Filing deadlines
The clocks that start ticking the day your company signs its deed — on one page. Missing these is the most common (and most avoidable) source of first-year penalties.
Last verified July 2026
Official sources only, linked per figure
At incorporation
RCS registration filing
1 month after signing
compliance doc §2 / LBR FAQ · verified July 2026
Beneficial owners register (RBE)
beneficial owners above the threshold below
1 month
compliance doc §5 / guichet.public.lu RBE filing · verified July 2026
RBE ownership threshold
% shareholding that makes someone a registrable beneficial owner
25%re-checking
compliance doc §5 - AML threshold >25%; 🔶 exact wording pending partner confirm · verified July 2026
CCSS employer registration
days
8
compliance doc §2 / CCSS affiliation · verified July 2026
VAT registration
days after starting activity
15
compliance doc §2 / guichet.public.lu VAT registration · verified July 2026
Every year
Annual accounts filing
months after financial year end (AGM within 6, filing within 1 more)
7
compliance doc §2 - AGM within 6 months + 1 month to file · verified July 2026
Corporate tax returns
31 December of the year following the tax year (CIT and municipal business tax returns, since tax year 2022)
ACD - dépôt des déclarations, délais · verified 24 July 2026
Tax advance payments
quarterly advances fixed by the ACD; due dates per the official fiscal calendar (municipal business tax advances: 10 Feb / 10 May / 10 Aug / 10 Nov)
ACD - calendrier fiscal · verified 24 July 2026
VAT returns
monthly / quarterly returns due before the 15th of the month following the period, filed electronically via eCDF
guichet.public.lu - déclaration de TVA · verified 24 July 2026
Common questions
When must a new Luxembourg company register with the RCS?
The incorporation deed must be filed with the trade and companies register within 1 month of signing; beneficial owners go into the RBE within 1 month as well.
When are Luxembourg annual accounts due?
Within 7 months of financial year end: the general meeting approves within 6 months and filing follows within 1 month.
Related in the database
Reference material from official Luxembourg sources, linked per figure. This is document automation support, not legal or tax advice; confirm figures against the linked source for your specific case.