Digital··6 min
Accounting obligations in Luxembourg: the 2026 calendar and LBR sanctions
For a financial year ending on 31 December 2025, accounts had to be filed with the RCS by 31 July 2026, and the LBR's sanctions phase started on 21 September 2026. This guide is for managers of SMEs and tech start-ups who are not accountants. It covers VAT deadlines, annual accounts, corporate tax and when to hand the work to a fiduciaire (accounting and corporate services firm).












