). For current FATF standing, verify at fatf-gafi.org.

How does the RESA gazette differ from the RCS extract?

The RESA (Recueil électronique des sociétés et associations) is Luxembourg’s official electronic gazette, publishing notice summaries of corporate events as they occur: incorporations, capital changes, appointments, and dissolutions. It is equivalent to the UK Gazette or Germany’s Bundesanzeiger. The RCS extract (extrait RCS) is a point-in-time certified summary of the current registered state of the company drawn directly from the commercial register, not from gazette notices. For compliance purposes, the RCS extract is the authoritative document; RESA is useful for tracing the event history.

Are annual accounts publicly available for Luxembourg companies?

Yes for companies above the filing threshold defined by the Law of 19 December 2002. Large and medium companies must file full annual accounts including balance sheet, profit and loss account, and notes. Small companies may file abbreviated accounts. Filed accounts are available for download via the LBR portal, typically at a small per-document fee. Filing compliance in Luxembourg is generally high due to active CSSF and court-ordered compliance programs.

Last verified: May 2026. Sources: Luxembourg Business Registers (lbr.lu), CSSF (cssf.lu), RESA (legilux.lu), FATF (fatf-gafi.org), CJEU Joined Cases C-37/20 and C-601/20 (November 2022), EU Directive 2017/1132/EU.