Under article 75 of the law of 19 December 2002, Luxembourg companies are obliged to file their accounts (PCN) on the ECDF platform and their annual accounts with the Registre de Commerce et des Sociétés. This mainly concerns commercial companies (limited liability companies, public limited companies, Luxembourg branches of foreign companies, etc.).
The annual accounts must be filed within one month of their approval and no later than 7 months after the end of the financial year (financial year ending 31/12N -> filing by 31/07/N+1). at the latest).
In the event of late filing, the Registre de Commerce et des Sociétés will apply penalties as follows
following :
- 50 if the deposit is made during the 8th month following the closure;
- 200 if the deposit is made between the 9th and 11th month following the closing date;
- 500 if the deposit is made from the 12th month following the closure;
If annual accounts are not filed, managers and directors may be fined between €500 and €25,000 (article 1500-2 of the amended law of 10 August 1915 on commercial companies).
For all intents and purposes, individuals with a commercial activity and a turnover in excess of €100,000 excluding tax must also file their accounts (PCN) as well as their annual accounts. However, there is currently no penalty for late filing.
In addition, companies risk having their bank accounts closed when banking institutions find that their annual accounts have not been published in the Trade and Companies Register.
Companies.
Please do not hesitate to contact us should you require any further information.
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