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  • Engels
  • Laatst bijgewerkt: 15-06-2020

The Act of 22 May 2020, which entered into force on 29 May 2020, introduces temporary measures in relation to accounting and filing requirements and extends by three months the filing and publication deadlines for annual accounts, consolidated accounts and related reports as well as for the holding of annual general meetings.

Consequently, a Luxembourg company whose financial year corresponds to the calendar year (i.e. the financial year ends on 31 December) which is normally obliged to file its annual accounts with the Luxembourg Trade and Companies Register by 31 July will have until 31 October 2020 to do so. 

Furthermore, companies now have a period of nine months (rather than six months) from the close of their financial year to hold their annual general meeting of shareholders to approve the annual accounts. This extension applies only to annual accounts or consolidated accounts and related reports relating to a financial year that ended on or before the end of the state of emergency and for which the filing and publication deadlines had not expired prior to the start of the state of emergency on 18 March 2020.

In keeping with the extension of accounting and filing deadlines, the Act of 22 May 2020 specifies that during the additional three-month period, directors and managers will not be subject to sanctions for failure to request shareholder approval of the annual accounts in time or failure to file the annual accounts in time, as the case may be.

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