A413 : Loi du 7 juillet 2023 portant modification : 1° du Code civil ; 2° de la loi modifiée du 9 décembre 1976 relative à l’organisation du notariat ; 3° de la loi modifiée du 10 août 1915 concernant les sociétés commerciales ; 4° de la loi modifiée du 19 décembre 2002 concernant le registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises, en vue de la transposition de la directive (UE) 2019/1151 du Parlement européen et du Conseil du 20 juin 2019 modifiant la directive (UE) 2017/1132 en ce qui concerne l’utilisation d’outils et de processus numériques en droit des sociétés.

The Law of 7 July 2023 introduces amendments to the amended Law of 19 December 2002, focusing on the register of commerce and companies, as well as the accounting and annual accounts of companies. The purpose of these changes is to transpose Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019, which aims to amend Directive (EU) 2017/1132 concerning the use of digital tools and processes in company law.
The modifications to the Law of 19 December 2002 focus on enhancing transparency and digitalization in company law and aim to facilitate cross-border business activities within the EU. Amendments include the addition of two new points, 5bis° and 5ter°, after point 5° in Article 1 of the amended law. Point 5bis° pertains to branches established in Luxembourg by Luxembourgish commercial and civil companies, economic interest groupings, and European economic interest groupings. On the other hand, point 5ter° deals with branches created in an EU Member State by Luxembourgish companies listed in Annex II of Directive (EU) 2017/1132.
In Article 11, several small changes are made. Firstly, in the first sentence of paragraph 1, the phrase „de droit luxembourgeois“ is inserted between „société civile“ and „doit être inscrite,“ with „inscrite“ being replaced by „immatriculée.“ Additionally, in the second sentence of the same paragraph, „L’inscription“ is replaced with „L’immatriculation.“
Furthermore, Article 11bis is also modified. A new point 2bis° is inserted after point 2°, requiring the precise address of the foreign legal entity’s headquarters. The first sentence of point 6°, paragraph 1, is replaced, demanding the identification and specific private or professional addresses of individuals empowered to represent the entity legally or as members of such a body and the extent of their powers. Paragraph 3 of Article 11bis is removed.
Article 15 undergoes changes as well. The current paragraphs are renumbered as 1, 2, and 3. A new paragraph 4 is added after paragraph 3, stating that the manager of the register of commerce and companies registers, modifies, or removes information concerning registered persons and entities based on data received through the central registers‘ interconnection system, established in accordance with Article 22, paragraph 2, of Directive (EU) 2017/1132.
Finally, in Article 19-1, a second sentence is added, requiring that the deposit be signed using an advanced electronic signature, as defined by Regulation (EU) No. 910/2014, to ensure their origin and integrity.