Annual accounts filing at the LBR: deadlines, documents and handling
Filing the annual accounts at the trade and companies register (RCS, run by the LBR) is a duty of every Luxembourg company. We prepare, file and follow up, including for years that are overdue.
Who must file annual accounts?
Every Luxembourg commercial company (S.à r.l., S.A., S.A.S., limited partnership) files its annual accounts at the RCS after approval by the general meeting. Holding companies, SOPARFIs and dormant companies are covered like any other. The content of the filing depends on the size of the company and the accounts model used.
The filing deadline
Filing takes place within one month of approval of the accounts, and no later than seven months after the financial year-end. For a company with a 31 December year-end, that is 31 July. The deadline is indicative and depends 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. |
Documents to gather
- The annual accounts: balance sheet, profit and loss account and notes.
- The shareholder decision or minutes of the general meeting that approves the accounts and allocates the result.
- The management report and the report of the commissaire aux comptes or approved statutory auditor, where the company is subject to one.
- The identification details of the filer and the company (RCS number).
- A beneficial owners register (RBE) entry that is up to date.
How we proceed
- We check that the accounts are prepared by an accountant registered with the Order and that the meeting was held.
- We check the file is consistent: dates, signatures, allocation of the result, mandates.
- We file electronically (eCDF platform and the LBR portal).
- We send you the filing confirmation and update your annual calendar.
Late or missing filing
A late or missing filing exposes the company and its officers to fines, blocks certain banking procedures and can eventually lead to administrative dissolution without liquidation. A catch-up is possible: see the page on company compliance catch-up and the guide on unfiled annual accounts.
Frequently asked questions
Can several years be filed at the same time?
Yes. A company that is behind often catches up on several years in a single plan: rebuilt accounts, catch-up meetings, then successive filings.
Who signs the filing?
The filing is made for the company by an authorised representative. We prepare it with you and file in the company's name under the agreed mandate.
Must a dormant company file accounts?
Yes. A company with no activity files accounts like the others, most often in abridged form depending on its size.
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