Guide
Unfiled annual accounts in Luxembourg: what to do
A late filing can be caught up, but in the right order. Here are the steps and the risks to know.
Why accounts must be filed
Luxembourg companies approve their annual accounts at a general meeting, then file them with the Luxembourg Business Register (LBR). Filing makes the accounts public and is one of the company's basic obligations.
The risks of delay
- Penalties can apply for late filing or no filing.
- Other steps at the register can be blocked.
- Banks and partners can see the delay and may hesitate to deal with the company.
- The longer the delay, the more it costs to rebuild the file.
The steps to put it right
- List the years for which accounts are missing.
- Rebuild the books for each year with an accountant.
- Appoint or confirm the officer who will sign.
- Hold the general meeting for each year, in order.
- File the accounts at the LBR through an authorised professional.
- Set up a calendar so the company does not fall behind again.
Our role
We organise the file, prepare the meetings and coordinate the accountant. See compliance catch-up and the filing calendar.
Frequently asked questions
Can several years be filed at once?
Yes, but each year needs its own accounts and meeting. The company is regularised year by year.
Do we need an officer to file?
Yes. Filing is made in the company's name, so it must have an officer in office.
Must the accounts be audited?
It depends on the company's form and size. We check with you.
Let's talk about your company.
Describe your situation. We reply with a first view of the way forward.