Annual Corporate Obligations of Your Company in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
The annual corporate obligations of a company in Luxembourg are the approval of the accounts by the partners within 6 months of the year end, their RCS filing within one month of approval and at most 7 months after the year end, the keeping of registers and the declaration of any change within one month.
The legal calendar
- Approval of the accounts
- 6 months after the year end
- Filing of the accounts with the RCS
- 1 month after approval, 7 months at the latest
- Change at the RCS
- Within one month
- Change at the UBO register
- Within one month
Business Registration handles the legal side and the filings. Bookkeeping, annual accounts and tax returns are the job of an independent licensed accountant, whom we can introduce to you if needed.
Next step
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Frequently asked questions
What happens to a company that does not file its accounts?
Failing to file annual accounts exposes the managers to penalties and is one of the serious breaches that can lead to administrative or judicial dissolution of an empty company. A late filing is always better than no filing.
Does a company with no activity have the same obligations?
Yes. A dormant company must approve and file its annual accounts, keep its registers and maintain a registered office and managers. The absence of turnover exempts it from no legal obligation.
Who approves the accounts?
The general meeting of partners for a SARL or SARL-S, the general meeting of shareholders for an SA. The managers or the board of directors present the accounts; the partners approve them and decide how the result is allocated.