For reasons of transparency and the protection of third parties, businesses are required to file their annual accounts online with the Trade and Companies Register (registre de commerce et des sociétés - RCS) and to mention the filing of the accounts in the Electronic Compendium of Companies and Associations (recueil électronique des sociétés et associations - RESA).
The general public can subsequently consult the filed accounts on the website of the RCS.
The annual accounts of the following companies must be lodged with the RCS:
Unless they are allowed to use IFRS, businesses who file their accounts must:
The annual financial statements and the appropriation of income must be approved within the 6 months following the end of the calendar year (for natural persons established as traders) or of the financial year (for legal persons):
Annual financial statements must be lodged within one month after their approval, i.e. 7 months after the end of the calendar year for natural persons established as traders, or 7 months after the end of the financial year for legal persons.
The costs for registration and lodging are available on the website of the Trade and Companies Register (RCS).
Payment is usually carried out online, but may exceptionally be made in cash at the helpdesk of the Luxembourg Business Registers (LBR).
The costs are due on an individual basis for each account registered. However, in the case of regular and recurrent registrations, it is possible to submit to the LBR an application for accreditation in order to ensure payment through monthly invoicing.
Applicants have to file their accounting package online with the Trade and Companies Register (RCS) using a LuxTrust certificate.
At the time of lodging the accounts applicants must:
The filing notification of accounts is automatically generated by the RCS at the moment the request to lodge the annual financial statements is accepted.
Once the lodging has been processed, the documents submitted which now carry a virtual label providing proof of lodging with the RCS, can be downloaded in the personal eSpace made available to the applicant on the website of the RCS (in the section "mes commandes").
After filing the accounts with the Trade and Companies Register (RCS), the filing notification of accounts is published in the electronic compendium of companies and associations (RESA) on the day of the filing or on a set date, chosen by the applicant at the time of application for filing, within a 15-day deadline after the filing.
The filing notification is materialised through a new line inserted in the electronic compendium of companies and associations. The filed annual financial statements can be consulted, except if otherwise provided for by law, in the following formats:
However, the filing notification is not published and the accounts are not available for consultation for the following types of businesses: