What a new Luxembourg company must do after formation
Published on 10 October 2026 · Updated on 10 October 2026
In short
The obligations after incorporation in Luxembourg start in the first 30 days: declare beneficial owners in the RBE, register for VAT within 15 days of starting activity and, if hiring, register the employer with the CCSS. During the first year, the company files its VAT returns, has its accounts approved and files them with the RCS.
The deadlines that matter
- RBE
- Within one month of registration
- VAT
- 15 days after activity starts
- CCSS employer
- 8 days after the 1st hire
- Annual accounts
- No later than 7 months after year-end
The first 30 days
- 1
Check registration and publication
Check the RCS extract and the RESA publication: name, registered office, managers, signing powers.
Us, with the LBR - 2
Declare the beneficial owners
Entry in the RBE within one month of registration.
Us, with the LBR - 3
Register for VAT
Initial declaration to the AED within 15 days of the start of the taxable activity, in principle after the bank account is opened.
Licensed accountant or us - 4
Register the employer
Operating declaration to the CCSS within 8 days of the first employee starting, then an entry declaration for each employee within 8 days.
Company, CCSS - 5
Settle the manager’s social status
Enrolment as an employee or as self-employed depending on status and shareholding.
CCSS - 6
Set up bookkeeping
Choose the licensed accountant, standard chart of accounts, keep documents from the first invoice.
Licensed accountant
The first year
| Obligation | Deadline | Who |
|---|---|---|
| VAT returns | Monthly, quarterly or annual depending on the regime set by the AED | Licensed accountant |
| Wage tax withholding | The 10th of the month following the period, depending on frequency | Employer, payroll provider |
| Tax prepayments | Set by ACD notice, generally quarterly | Company |
| Approval of the accounts | Within 6 months of year-end | General meeting of shareholders |
| Filing of accounts with the RCS | Within one month of approval, no later than 7 months after year-end | Licensed accountant or us |
| Company tax return | According to the ACD tax calendar | Licensed accountant |
| RCS and RBE updates | Within one month of each change | Us, with the LBR |
The VAT regime of a new company
According to Guichet.lu, the AED alone is competent to set the frequency of returns, and the monthly regime applies by default unless decided otherwise. A new company should therefore not assume it will file once a year: it checks the regime notified by the AED.
What else is settled in the first year
The company shows its name, form, registered office and RCS number on its invoices, letters and website. It keeps the register of its shareholders and retains the minutes of its decisions. For a SARL or SARL-S formed since June 2026 with deferred payment of capital, the shareholders pay the balance of the capital in cash within the period of 12 months at most set by the articles.
For month-by-month deadlines, see the compliance calendar; for recurring obligations, the corporate housekeeping page.
Next step
Start without missing anything
We coordinate the first-month formalities and introduce you to an independent licensed accountant.
Frequently asked questions
When do you have to register for VAT?
Within 15 days of the start of the taxable activity, by an initial declaration filed with the AED on MyGuichet.lu or by form. A company whose annual turnover does not exceed €50,000 may qualify for the exemption and not file returns; its regime is confirmed with the AED.
Do you have to file accounts in the first year?
Yes, at the close of the first financial year. The accounts are approved within 6 months of year-end and filed with the RCS within the following month, no later than 7 months after year-end, after validation on the eCDF platform.
Must the company register with the CCSS if it has no employees?
Employer registration is only due when hiring, within 8 days of the first employee starting. The manager, however, must be enrolled in social security according to their own status.
When is the first tax return due?
After the first tax year, according to the tax calendar published by the Direct Tax Administration. The licensed accountant prepares the return and checks the prepayments set by the ACD.
Who handles these obligations?
Legal formalities, such as the RBE and RCS updates, can be coordinated by Business Registration. Bookkeeping, VAT and tax returns fall to an independent licensed accountant, to whom we introduce you.