Annual accounts in Luxembourg, on time, every year.
What your annual accounts contain, how eCDF works, who approves them, when they must reach the Luxembourg Business Registers, and what happens when they don't. Every rule is linked to the law or the authorities.
- Approve the accountsGeneral meeting, within 6 months
- File with the RCSAt the latest, 1 month after approval
- Corporate tax returns31 December of the following year
- Late fee €50Filed in the 8th month
- Late fee €500Filed from the 12th month
What are annual accounts?
Once a year, a company sums up its financial position and its result, has them approved and makes them public at the Luxembourg Business Registers (LBR).
What goes in the file
Accounts follow the standard chart of accounts (PCN), unless IFRS is authorised, and are validated on eCDF before filing.
Sources: Guichet.lu, filing annual accounts with the RCS · Guichet.lu, preparing and validating accounts on eCDF
Who must file them
- Capital companiesSA, SARL, SARL-S, SCA, cooperatives and SE.
- Partnerships and sole tradersSENC, SCS and sole traders with turnover above €100,000 excluding VAT.
- BranchesLuxembourg branches of foreign companies, with some exceptions in finance and insurance.
- Associations and foundationsAll ASBL and foundations.
Filings by some partnerships, sole traders and economic interest groupings are not published and cannot be consulted by the public.
From closing the books to the gazette.
Seven steps, each with its own deadline. The last one, the tax returns, depends on the first six.
- Year-end
Close the books
Record every transaction of the year in double-entry accounts, then close them. Books and documents are kept for 10 years.
- Months 1 to 5
Prepare the accounts
Balance sheet, profit and loss account and notes, drawn up in the standard Luxembourg chart of accounts (PCN), unless IFRS is authorised.
Sources: Guichet.lu, filing annual accounts with the RCS · Guichet.lu, preparing and validating accounts on eCDF
- Before filing
Validate on eCDF
The balance sheet, profit and loss account and account balances are entered or imported on eCDF, the State platform for financial data, which checks them. You need a LuxTrust or eIDAS certificate.
Source: Guichet.lu, preparing and validating accounts on eCDF
- Within 6 months
Approve them
The accounts are approved, and the result allocated, within 6 months of year-end. For an SA, SARL or SARL-S, the shareholders' general meeting does this.
- Within 1 month
File with the RCS
File with the Luxembourg Business Registers within one month of approval. The LBR retrieves the eCDF data; the notes, management report and audit report go in as PDF/A.
- Within 15 days
Publication
The filing is published in the RESA, the official electronic gazette, on the same day or on a date you choose, within 15 days.
- By 31 December
Tax returns
The accounts are the basis of the corporate tax returns, due by 31 December of the year after the financial year.
Source: ACD, filing deadlines
Small, medium or large?
Your size category decides how detailed your accounts must be, and whether they must be audited. The thresholds rose for financial years starting on or after 1 January 2023.
The thresholds
A company is small if it does not exceed two of these three limits, and the change only counts once it has lasted two financial years in a row.
| Criterion | Small | Medium | Small, before |
|---|---|---|---|
| Balance sheet total | €7.5m | €25m | |
| Net turnover | €15m | €50m | |
| Average employees | 50 | 250 | 50 |
Who checks the accounts
Sources: Guichet.lu, supervision of an SA · Guichet.lu, supervision of an SARL · CNC, guidance 24/034 on the new size criteria
When the accounts are late.
The LBR adds a fee as soon as you miss the deadline, and the consequences grow from there. Already behind? See catching up on late filings.
Source: LBR, RCS fee schedule
- Fines for the managers
€500 to €25,000 if the accounts are not approved within six months or not filed.
- The LBR steps in
The LBR can now act against companies whose register file is not in order: a public warning on its website, a note on extracts, a penalty of €40 a day up to €3,600, removal from the register, and referral to the public prosecutor.
Source: Ministry of Justice, LBR press conference (28 January 2026)
- Dissolution
A company that seriously breaches company law can be dissolved and liquidated by the court, at the request of the public prosecutor.
Your annual accounts, handled.
We prepare the accounts in the PCN, validate them on eCDF, prepare the general meeting and file with the RCS. Fixed prices, excluding VAT.
Annual accounts
Prepared and filed with the RCS
General meeting
Standard AGM documents
Corporate tax returns
Built on the approved accounts
Accounting
Monthly bookkeeping, Starter plan
Source: Finbros services and rates
Annual accounts, answered.
What company owners ask us most about their accounts and the RCS.
Book a free first callThe accounts must be approved within 6 months of the financial year-end and filed with the RCS within one month of approval, so 7 months after year-end at the latest. For a year ending on 31 December, that is 31 July.
All capital companies (SA, SARL, SARL-S, SCA, SE and cooperatives), branches of foreign companies, associations and foundations, and partnerships and sole traders with turnover above €100,000 excluding VAT.
The State platform for financial data. Companies that follow the standard chart of accounts enter or import their balance sheet, profit and loss account and account balances there, and eCDF validates them before the filing with the RCS. You need a LuxTrust or eIDAS certificate.
Source: Guichet.lu, preparing and validating accounts on eCDF
For an SA, SARL or SARL-S, the shareholders' general meeting. It also decides how to allocate the result.
The LBR charges €50 if you file in the 8th month after year-end, €200 in the 9th to 11th month and €500 from the 12th month, excluding VAT. Managers can be fined €500 to €25,000, and the LBR can apply further measures up to removal from the register.
Sources: LBR, RCS fee schedule · Law of 10 August 1915, art. 1500-1 and 1500-2 · Ministry of Justice, LBR press conference (28 January 2026)
When it exceeds two of these three limits for two financial years in a row: €7.5 million balance sheet total, €15 million net turnover and 50 employees on average. Below them, an SA has a commissaire instead.
Sources: CNC, guidance 24/034 on the new size criteria · Guichet.lu, supervision of an SA
Yes for companies: the filing is published in the RESA, the official electronic gazette. Filings by some partnerships and sole traders are not published.
Ten years from the end of the financial year they relate to.
From €750 a year, excluding VAT, for preparing and filing the accounts. The general meeting documents cost €250 and the corporate tax returns €750. The first call is free.
Source: Finbros services and rates
Let's get this year's accounts filed.
From the books to the RCS, on time and at a fixed price. Book a free first call, Saturdays included.
Rules and prices as they apply in November 2026. General information, not legal or accounting advice for your situation. Part of the Finbros Encyclopedia.