STYX
Corporate Services
Guides

Late filing at the LBR: understand and regularise

When ac­counts are filed late with the trade reg­is­ter, the company faces growing con­se­quences. It is better to or­gan­ise the reg­u­lar­i­sa­tion without waiting.

In brief : Annual ac­counts filed late at the LBR: con­se­quences, pos­si­ble fines, pro­ce­dure and steps to reg­u­larise a Lux­em­bourg company.

The principle

Ap­proved annual ac­counts must be filed shortly after the meeting, and no later than a maximum period after year end. Beyond that, the company is late.

The consequences

Penal­ties may apply to di­rec­tors and to the company. A lasting delay can also feed an ad­min­is­tra­tive pro­ce­dure or com­pli­cate access to banks and part­ners.

How to regularise

The ac­counts are pre­pared by an ac­coun­tant or fidu­cia­ry, ap­proved at a meeting, then filed elec­tron­i­cal­ly. STYX Cor­po­rate Ser­vices acts up­stream and around it: di­ag­no­sis, list of doc­u­ments, timetable, co­or­di­na­tion of pro­fes­sion­als, holding of meet­ings.

STYX Cor­po­rate Ser­vices holds company man­dates and co­or­di­nates for­mal­i­ties. The busi­ness re­la­tion­ship entry audit is a pre­lim­i­nary di­ag­no­sis, not a statu­to­ry audit of the ac­counts. It does not keep books, does not prepare ac­counts, and pro­vides no statu­to­ry audit, domi­cil­i­a­tion, or legal or tax advice, and holds no client funds. When a reg­u­lat­ed en­gage­ment is needed, it refers you to the com­pe­tent pro­fes­sion­al: notary, ap­proved statu­to­ry auditor, ac­coun­tant, domi­cil­i­a­tion agent.

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