First-year compliance checklist for a company in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
A company compliance checklist for Luxembourg lists the deadlines of the first year: filing with the RCS within one month of incorporation, beneficial owner declaration to the RBE within one month, VAT registration within 15 days of starting activity in most cases, deferred capital paid within 12 months, then approval of the accounts within 6 months of year-end.
Downloadable template
Word format, to fill in. Preparatory document, not an official form or legal deed.
Key deadlines
| Obligation | Deadline | With |
|---|---|---|
| Filing of the deed and registration with the RCS | Within one month of incorporation | LBR |
| Declaration of beneficial owners | Within one month, then within one month of any change | LBR (RBE) |
| VAT registration | Within 15 days of starting activity, in most cases | AED |
| Payment of deferred capital (SARL, SARL-S) | Within 12 months of incorporation or the shorter period set in the articles | Bank |
| Approval of the annual accounts | Within 6 months of the financial year-end | General meeting |
| Filing of the annual accounts | Within one month of approval, at the latest 7 months after year-end | LBR |
Deadlines checked on 10 October 2026 on Guichet.lu. Some tax and social security deadlines depend on your situation: have them confirmed by your licensed accountant.
How to use the checklist
- 1
Enter the dates
Write down the incorporation date, the date activity starts and the end date of the first financial year: most deadlines follow from them.
The manager - 2
Assign each line
For each obligation, note who handles it: you, the licensed accountant, the domiciliation agent or Business Registration.
The manager - 3
Tick and file
Tick each completed obligation and keep the proof: filing receipt, VAT number, affiliation certificate.
The manager - 4
Review every quarter
Check the changes that trigger an update: new shareholder, new manager, registered office transfer.
The manager
The most common oversights
- Updating the RBE: any change of beneficial owner must be declared within one month, not only at incorporation.
- Capital not paid in on time: since 2 June 2026, voting rights attached to called but unpaid shares are suspended, and the founders are jointly liable.
- Business permit not used: it lapses after two years without use, and any new activity or change of manager must be checked.
- Social security affiliation: affiliation of the manager and, before the first hire, registration as an employer with the CCSS.
A preparatory document
This checklist is a tracking tool, not an official document or personalised advice. Obligations vary depending on the legal form, the activity, the presence of employees and the tax regime. Your licensed accountant confirms the tax and social security deadlines that apply to you.
Next step
Do not miss a single deadline
We follow the filings with the RCS, the RBE, the AED and the CCSS for you during formation, and hand you the calendar for what follows.
Frequently asked questions
What is the first obligation after signing the articles?
Filing the deed with the trade and companies register within one month of incorporation, followed by the beneficial owner declaration to the RBE within the same period. Both filings are made with the Luxembourg Business Registers. The company can then register for VAT and finalise its social security affiliation.
When must you register for VAT?
According to Guichet.lu, most taxable persons established in Luxembourg must register within 15 days of starting their taxable activity. Businesses whose annual turnover does not exceed €50,000 excluding VAT may benefit from the exemption, with lighter obligations: check your case with your licensed accountant.
When should the first annual accounts be filed?
The accounts are approved by the general meeting within 6 months of the financial year-end, then filed with the RCS within one month of approval, so at the latest 7 months after year-end. For a first financial year ending on 31 December, filing is therefore due by the end of July of the following year at the latest.
What happens if the capital is not paid in within 12 months?
Since the law of 18 May 2026, the founders of a SARL or a SARL-S are jointly liable for the payment, and voting rights attached to called but unpaid shares are suspended. Plan the payment from incorporation and keep proof of the transfer.