⏱ 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:
Private limited company (and simplified version)
Public limited company
Partnership limited by shares
Common and special limited partnerships (under conditions)
European companies registered in Luxembourg
📄 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.
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.
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.
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.
🛠 How to regularise a delay?
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
Inventory, cut-off, late invoices, missing supporting documents.
In the calendar from January, ideally April or May.
Form 500 and annual accounts feed into each other.
XBRL export is technically demanding — delegating avoids blockers.
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.