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What the law requires of a company each year, and by when.
The partners or shareholders approve the accounts within 6 months of the end of the financial year.
The accounts are filed with the Trade and Companies Register (Registre de commerce et des sociétés, RCS) within one month of their approval.
Filing must take place no later than 7 months after the end of the financial year. After that, the filing fees are increased.
All capital companies, including the SA (public limited company), the SARL (private limited company) and the SARL-S (simplified SARL).
Partnerships and sole traders only have to file if their annual turnover exceeds €100,000 excluding VAT.
Since the law of 7 August 2023, all non-profit associations (asbl) also file their annual accounts with the RCS, within the same deadlines as capital companies.
The annual accounts are made up of three documents.
What the company owns and what it owes, at the year-end date.
The income and expenses of the financial year, and the result.
The explanations needed to read the other two (the annexe).
A small company can prepare an abridged balance sheet if it does not exceed two of the following three thresholds: €7.5 million balance sheet total, €15 million net turnover, 50 employees.
The accounts are drawn up from the bookkeeping for the financial year.
The general meeting approves the accounts and decides how the result is allocated.
The balance sheet, the profit and loss account and the account balances are validated on the eCDF platform.
The accounts are filed online with the RCS. A notice of filing is published in the electronic gazette for companies and associations (Recueil électronique des sociétés et associations, RESA).
The standard chart of accounts (plan comptable normalisé, PCN) is the official list of accounts. It is used for filing: the account balances are sent in this format through eCDF. The current version applies to financial years starting on or after 1 January 2020.
A company remains free to organise its internal bookkeeping differently.
Some businesses are exempt, among them banks, insurance companies and companies that prepare their accounts under IFRS.
Every document that affects the accounts for the year: invoices, contracts, bank statements, minutes. You send them to us on the timetable set by law or by your articles of association.
Accounting records must be kept for ten years.
Agir Comptanuel prepares the balance sheet, the profit and loss account and the notes. We also prepare the minutes approving the accounts, then file them with the register and make the online declaration.
The accounts are approved within 6 months of the end of the financial year, then filed with the RCS within one month of approval. Filing therefore takes place no later than 7 months after the year end.
The filing fees are increased from the 8th month after the year end, and the surcharge rises with the delay.
A simplified presentation of the balance sheet, open to companies that do not exceed two of the following three thresholds: €7.5 million balance sheet total, €15 million net turnover, 50 employees.
Yes, for filing the accounts of most commercial companies. It does not dictate how you organise your internal bookkeeping.
On the Trade and Companies Register website. Consulting filed accounts is free.
Ten years from the end of the financial year to which they relate.
Read also: Setting up a company in Luxembourg · VAT in Luxembourg · Payroll management
Page written by Liliya Olinger, chartered accountant (expert-comptable), manager and partner of Agir Comptanuel, and Patrick Meunier, founder and managing director of the Agir group. Last updated: 9 November 2026.
General information for guidance only. It does not replace advice tailored to your situation.
