Le LBR will inform companies and associations, where appropriate, that an update is required. This information will be sent either by e-mail, by post or by hand. Please be vigilant! We invite you to update it yourself as soon as possible or to send us the communication received from the authorities if you would like us to take care of it.

If compliance is not achieved, formal proceedings may be initiated in a second phase. In this context, LBR will progressively apply the following administrative measures and sanctions, as provided for by law:
- public mention of the breaches in the file of the person or entity concerned, which can be consulted on the LBR website; ;
- issuing extracts and certificates showing the breaches observed; ;
- application of a daily penalty payment of €40, up to a maximum of €3,600; ;
- automatic removal from the file, without dissolution or loss of legal personality ;
- referral of the case to the public prosecutor, as a last resort.
For more information, please visit the Press release from the Ministry of Justice.

Please do not hesitate to contact us should you require any further information.

The Luxconcept team

This date means that we will not be in a position to prepare tax returns before mid-April 2026, concerning, among other things, the following forms:

➡️100: Personal income tax return ;

➡️110: Business profit tax return and business tax return for own-account trading activities ;

➡️200 : Declaration of the joint establishment of the income of collective enterprises and co-ownerships ;

➡️500: Declaration of corporate bodies (IR, IC, IF) for legal entities (companies).

Updating your accounting file for 2025, drawing up the annual accounts, filing with the commercial register and drawing up the annual VAT return can of course already be drawn up and filed 😊 (provided you have all the elements 😉).

Please do not hesitate to contact us should you require any further information. 

The Luxconcept team

For your information, the date of receipt of the declaration by the Administration des Contributions Directes (ACD) is decisive, not the postmark on the envelope.

 Filing an income tax return enables tax deducted at source to be adjusted (e.g. salaries, pensions, dividends, etc.), other income to be taken into account (e.g. rental income, self-employed professionals, etc.), and certain expenses to be deducted (e.g. interest owed, insurance, donations, domestic and childcare costs, etc.).

 After this date of 31 December 2025, you run the risk of a summons or even compulsory taxation by the ACD.

 Of course, we'll be happy to help you with this administrative process, so don't hesitate to contact us!

 The Luxconcept team

We remind you that the Director of Taxes had published on 15 September 2017 his circular L.G. - A n°63 concerning "Accounting obligations in tax matters". We have selected a few passages:

• "All transactions must be recorded promptly, accurately and completely and in date order, either in a single journal ledger or in a system of specialised journals,
• "It should be noted that a cash book kept using a spreadsheet (e.g. Excel) is not authorised, as changes can be made at any time.

We would also remind you that the receipts in the cash book must correspond to the cash register statements, which you keep carefully with your accounting records.

In addition, we would like to inform you that if the tax authorities discover irregularities that result in tax reassessments, you run the risk of finding yourself in breach of Article 396 of the General Tax Law (Abgabenordung) as well as in breach of Article 506-1 of the Criminal Code.

Of course we remain at your disposal for any questions you may have and we are available to help you set up if you haven't already done so 😉

We have cash books for sale in 12 or 40 page versions, so please don't hesitate to ask.

💡 ASBL: the transition period is over

👉 Compliance with the new law of 7 August 2023 is no longer an option!

 Since 23 September 2025, all Luxembourg not-for-profit associations (ASBL) and foundations have been fully subject to the Law of 7 August 2023.

 The two-year transitional period is over: the Articles of Association must now be compliant.

 ⚖ What this means in practical terms:

 🔹 Clauses contrary to the law are now deemed unwritten.

 🔹 Directors remain responsible for compliance with the new legislation.

 🔹 The Trade and Companies Register (RCS) can :

      - impose administrative fines (from €250),

      - publish a certificate of non-compliance,

      - or even administrative dissolution in the event of prolonged inaction.

 🔹 Certain banks and institutions may refuse to open or maintain accounts for non-compliant NPOs.

 🧭 What should you do if your articles of association are not yet up to date?

 1️⃣ Analyse your existing status.

 2️⃣ Draft a version that complies with the law of 7 August 2023.

 3️⃣ Have these Articles of Association approved at an Extraordinary General Meeting.

 4️⃣ File the updated version with the RCS

 💼 Luxconcept can help you

 Our trustee helps non-profit organisations and foundations to :

 ✅ Bring their articles of association into line

 ✅ Regularise their situation with the RCS and RBE

 ✅ Secure their governance and accounting obligations

 📅 Acting now means avoiding sanctions tomorrow.

 📩 Contact us for a personalised compliance audit: info@luxconcept.eu