jurisdiction

Luxembourg

1. Is notarisation required and are fees payable?

Yes for Mortgage.

2. Do the following securities / deeds require to be registered in the Local Property Register and what fees are payable? 

2.1 Share pledge agreement 

No.

2.2 Receivables pledge agreement 

No.

2.3 Account pledge agreement 

No.

2.4 Pledge on going concern 

Yes: 

i. “enregistrement” fees: fixed fee of EUR 12 + stamp duty of EUR 4 per page; and


ii. “inscription” fees: 0.05% of the total principal amount of the secured liabilities + stamp duty of EUR 8 + fixed fee of EUR 12.39 + fixed fee of EUR 0.25 per copy.

2.5 Mortgage

Yes : 

i. “enregistrement” fees: 0.05% of the total principal amount of the secured liabilities + stamp duty of EUR 4 per page; and


ii. “inscription” fees: 0.24% of the total principal amount of the secured liabilities + stamp duty of EUR 8 per page.

2.6 Guarantee 

No.

3. Do the following securities / deeds require to be registered at the local Registrar of Companies and what fees are payable? 

3.1 Share pledge agreement 

No.

3.2 Receivables pledge agreement 

No.

3.3 Account pledge agreement 

No.

3.4 Pledge on going concern 

No.

3.5 Mortgage

No.

3.6 Guarantee 

No.

Please note that while the information on this page was current and accurate as at 20/9/16, it may no longer be current or accurate and so you must speak to your local CMS Banking contact if you require confirmation of any of the costs or fee levels as at today’s date!