Annual accounts filing deadlines in Luxembourg

The annual calendar

The deadlines are indicative. They depend on the company's form and articles.

Step	Typical deadline	What happens
Closing of the financial year	31 December	End of the financial year. The entries are closed and the annual accounts are prepared.
Preparation of the annual accounts	In the following months	By the accountant, then approved for submission by the company's management.
Annual general meeting	By 30 June at the latest	Approval of the accounts, allocation of the result, discharge, renewal of mandates.
Filing of the annual accounts at the LBR	Within one month of approval, and by 31 July at the latest	Filing is done electronically, by an authorised professional.
Register of beneficial owners (RBE)	Within one month of any change	Update of the information on the company's beneficial owners.
Changes of officers, registered office or articles	Within a month, in practice	Publication at the register after the shareholders' decision, depending on the act.

To remember

• The annual general meeting is in principle held within six months of year-end.
• Filing follows approval, within one month, and no later than seven months after year-end.
• Any change among beneficial owners is declared at the RBE within one month.

Behind schedule?

If a deadline has passed, see company compliance catch-up and annual accounts filing.

Frequently asked questions