Luxembourg accounts are approved within six months of the year-end and filed with the RCS through eCDF within one more month: 31 July for a December year-end. Small companies (two of: EUR 7.5 million assets, EUR 15 million turnover, 50 staff) file abridged accounts without audit. Late filing brings higher fees, fines of EUR 500 to 25,000 for managers and, since 2022, the risk of administrative dissolution.
The Luxembourg filing clock
Every Luxembourg company, including a dormant holding, prepares annual accounts, has them approved by its shareholders and files them publicly. The clock starts at the year-end and does not care how small the company is.
- Close the booksAccounts prepared under Luxembourg GAAP in the standard chart of accounts.
- Approve within 6 monthsGeneral meeting or written resolutions of the shareholders.
- File within 1 more montheCDF balance sheet and P&L, then RCS deposit with the approval: 7 months in total.
- Tax returnsCorporate income, municipal business and net wealth tax, electronically.
- VATAnnual VAT return by 1 May for registered companies.
What each company files
| Small | Medium | Large | |
|---|---|---|---|
| Limits (2 of 3) | EUR 7.5m assets, EUR 15m turnover, 50 staff | EUR 25m assets, EUR 50m turnover, 250 staff | Above |
| Balance sheet | Abridged | Full | Full |
| Profit and loss | Abridged | Condensed | Full |
| Notes | Reduced | Full | Full |
| Management report | No | Yes | Yes |
| Statutory audit (réviseur) | No | Yes | Yes |
Size reduces what you file. It never moves the seven-month deadline.
What late filing costs
- Higher filing fees. The RCS deposit fee rises from the first month of delay.
- Criminal fines. EUR 500 to 25,000 against managers who do not file.
- Administrative dissolution. Since October 2022 the RCS can strike off companies that repeatedly fail to file.
- Banks and substance. Missing accounts are the first thing banks and tax inspectors notice; a SOPARFI without filed accounts struggles to prove it is real.
- Tax estimates. Late tax returns lead to estimated assessments and surcharges up to 10% of the tax.
Your Luxembourg filing calendar
The result updates with each answer.
Your Luxembourg filing calendar
Pick your financial year and size. You get every deadline as a date, plus what you must file.
Approval within 6, filing within 1 more.
Electronic, standard chart, public.
Two of three limits, two years running.
Fines and, since 2022, strike-off.
Luxembourg annual accounts: frequent questions
When must annual accounts be filed in Luxembourg?
The general meeting approves the accounts within six months of the year-end and they are filed with the RCS within one month after approval, so seven months after the year-end at the latest: 31 July for a December year-end.
How are Luxembourg accounts filed?
Electronically in the standard chart of accounts format through the eCDF platform, then deposited with the RCS through the LBR portal together with the approval resolution.
Does my Luxembourg company need an audit?
Only if it exceeds two of the three small-company limits (EUR 7.5 million balance sheet, EUR 15 million turnover, 50 employees) on two consecutive years. Small companies may still need an internal auditor (commissaire) if they are SAs.
What happens if I file late?
Filing fees rise with the delay, managers face criminal fines of EUR 500 to 25,000, and since 2022 companies that repeatedly fail to file can be administratively dissolved and struck off.
When are Luxembourg corporate tax returns due?
Corporate income, municipal business and net wealth tax returns are filed together electronically after the accounts are approved; in practice the administration expects them by 31 December of the following year.