REGISTRUM

Filed financial statements in Luxembourg

A filed financial statements document for a Luxembourg company is the balance sheet, profit and loss account and accompanying notes lodged with the companies register, retrieved exactly as filed. It confirms what a company reported for one financial year – not its current solvency, its ownership, or whether the filing was queried after submission.

What this document shows

The figure that surprises a buyer of this kind of record is rarely the register's own fee. It is the certified translation, the apostille or the courier layered on top of it, ordered once the filed copy already exists and priced separately from the base document.

Luxembourg financial statements are lodged annually, under the law in force in Luxembourg, covering one financial year at a time. A filed set carries a fixed group of fields: company name, registration number, financial year, balance sheet, profit and loss account, notes to the accounts, and the date of filing. Where a management report or an audit opinion was lodged with the accounts, that document sits inside the same submission.

Fields present: company name, registration number, financial year, balance sheet, profit and loss account, notes, filing date. Fields absent: any commentary from the register on whether those figures are complete.

Content varies with the size category a company falls into – smaller entities file an abridged set, larger ones file in full, with more supporting schedules attached. Either way, the register stores what was submitted. It does not check the figures, does not restate them, and does not flag a filing that looks incomplete on its face.

The copy REGISTRUM obtains is the filed version, page for page, with no summary and no commentary added to it. A signature block, where the filer signed the submission, is reproduced as it stands, and so is the currency the accounts are stated in for that filing year.

What it does not show

A filed financial statements record answers one question: what did this company report, and for which year. Several questions a due-diligence file usually needs sit outside it entirely.

Beneficial ownership sits in a different filing, not this one; a reader wanting the individuals behind the company orders that record separately. Charges, mortgages and other encumbrances against the company's assets are recorded elsewhere too, where such a register exists in Luxembourg – this filing does not carry them.

Litigation, insolvency proceedings and court orders against the company are not part of a financial filing at all; those sit with the courts, under the law in force in Luxembourg. An audit opinion, where one was filed, is a separate document within the same submission. It is not a guarantee attached to the numbers, and it does not confirm that the company remains solvent today.

Whether the company itself is still active is a separate status field, checked at the time an order is placed, not embedded in a filing that may be several years old. Whether the register is open to a search by anyone or restricted to certain applicants is being confirmed against the primary source before this page states it either way.

How it is obtained

REGISTRUM requests the filed financial statements Luxembourg companies lodge with the companies register, or through a licensed registered agent in the jurisdiction where the register does not deal directly with an overseas applicant. The exact issuing authority, and whether it takes an order from abroad without a local representative, are confirmed for each request rather than assumed from a general pattern.

The official fee for this filing is being confirmed against the primary source; REGISTRUM states it, dated, once verified, before payment is requested rather than after. The same applies to the normal turnaround. A figure is quoted once the current pace at the register has been checked, and it is shown next to the fee on the order panel above, not repeated here as a default drawn from memory.

Documents are issued in the language the register itself uses for the filing; REGISTRUM confirms this as part of the route check rather than presuming it in advance. A certified translation is available as an add-on where the receiving party needs one, priced separately from the filed original and delivered once that original has been obtained.

Where the document is needed abroad, an apostille or further legalisation can be added to the order; REGISTRUM arranges it as a separate step, since the two processes sit with different authorities. Whether a receiving institution abroad will treat an apostilled Luxembourg company document as sufficient is a question for that institution, not one settled on this page.

Reuse is per document only: a copy ordered through REGISTRUM is licensed for the requester's own file, not for onward republication or resale as a standing dataset.

Price and timeline

Price on request: REGISTRUM confirms the fee for this filing once availability has been checked, before any payment is taken, and shows it on the order panel above. Apostille, certified translation, courier delivery and rush handling can each be added, and each carries its own cost and its own turnaround, confirmed at the time of order rather than quoted here as a general figure. If the document does not exist in this jurisdiction or cannot be obtained for you, we say so before you pay and we do not take the order.

How long does a filed financial statements from Luxembourg take?

Turnaround is confirmed once the request is logged, checked against the current pace at the register, and shown next to the fee before payment is requested. REGISTRUM does not quote a general figure on this page, because the pace at any given register changes; the number attached to a specific order is the one that applies to that order.

Will a Luxembourg document be accepted abroad without an apostille?

Acceptance is decided by the institution receiving the document, not by REGISTRUM. An apostille or further legalisation can be added to the order where the receiving country is party to the relevant convention; where it is not, a different legalisation route applies. REGISTRUM arranges the step requested but does not state in advance whether a specific recipient will treat the result as sufficient.

What does a filed financial statements in Luxembourg not show?

It does not show beneficial ownership, charges against the company's assets, litigation, insolvency proceedings, or the company's current trading status. Those sit in separate filings or with the courts, under the law in force in Luxembourg. The filed set answers what was reported for one financial year – nothing broader than that.

Does the filed financial statements include an audit report?

Where an audit opinion was lodged with the accounts for that financial year, it forms part of the same filing and is included in the copy obtained. Where no audit was required, or none was filed, the copy contains the accounts alone. REGISTRUM does not add a report that was never submitted to the register.

Is a certified translation available for the Luxembourg financial statements?

Yes, ordered as a separate add-on alongside the filed statements. The translation is certified against the filed original and delivered once that original has been obtained, since the two steps sit with different providers and cannot be produced in parallel.

State the entity, the jurisdiction and the date you need it by; REGISTRUM confirms availability and the fee before you pay. Any Luxembourg company document ordered through REGISTRUM follows the same confirm-before-pay pattern, not only this one. Readers who would rather assemble the filing themselves, step by step, can follow the guide to obtaining a financial statements in Luxembourg instead.

REGISTRUM obtains and delivers official records issued by public registers and licensed registered agents. This page describes what those records contain and how they are obtained. It is not advice on the legal effect of any record. To order, write to info@registrumfirm.com.

By Elena Varga

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