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 specify in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations – RESA) that the accounts have been duly filed.
The filed accounts will then be available for viewing by general public on the RCS website.
Who is concerned
The annual accounts of the following types of companies must be filed with the RCS:
- capital companies (sociétés de capitaux) (SA, SARL, SECA, cooperative companies, SE);
- partnerships (SENC and SECS) and traders who are natural persons with an annual turnover, excluding VAT, in excess of EUR 100,000;
- Luxembourg branch offices of foreign companies (except credit institutions and insurance and reinsurance companies);
- groups (EIG, EEIG) or branch offices of groups.
Unless they are allowed to use IFRS, businesses that file their accounts must:
- report the balance of their accounts in accordance with the standard chart of accounts (SCA);
- and validate their annual financial statements on the eCDF platform before filing them with the RCS.
The annual financial statements and the allocation of profits must be approved within 6 months of the end of the calendar year (for natural persons established as traders) or of the financial year (for legal persons):
- by the general meeting of partners in the case of a limited liability company (SARL) or a simplified limited liability company (SARL-S);
- by the general meeting of shareholders in the case of a public limited company (SA);
- by the general meeting of shareholders, with the approval of the managers of the business, in the case of a partnership limited by shares (SECA or SCA);
- by the managers of the business in the case of a partnership (SENC);
- by the trader themselves, a natural person, in the case of a sole proprietorship.
Annual financial statements must be filed within one month of their approval, i.e. no later than 7 months after the end of the year (the calendar year for natural persons established as traders, or the financial year for legal persons).
The costs for registration and filing can be found on the Trade and Companies Register (RCS) website.
Payment is usually made online, but may exceptionally be made in cash at the helpdesk of the Luxembourg Business Registers (LBR).
The fees are due on an individual basis for each account filed. However, where accounts are filed on a regular and recurring basis, it is possible to apply to the LBR for approval to receive and pay monthly invoices.
How to proceed
Applicants must file their accounting package online with the trade and companies register (RCS) using a LuxTrust certificate.
At the time of filing, the applicant must:
- indicate, where applicable, that the annual financial statements have been duly validated on the eCDF platform by ticking the appropriate box, so that the LBR can automatically retrieve the accounting data from the eCDF platform, specifically:
- the balance sheet;
- the profit and loss account;
- and the account balance;
- attach other unstructured financial documents in PDF/A format:
- appendices to the financial statements;
- the management report;
- the auditor's report;
- the annual accounts for businesses not subject to the SCA (e.g. a Soparfi).
The notification of filing of accounts is automatically generated by the RCS as soon as the request to file the annual financial statements is accepted.
Once the filing has been processed, the submitted documents, which now bear a virtual stamp proving that they have been filed with the RCS, can be downloaded to the applicant's personal eSpace on the RCS website (in the section "mes commandes" (My Orders).
Publication and consultation of the accounts
Once the accounts are filed with the RCS, the notification of filing of accounts is published in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations – RESA) on the day of filing or on a set date, chosen by the applicant at the time of application for filing, within 15 days of filing.
The filing notification takes the form of a new row inserted in the electronic compendium of companies and associations. The filed annual financial statements can be consulted, unless otherwise specified by law, in the following formats:
- in PDF format under 'Consulter une personne' on the RCS website;
- or, at a later point in time, in a structured format (xls, xml) in the Central Balance Sheet Unit (Centrale des Bilans).
However, the filing notification is not published and the accounts are not available for consultation for the following types of businesses:
- SENC and SECS where none of the partners is an SA, SARL, SCA (or any similar foreign entity) or if all the partners are SAs, SARLs, SCAs (or any similar foreign entity) and none of them publishes the accounts of the business in question along with their own accounts;
- natural persons established as traders;
- economic interest group (EIG).
Forms / Online services
Who to contact
Luxembourg Business Registers - Diekirch OfficeMaison de l'Orientation (anc. Maison de Retraite) 7, avenue de la Gare
B.P. 20 / L-9201 Diekirch
Phone : (+352) 2680 3760Fax : (+352) 2680 3761Monday by appointment only
Luxembourg Business Registers - Luxembourg Office14, rue Erasme
Phone : (+352) 26 428-1Fax : (+352) 26 42 85 55Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only