Details

Service: Advisory, Accounting Advisory Services (External Financial Reporting Services), External Financial Reporting, Global Conversion Services, Bookkeeping and Accounting Support, External Financial Reporting Processes, Government Reporting Implementation Process, Quality Close (Rapid Close)
Industry: Industrial and consumer markets, Automotive, Industrial Products, Chemicals and Pharmaceuticals, Energy and Natural Resources, Retail, Food and Drink, Consumer Products, Information, Communication and Entertainment, Communications, Media, Electronics, Software and Business Services, Private Equity, Other Industrial, Transport, Healthcare, Real Estate & Infrastructure
Type: Regulatory update
Date: 12/21/2011

Filing the "Accounting package" with the trade register

The Grand-Ducal Regulation of 14/12/2011 implements a new mandatory procedure for filing financial information electronically with the Luxembourg Trade Register as from 1 January 2012. It supplements article 75 of the Law of 19 December 2002 on the commercial and companies register and on the accounting records and annual accounts of undertakings, as modified and represents
a new step towards a Central Balance Sheet Office and simplified administrative procedures.

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Overview

Companies subject to filing requirements shall electronically file their accounting package, including the structured information if any, on the internet website of the Luxembourg Trade Register
Effective date: 1 January 2012, irrespective of the financial year end
In addition, non regulated companies shall prepare the structured information of their accounting package on the eCDF platform of the Luxembourg State
Effective date: financial years ending on or after 31 December 2011

Key Sectors impacted

Mainly

Non regulated S.A., S.à r.l., S.C.A., S.E., irrespective of their size and which are preparing annual accounts under Lux GAAP
Non regulated S.N.C. and S.C.S., whose turnover is above EUR 100,000 and which are preparing annual accounts under Lux GAAP

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