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30.3 Filing Deadlines: 7 Months After Fiscal Year End

Overview​

Luxembourg has strict deadlines for filing annual accounts. Understanding and meeting these deadlines is crucial for compliance and avoiding penalties.

General Filing Deadline​

7-Month Rule​

Article 30 of the Accounting Law: Annual accounts must be filed within 7 months of the fiscal year end date.

Calculation Example​

If a company's fiscal year ends on 31 December 2024:

  • Filing deadline: 31 July 2025 (7 months later)

If a company's fiscal year ends on 30 June 2024:

  • Filing deadline: 31 January 2025 (7 months later)

Components of the Filing Process​

1. Preparation of Annual Accounts​

Annual accounts must be:

  • Prepared according to LUX GAAP
  • Approved by the company's management
  • Signed by authorized representatives

2. Audit (If Required)​

If an audit is required (see Section 30.8), the accounts must be:

  • Audited by a certified auditor (rĂ©viseur d'entreprises agrĂ©Ă©)
  • Audit report must be included

3. Approval by General Meeting​

For companies with a general meeting (SA, SCA):

  • Annual accounts must be approved by the general meeting
  • Approval must occur within 6 months of fiscal year end
  • Filing deadline remains 7 months (allowing 1 month after approval)

4. Electronic Filing​

Annual accounts must be filed electronically through the eCDF platform (see Section 30.5).

Filing Deadlines Summary​

EventDeadlineReference
Fiscal Year EndEnd of fiscal period-
General Meeting Approval (if applicable)Within 6 months of year endArticle 30
Electronic FilingWithin 7 months of year endArticle 30
Publication (if required)After filingArticle 30

Late Filing Consequences​

Administrative Penalties​

Failure to file within the deadline can result in:

  1. Administrative fines
  2. Legal sanctions
  3. Business registration issues
  4. Credit and banking complications

Practical Impact​

  • RCS Status: May affect company's registration status
  • Business Operations: Can impact ability to conduct business
  • Reputation: Late filing may affect business relationships
  • Audit Requirements: May trigger additional audit obligations

Extension Requests​

Exceptional Circumstances​

In exceptional circumstances, companies may request an extension, but:

  • Extensions are rarely granted
  • Must be justified with valid reasons
  • Must be requested in advance
  • Subject to administrative approval

Recommendation​

Do not rely on extensions. Plan ahead to meet the 7-month deadline.

Filing Checklist​

Before filing, ensure:

  • Annual accounts prepared according to LUX GAAP
  • Balance sheet, income statement, and notes complete
  • Comparative figures (N-1) included
  • Management report prepared (if required)
  • Audit completed (if required)
  • General meeting approval obtained (if applicable)
  • Accounts signed by authorized representatives
  • eCDF format prepared correctly
  • All required information included
  • Filing completed before deadline

Luxembourg Compliance Note​

Critical Deadline: The 7-month filing deadline is strictly enforced. SMEs should:

  1. Plan ahead: Start preparing accounts early
  2. Use accounting software: Ensure PCN compliance
  3. Engage professionals: Work with accountants/fiduciaires
  4. Monitor deadlines: Set reminders for filing dates
  5. File electronically: Use eCDF platform (mandatory)

Think It Through​

Sophie's bakery has a fiscal year ending 31 December. When must she file her annual accounts? What happens if she misses the deadline?

Concepts in Practice​

Example: Filing Timeline

Artisan Boulangerie (SĂ rl):

  • Fiscal year end: 31 December 2024
  • Accounts preparation: January - March 2025
  • Audit (if required): April 2025
  • General meeting (if applicable): May 2025
  • eCDF filing: By 31 July 2025 (deadline)
  • Publication: After filing

Best Practice: File by end of June to allow buffer time for any issues.