Moving your company's accounting year end in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
To change the financial year end in Luxembourg, you amend the articles, where the date is set, by a shareholders' meeting decision, before a notary for a SARL or an SA, and before the current financial year ends. The following year is a transitional year, shorter or longer, whose accounts are prepared and filed within the usual deadlines.
Definition
The financial year is the period, in principle of twelve months, at the end of which the company closes its annual accounts. Its start and end dates are set by the articles, which may choose a date other than 31 December.
What frames the change
- Decision
- Extraordinary general meeting
- Form
- Notarial deed for the SARL and the SA
- RCS filing
- Within one month of the deed
- Transitional accounts
- Approval within 6 months, filing no later than 7 months after year end
The steps
- 1
Choosing the date
New date, length of the transitional year, effect on the accounts and tax returns.
Independent licensed accountant - 2
Legal check
Relevant articles clause, majority, meeting timetable before the end of the current financial year.
businessregistration.lu - 3
Meeting before a notary
Amendment of the clause on the financial year and, where relevant, of the annual meeting date.
Shareholders, notary - 4
Filing and publication
Filing of the deed and consolidated articles with the RCS, publication in the RESA.
Notary, LBR - 5
Informing the authorities
Direct Tax Administration, and where relevant the bank and the auditor.
Independent licensed accountant, company - 6
Transitional year accounts
Preparation, approval, eCDF validation and filing with the RCS.
Independent licensed accountant, shareholders
A closed year cannot be changed
The decision must be taken before the year end you want to move: a year that has already ended cannot be extended after the fact. A transitional year longer than twelve months raises accounting and tax questions: have it validated by your licensed accountant before the meeting.
Why change the financial year end
The most frequent reasons are aligning with a group's year end for consolidation, adapting to the seasonality of the business, or avoiding a closing at the busiest time of the year. The change has a cost: a notarial deed, a transitional year to handle and tax returns to adapt.
VAT returns remain in principle tied to the calendar year, regardless of the financial year. Direct taxes follow the financial year: the transitional year must therefore be planned with your licensed accountant, who prepares the accounts and returns. Business Registration does not keep the books: we introduce you to an independent licensed accountant if needed.
The filing rules are those of any financial year: approval of the accounts within six months of the year end, filing with the RCS within one month of approval, and no later than seven months after the year end. Our page on filing annual accounts details the procedure.
Next step
Change your financial year end
We set the timetable with your accountant and prepare the meeting before the deadline.
Frequently asked questions
Can the financial year end be changed without a notary?
For a SARL or an SA, the year end is set by the articles, so changing it requires an extraordinary meeting and a notarial deed. For a SARL-S, the articles are in principle amended by a private deed, filed with the RCS.
Until when can the change be decided?
Before the end of the financial year you want to shorten or extend. Once the year end has passed, the year is closed and its accounts must be prepared. Plan the drafting and the notary appointment several weeks before the deadline to avoid missing it.
Can the transitional year exceed twelve months?
Shortening the current year is the simplest solution. A transitional year longer than twelve months is not excluded in principle, but it raises accounting and tax questions. Your licensed accountant must validate it before the shareholders' meeting decides, so raise the question early.
Must the tax administration be informed?
Yes, it is prudent to inform the Direct Tax Administration, since the taxation period follows the financial year. Your licensed accountant usually does this with the returns for the transitional year, and checks the effect of the change on advance payments and on the following returns.
Does the change alter the annual meeting date?
Often, because the annual meeting date appears in the articles and must allow the accounts to be approved within six months of the year end. It is usually adapted in the same deed. Combining both amendments avoids a second visit to the notary and extra filing costs.