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Financial Reporting

What financial reports must the company submit each year?


Luxembourg companies must draft and publish financial statements and profit and loss accounts in accordance with the law dated 19 December 2002 on the Trade and Companies Registry and the accounting and annual accounts of companies (the “Accounting Law”).


The format of the balance sheet and profit and loss accounts must follow the Luxembourg Standard Chart of Accounts (as per the grand ducal regulation dated 10 June 2009).


Branches of foreign companies must publish in the RESA certain accounting documents from the foreign company and prepared in accordance with Lux GAAP, as referred to in the Accounting Law.

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