Luxembourg Business Registers (LBR) a émis une circulaire LBR 26/02 en date du 14 septembre 2026 concernant la procédure de mise en conformité permettant le maintien à jour du Registre de commerce et des sociétés (RCS) et du Registre des bénéficiaires effectifs (RBE).

Suite à la première campagne de sensibilisation pour la mise en conformité de manière volontaire des dossiers, la seconde phase, appelée phase coercitive, débutera à compter du 21 septembre 2026. Si un ou des manquements sont relevés par LBR, celui-ci vous enverra un courrier recommandé avec la ou les demande(s) de mise à jour à effectuer, ceci dans un délai de 30 jours.

LBR rappelle que la demande de mise à jour est envoyée à l’adresse du siège inscrite au RCS. Nous annexons un courrier rappelant les conditions d’une adresse physique du siège social.

Si le dossier n’aurait pas été mis à jour, LBR appliquera de manière progressive les mesures et sanctions administratives suivantes, telles que prévues par la loi :
• A la fin des 30 jours d’émission de la lettre recommandée, mention publique des manquements dans le dossier de la personne ou de l’entité concernée, consultable sur le site internet de LBR ;
• A une échéance de 2 mois, délivrance d’extraits et de certificats faisant état des manquements constatés ;
• A une échéance de 7 mois, application d’une astreinte journalière de 40 euros, jusqu’à un montant maximum de 3.600 € ;
• A une échéance de 12 mois, radiation d’office du dossier, sans dissolution ni perte de la personnalité juridique ;
• Après la radiation, transmission du dossier au parquet, en dernier recours.

Nous vous conseillons vivement de vérifier votre dossier auprès du LBR et nous restons à votre entière disposition pour toute information complémentaire.

The Luxconcept team

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.