💡 ASBL: the transition period is over
👉 Compliance with the new law of 7 August 2023 is no longer an option!
Since 23 September 2025, all Luxembourg not-for-profit associations (ASBL) and foundations have been fully subject to the Law of 7 August 2023.
The two-year transitional period is over: the Articles of Association must now be compliant.
⚖ What this means in practical terms:
🔹 Clauses contrary to the law are now deemed unwritten.
🔹 Directors remain responsible for compliance with the new legislation.
🔹 The Trade and Companies Register (RCS) can :
- impose administrative fines (from €250),
- publish a certificate of non-compliance,
- or even administrative dissolution in the event of prolonged inaction.
🔹 Certain banks and institutions may refuse to open or maintain accounts for non-compliant NPOs.
🧭 What should you do if your articles of association are not yet up to date?
1️⃣ Analyse your existing status.
2️⃣ Draft a version that complies with the law of 7 August 2023.
3️⃣ Have these Articles of Association approved at an Extraordinary General Meeting.
4️⃣ File the updated version with the RCS
💼 Luxconcept can help you
Our trustee helps non-profit organisations and foundations to :
✅ Bring their articles of association into line
✅ Regularise their situation with the RCS and RBE
✅ Secure their governance and accounting obligations
📅 Acting now means avoiding sanctions tomorrow.
📩 Contact us for a personalised compliance audit: info@luxconcept.eu
