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Chapter 30 – Luxembourg Financial Reporting Requirements

Chapter Introduction​

Sophie Martin sits in her accountant's office, reviewing the annual financial statements for Artisan Boulangerie. "I see we have a balance sheet, income statement, and notes," she says, pointing to the documents. "But what are the legal requirements? When do I need to file these? What format should they be in?"

Monsieur Dubois explains: "Sophie, in Luxembourg, preparing and filing annual financial statements is not just good practice—it's a legal requirement. The Commercial Code and the Accounting Law of 19 December 2002 set out specific requirements for all businesses. You must prepare your accounts according to LUX GAAP (Luxembourg Generally Accepted Accounting Principles), file them electronically through the eCDF platform, and meet strict deadlines."

Luxembourg Financial Reporting Requirements are comprehensive legal obligations that all businesses operating in Luxembourg must follow. These requirements ensure transparency, consistency, and compliance with European Union directives while maintaining Luxembourg-specific standards.

Whether you're a small bakery like Sophie's, a tech startup, or a larger enterprise, understanding and complying with Luxembourg financial reporting requirements is essential. This chapter provides a comprehensive guide to:

  • The legal framework governing financial reporting in Luxembourg
  • The components of annual accounts (balance sheet, income statement, notes)
  • Filing deadlines and procedures
  • Electronic filing through the eCDF platform
  • FAIA (Fichier d'Audit Informatisé AED) requirements
  • Document retention obligations
  • Audit requirements
  • Differences between abbreviated and full financial statements

This chapter is essential for any SME operating in Luxembourg, as non-compliance can result in penalties, legal issues, and business complications.