CONTEXT
The Luxembourg Business Registers (LBR) announced on 18 March 2020 that because of the exceptional circumstances linked to the ongoing COVID-19 pandemic, the client desks of LBR Luxembourg and Diekirch are temporarily closed to the public until 31 March 2020; however, online services (electronic filing, extracts, consolidated articles of association, declaration to the RBE, etc.) remain operational.
Telephone helpdesk is no longer available but contact can still be made by email at helpdesk@lbr.lu, for important matters only.
ANNUAL ACCOUNTS
In addition to the above announcement, LBR informed the public that all entities registered with the RCSL have an additional administrative period of four (4) months for filing their annual accounts for the financial year 2019 at the standard rate.
Consequently, for a financial year ending 31 December 2019, annual accounts filed at latest by 30 November 2020 will be subject to the standard administrative costs of Euro 19 excluding VAT and other taxes.
ADMINISTRATIVE NATURE
Despite the announcement made by the LBR, please note that it is solely an administrative grace period; thus late annual account filing technically remains a breach of Luxembourg law. It is, however, excepted that the Public Prosecutor will take a pragmatic approach in the present circumstances.
Should you need any further information, please contact Pierre-Alexandre Degehet by sending an email to padegehet@bsp.lu.
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