In Luxembourg, every commercial company must file its annual accounts with the Trade and Companies Register (RCS) within a strict deadline of seven months after the close of the financial year. Beyond this deadline, late-filing surcharges, criminal fines and — eventually — administrative dissolution can be triggered. Here is what the law actually requires in 2026.

In Luxembourg you have 7 month after the end of the financial year to publish company's accounts. After that the RCSL (Luxemburgish business register) will fine you for late filing. The fine is equal ...