regulation

A461 : Règlement grand-ducal du 10 juillet 2023 modifiant le règlement grand-ducal modifié du 23 janvier 2003 portant exécution de la loi du 19 décembre 2002 concernant le registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises.

ID 24463

Grand-Ducal Regulation of 10 July 2023 introduces several modifications to Grand-Ducal Regulation of 23 January 2003, implementing the Law of 19 December 2002, concerning to the registry of commerce and companies, as well as the accounting and annual accounts of enterprises.
Article 1 removes the term „concernant les personnes morales“ from the title of Chapter 4 of the modified „règlement grand-ducal du 23 janvier 2003.“
Article 2 amends Article 6, paragraph 1, by adding the phrase „, sous un format dont les spécificités techniques sont définies par règlement ministériel,“ after „sont déposés auprès du gestionnaire du registre de commerce et des sociétés.“
Article 3 inserts a new item between the thirteenth and fourteenth bullets of Article 11, stating that „la section N reçoit les succursales.“
Article 4 repeals Article 12 of the same regulation.
Article 5 introduces a new point „2bis°“ in Article 18, paragraph 4, which addresses the registration of branches established in another EU member state that have been closed and deregistered.
Article 6 modifies Article 24bis as follows:
– Paragraph 3 is replaced, indicating that the manager of the registry provides documents and specific information to the central European electronic platform for companies subject to the directive 2017/1132/UE.
– A new paragraph 3bis is inserted, requiring the manager of the registry to receive, deposit, and register information and documents related to companies with their registered office in another EU member state and the branches registered in another EU member state.

Other Features
accounting
companies
registration
reporting
standard
Date Published: 2023-07-28
Date Taking Effect: 2023-08-01
Regulatory Framework: Company Law Directive (CLD)
Regulatory Type: regulation

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