7 months maximum. That's the legal deadline to file your annual accounts with the Luxembourg RCS after the close of the financial year. Beyond that: surcharges, criminal fines and — eventually — administrative dissolution.
7 min read · LSC of 10 August 1915 · Law of 19 December 2002
End of financial year
AGM approval
RCS filing
The timeline at a glance
The deadline results from two combined statutes: the AGM must approve the accounts within 6 months after year-end (LSC, 10 August 1915), then the accounts must be filed with the RCS within one month (law of 19 December 2002).
Who is concerned?
The obligation applies to all Luxembourg commercial companies.
SARL & SARL-S
Private limited company (and simplified version)
SA
Public limited company
SCA
Partnership limited by shares
SCS / SCSp
Common and special limited partnerships (under conditions)
Cooperatives & SE
European companies registered in Luxembourg
Sole traders and non-profit associations are not subject to this RCS obligation. They follow their own rules.
What exactly must be filed?
Since 2016, filing is made in XBRL / eCDF format through the eCDF platform. The accounts become automatically machine-readable for public analysis and tax controls.
Small, medium, large: the relaxed rules
Small companies may file an abridged balance sheet and are exempt from the management report and statutory audit. Medium-sized companies may file an abridged P&L. These reliefs reduce production costs — but never shorten the 7-month deadline.
Penalties for late filing
The bill goes up in tiers: surcharge first, then criminal fine, then strike-off.
RCS surcharge
The Grand-Ducal regulation increases filing fees from the first month of delay. The surcharge can double or triple the standard tariff depending on duration.
Criminal fines
Article 1500-1 of the LSC provides for fines of €500 to €25,000 against directors and managers. The Public Prosecutor targets prolonged delays and repeat offenders first.
Administrative dissolution
Since the law of 28 October 2022, a dissolution without liquidation can strike companies in default over several years ("dormant companies"). The Public Prosecutor can have the RCS strike off directly, without full court proceedings. The procedure is now largely automated.
The longer the delay, the higher the cost. Early regularisation is always cheaper than waiting.
How to regularise a delay?
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1
Convene (or catch up on) the AGM that should have approved the accounts — the minutes must bear the actual meeting date.
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2
Finalise the accounting package in eCDF format (balance sheet, P&L, notes).
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3
File the dossier with the RCS via lbr.lu — the late-filing surcharge is calculated automatically.
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4
Pay the fees (surcharge included) to validate publication.
Several overdue years can be filed simultaneously, but each year carries its own surcharge. There is no global amnesty mechanism.
5 best practices to never be late
Anticipate from November
Inventory, cut-off, late invoices, missing supporting documents.
Block the AGM date
In the calendar from January, ideally April or May.
Run tax and accounts in parallel
Form 500 and annual accounts feed into each other.
Outsource eCDF
XBRL export is technically demanding — delegating avoids blockers.
Keep records 10 years
Supporting documents (art. 16 of the Commercial Code).
Why entrust your accounts to Galux
Our fully digital process — eCDF production, validation through electronic signature, automated RCS filing — guarantees the 7-month deadline is always met, even for clients who send their documents late. And if you come to us with overdue years, we handle the full regularisation, any negotiation with the Public Prosecutor and the catch-up up to the latest year.
companies supported each year
deadline always met
digital: eCDF, e-signature, RCS filing
Request a tailored quote for your annual accounts.
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