References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Annual Accounts: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/comptes-annuels.html

  • Annual account requirements
  • Filing procedures
  • RCS requirements

• Registre de Commerce et des Sociétés (RCS): https://www.rcsl.lu

  • Filing requirements
  • Deadlines
  • Electronic filing procedures

• Commission des Normes Comptables (CNC): https://cnc.lu

  • PCN standards
  • Financial statement formats
  • Closing procedures

Tax Resources

• Administration des Contributions Directes (ACD): https://impotsdirects.public.lu

  • Tax return requirements
  • Filing deadlines
  • Tax calculation methods

• Portail Fiscal: https://pfi.public.lu

  • VAT return filing
  • Tax calendar
  • Compliance requirements

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Accounting cycle courses
  • Closing procedures training
  • Annual filing workshops

Additional Reading

• "Précis de droit comptable" by Denis Colin (Legitech)

  • Luxembourg accounting cycle
  • Annual closing requirements
  • RCS filing procedures

• OpenStax Principles of Financial Accounting

  • Universal accounting cycle concepts
  • Closing procedures
  • Financial statement preparation

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End of Chapter 5