Behind on your accounts or tax returns? Let's catch up.
Missing annual accounts, overdue tax or VAT returns, a reminder from the authorities you have been putting off. We rebuild the books, file everything in the right order and get your Luxembourg company back on schedule, without judgement.
What late filing can cost a Luxembourg company.
Penalties grow with time, which is why the first step matters more than the perfect plan. Here is what applies to each overdue filing.
Annual accountsFiled with the Luxembourg Business Register (LBR)
- Late filing fees charged by the LBR: €50 in the 8th month, €200 from the 9th to the 11th month, €500 from the 12th month (excluding VAT).
- Fines for the managers of €500 to €25,000 if the accounts are not approved within six months or not filed.
- If a company seriously breaches company law, the public prosecutor can ask the court to dissolve and liquidate it.
Sources: Law of 10 August 1915, art. 1500-1, 1500-2 and 1200-1 · LBR fee schedule · Guichet.lu
Corporate tax returnsIncome tax, municipal business tax and net wealth tax
- A late filing surcharge of up to 10% of the tax assessed.
- An estimated assessment by the tax office, which is rarely in your favour.
- Interest of 0.6% per month on tax paid late, and a periodic penalty (astreinte) after a final reminder.
Sources: ACD, late filing and payment · ACD, filing deadlines
VAT returnsFiled with the AED
- Fines of €250 to €10,000 per breach, including each missing return.
- The AED can assess the VAT itself (taxation d'office). Where the VAT went unpaid, a fine of 10% to 50% of that VAT can be added.
- VAT paid late can carry a fine of up to 10% a year.
Beneficial ownersRegister of beneficial owners (RBE)
- Fines of €1,250 to €1,250,000 for missing, incorrect or outdated information.
Amounts are the ranges set by law. What actually applies depends on your situation and on the authority's decision.
From the first call to back on schedule.
We do the work in the order that limits penalties fastest, and you always know what has been filed.
Free first call
Tell us what is missing and since when. We tell you honestly where you stand and what is urgent.
Review and fixed quote
We check your LBR, tax and VAT records, list every overdue filing and give you one fixed price for the catch-up.
Rebuild and file
We rebuild the books from your bank statements and invoices, then file the oldest periods first and deal with the authorities for you.
Back on schedule
Once you are up to date, we keep you there, with every deadline tracked in myFinbros.
However it happened, it can be fixed.
Most companies we help fell behind for ordinary reasons. These are the most common.
Our previous accountant stopped and nobody took over.
We pick up from the last filing, request the files from your former accountant and fill the gap.
The company has been dormant and never filed anything.
Dormant companies still have to file. We prepare simplified accounts and returns for every missing year.
We received a reminder, a fine or an estimated tax bill.
We file what is missing and, where there are grounds, prepare a claim against the estimated assessment within the deadline.
We started the business and lost track of the admin.
Common in the first two years. We set up proper bookkeeping and file every overdue period.
The VAT returns were never filed.
We file the missing returns, work out the real balance, and VAT credits often reduce what is owed.
The shareholders changed and the RBE was never updated.
We update the RBE and any related corporate records straight away.
What we need from you.
Do not worry if some of it is missing. Bank statements alone are often enough to rebuild the books, and we request the rest from the authorities or your former accountant.
A fixed price, agreed before we start.
A catch-up is priced per missing period, using our standard rates. After the free first call you receive one fixed quote covering everything that is overdue.
The bookkeeping catch-up depends on how many transactions need rebuilding, so it is quoted once we have seen your bank statements.
- First callWhere you stand and what is urgentFree
- Annual accountsPer financial year, prepared and filedfrom €750
- Corporate tax returnsPer year, income, business and net wealth tax€750
- VAT returnsPer return€75
- RBE update€100
- Bookkeeping catch-upBased on the number of transactionson quote
Late filing questions, answered.
What owners ask us most when they get in touch about overdue filings.
Book a free first callThe LBR charges a late filing fee of €50 in the 8th month after year-end, €200 from the 9th to the 11th month and €500 from the 12th month, excluding VAT. Managers can also be fined €500 to €25,000 (Law of 10 August 1915, art. 1500-2), and a company that seriously breaches company law can be dissolved by the court at the request of the public prosecutor (art. 1200-1).
The tax office can add a surcharge of up to 10% of the tax assessed, issue an estimated assessment, and charge interest of 0.6% per month on tax paid late. A periodic penalty can follow a final reminder (source: Administration des contributions directes).
The AED can fine a business €250 to €10,000 per breach, assess the VAT itself, and add a fine of 10% to 50% of any VAT that went unpaid (VAT law of 12 February 1979, art. 77).
Yes. We rebuild the books for each missing year and file them in order, oldest first, so every filing is consistent with the one before.
Yes. Bank statements are usually enough to rebuild the books. We request copies of what is missing from suppliers, the authorities or your former accountant.
Yes. A dormant company still has to approve and file annual accounts and file its tax returns every year, including the minimum net wealth tax return.
It depends on how many periods are missing and how complete your records are. After the free first call we give you a timeline with the fixed quote.
Annual accounts start at €750 per year, corporate tax returns cost €750 per year and VAT returns €75 each, excluding VAT. The bookkeeping catch-up is quoted after we see your bank statements. The first call is free.
Yes. The first call is free and without commitment. We look at where you stand and tell you what is urgent.
Yes. Many owners can only deal with their admin at the weekend, so you can reach us on Saturdays too.
The first step is a free call.
Tell us what is overdue. We will tell you what is urgent, what it will cost and how long it will take. Available on Saturdays too.
This page describes Luxembourg rules as they apply in November 2026. It is general information, not legal or tax advice for your situation. Part of the Finbros Encyclopedia.