{"id":395507,"date":"2024-06-21T12:11:03","date_gmt":"2024-06-21T12:11:03","guid":{"rendered":"https:\/\/fiduciaire-luxconcept.lu\/?p=395507"},"modified":"2024-12-16T16:17:18","modified_gmt":"2024-12-16T16:17:18","slug":"presentacion-de-las-cuentas-anuales","status":"publish","type":"post","link":"https:\/\/fiduciaire-luxconcept.lu\/es\/depot-des-comptes-annuels\/","title":{"rendered":"Presentaci\u00f3n de cuentas anuales"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″ custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″ width_phone=\u00a0\u00bb90%\u00a0\u00bb][et_pb_column _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb4_4″ theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″ text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb100%\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb width_tablet=\u00a0\u00bb100%\u00a0\u00bb]

Selon l\u2019article 75 de la loi du 19 d\u00e9cembre 2002, les entreprises luxembourgeoises sont dans. l\u2019obligation de d\u00e9poser leurs comptes (PCN) sur la plateforme ECDF ainsi que les comptes annuels au Registre de Commerce et des Soci\u00e9t\u00e9s. Cela concerne essentiellement les soci\u00e9t\u00e9s commerciales (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9, soci\u00e9t\u00e9 anonyme, succursales luxembourgeoises d\u2019entreprises \u00e9trang\u00e8res, etc.).<\/p>\n

Le d\u00e9p\u00f4t des comptes annuels doit \u00eatre effectu\u00e9 dans le mois qui suit leur approbation et au plus tard 7 mois apr\u00e8s la cl\u00f4ture de l\u2019exercice social (exercice cl\u00f4turant au 31\/12N -> d\u00e9p\u00f4t pour le 31\/07\/N+1 au plus tard<\/span>).<\/p>\n

En cas de d\u00e9p\u00f4t tardif, le Registre de Commerce et des Soci\u00e9t\u00e9s applique des p\u00e9nalit\u00e9s de la mani\u00e8re
suivante\u00a0:
– 50\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 au cours du 8 \u00e8me mois suivant la cl\u00f4ture\u00a0;
– 200\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 entre le 9 \u00e8me et 11 \u00e8me mois suivant la cl\u00f4ture\u00a0;
– 500\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 \u00e0 partir du 12 \u00e8me mois suivant la cl\u00f4ture\u00a0;
En cas de non-d\u00e9p\u00f4t des comptes annuels, les g\u00e9rants et les administrateurs peuvent \u00eatre sanctionn\u00e9s d\u2019une amende allant de 500 \u00e0 25 000\u20ac (article 1500-2 de la loi modifi\u00e9e du 10 ao\u00fbt 1915 sur les soci\u00e9t\u00e9s commerciales).<\/p>\n

A toutes fins utiles, les personnes physiques ayant une activit\u00e9 commerciale et un chiffre d\u2019affaires sup\u00e9rieur \u00e0 100 000\u20ac hors taxes, doivent \u00e9galement d\u00e9poser leurs comptes (PCN) ainsi que les comptes annuels, cependant, actuellement il n\u2019y a pas de p\u00e9nalit\u00e9 de pr\u00e9vue en cas de d\u00e9p\u00f4t tardif.
Par ailleurs, les entreprises risquent de se voir fermer leurs comptes bancaires lorsque les institutions bancaires constatent la non-publication des comptes annuels au Registre de Commerce et des
Soci\u00e9t\u00e9s.<\/p>\n

Nous restons \u00e0 votre disposition si vous souhaitez de plus amples informations \u00e0 ce sujet.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

Selon l\u2019article 75 de la loi du 19 d\u00e9cembre 2002, les entreprises luxembourgeoises sont dans. l\u2019obligation de d\u00e9poser leurs comptes (PCN) sur la plateforme ECDF ainsi que les comptes annuels au Registre de Commerce et des Soci\u00e9t\u00e9s. Cela concerne essentiellement les soci\u00e9t\u00e9s commerciales (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9, soci\u00e9t\u00e9 anonyme, succursales luxembourgeoises d\u2019entreprises \u00e9trang\u00e8res, etc.). Le d\u00e9p\u00f4t des comptes annuels doit \u00eatre effectu\u00e9 dans le mois qui suit leur approbation et au plus tard 7 mois apr\u00e8s la cl\u00f4ture de l\u2019exercice social (exercice cl\u00f4turant au 31\/12N -> d\u00e9p\u00f4t pour le 31\/07\/N+1 au plus tard). En cas de d\u00e9p\u00f4t tardif, le Registre de Commerce et des Soci\u00e9t\u00e9s applique des p\u00e9nalit\u00e9s de la mani\u00e8resuivante\u00a0:- 50\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 au cours du 8 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 200\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 entre le 9 \u00e8me et 11 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 500\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 \u00e0 partir du 12 \u00e8me mois suivant la cl\u00f4ture\u00a0;En cas de non-d\u00e9p\u00f4t des comptes annuels, les g\u00e9rants et les administrateurs peuvent \u00eatre sanctionn\u00e9s d\u2019une amende allant de 500 \u00e0 25 000\u20ac (article 1500-2 de la loi modifi\u00e9e du 10 ao\u00fbt 1915 sur les soci\u00e9t\u00e9s commerciales). A toutes fins utiles, les personnes […]<\/p>\n","protected":false},"author":1,"featured_media":394705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-395507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nD\u00e9p\u00f4t des comptes annuels - Luxconcept<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fiduciaire-luxconcept.lu\/es\/presentacion-de-las-cuentas-anuales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9p\u00f4t des comptes annuels - Luxconcept\" \/>\n<meta property=\"og:description\" content=\"Selon l\u2019article 75 de la loi du 19 d\u00e9cembre 2002, les entreprises luxembourgeoises sont dans. l\u2019obligation de d\u00e9poser leurs comptes (PCN) sur la plateforme ECDF ainsi que les comptes annuels au Registre de Commerce et des Soci\u00e9t\u00e9s. Cela concerne essentiellement les soci\u00e9t\u00e9s commerciales (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9, soci\u00e9t\u00e9 anonyme, succursales luxembourgeoises d\u2019entreprises \u00e9trang\u00e8res, etc.). Le d\u00e9p\u00f4t des comptes annuels doit \u00eatre effectu\u00e9 dans le mois qui suit leur approbation et au plus tard 7 mois apr\u00e8s la cl\u00f4ture de l\u2019exercice social (exercice cl\u00f4turant au 31\/12N -> d\u00e9p\u00f4t pour le 31\/07\/N+1 au plus tard). En cas de d\u00e9p\u00f4t tardif, le Registre de Commerce et des Soci\u00e9t\u00e9s applique des p\u00e9nalit\u00e9s de la mani\u00e8resuivante\u00a0:- 50\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 au cours du 8 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 200\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 entre le 9 \u00e8me et 11 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 500\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 \u00e0 partir du 12 \u00e8me mois suivant la cl\u00f4ture\u00a0;En cas de non-d\u00e9p\u00f4t des comptes annuels, les g\u00e9rants et les administrateurs peuvent \u00eatre sanctionn\u00e9s d\u2019une amende allant de 500 \u00e0 25 000\u20ac (article 1500-2 de la loi modifi\u00e9e du 10 ao\u00fbt 1915 sur les soci\u00e9t\u00e9s commerciales). 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En cas de d\u00e9p\u00f4t tardif, le Registre de Commerce et des Soci\u00e9t\u00e9s applique des p\u00e9nalit\u00e9s de la mani\u00e8resuivante\u00a0:- 50\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 au cours du 8 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 200\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 entre le 9 \u00e8me et 11 \u00e8me mois suivant la cl\u00f4ture\u00a0;- 500\u20ac si le d\u00e9p\u00f4t est effectu\u00e9 \u00e0 partir du 12 \u00e8me mois suivant la cl\u00f4ture\u00a0;En cas de non-d\u00e9p\u00f4t des comptes annuels, les g\u00e9rants et les administrateurs peuvent \u00eatre sanctionn\u00e9s d\u2019une amende allant de 500 \u00e0 25 000\u20ac (article 1500-2 de la loi modifi\u00e9e du 10 ao\u00fbt 1915 sur les soci\u00e9t\u00e9s commerciales). 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