Getting a Luxembourg company compliant again
A late file does not fix itself: fees increase over time and banks can see it.
Published on 10 October 2026 · Updated on 10 October 2026
In short
Bringing a Luxembourg company back into compliance means filing what is missing and correcting what is wrong. A file that is not up to date exposes the company to higher RCS filing fees, to criminal fines, including EUR 1,250 to EUR 1,250,000 for a missing or inaccurate RBE, and, in serious cases, to judicial dissolution.
What a delay costs
- Annual accounts
- Increased fees of EUR 50 to EUR 500 excl. VAT depending on the delay
- Other RCS filings
- Increased fees from the 2nd month after the event
- RBE
- Fine of EUR 1,250 to EUR 1,250,000
- Serious cases
- Judicial or administrative dissolution
The situations to fix
- Late annual accountsPrepare, approve and file the missing financial years.
- Missing or inaccurate RBEIdentify the beneficial owners and file the declaration.
- Wrong RCS dataCorrective or amending filing depending on the case.
- Company without activityThe obligations that remain and the options.
- Filing rejected by the LBRUnderstand the reason and file again.
Next step
Bring your company up to date
We list what is missing at the RCS and the RBE, then quote the catch-up work.
Frequently asked questions
How do I know whether my file is up to date?
Compare the RCS extract and the filings published on RESA with reality: managers, SARL shareholders, registered office, articles, accounts for each year. Also check that the RBE declaration matches the current beneficial owners. We carry out this review on request.
Can several years be caught up at once?
Yes. The accounts of each missing year are prepared, approved and filed, from the oldest to the most recent. Increased fees apply to each late filing, which argues for a quick catch-up. The licensed accountant can handle several years in parallel.
Does a company without activity also have to be up to date?
Yes. A lack of activity suspends neither the filing of annual accounts, nor the maintenance of the RBE, nor tax returns. If the company is no longer useful, its liquidation is often cheaper than keeping it. See our page on the dormant company.