Calendar of legal filings at the LBR
Typical deadlines for a Luxembourg company with a 31 December year-end. Download the calendar to get a reminder every year.
Indicative deadlines
| 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. |
How to read this calendar
These dates apply to a company whose financial year matches the calendar year. If your year ends on another date, shift them accordingly. Some deadlines depend on the company's form and articles: this table is a guide, not legal advice.
The calendar in your diary
The file below holds the yearly reminders (closing, meeting, filing). Import it into Outlook, Google Calendar or Apple Calendar.
Download the calendar (.ics)
Need us to take it on?
We can keep this calendar for your company: reminders, preparing the meeting, coordinating the accountant and the filing. See general meetings and compliance catch-up.
Frequently asked questions
Where are filings made?
At the Luxembourg Business Register (LBR), which keeps the trade and companies register. Filing is done electronically.
What happens if I file late?
A late filing can lead to penalties and can block other steps at the register. It is better to regularise without waiting.
My year-end is not the calendar year. Which dates?
Allow six months after year-end for the meeting, and seven months at most for filing the accounts. Check your company's articles.
Let's talk about your company.
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