In Luxembourg you have 7 month after the end of the financial year to publish company's accounts. After that the RCSL (Luxemburgish business register) will fine you for late filing. The fine is equal to:
EUR 50 excl. VAT if you are late of 1 month
EUR 200 excl. VAT if you are late of 2 month
EUR 500 excl. VAT if your are late of 4 month
So if you publish your aaccounts for the financial year 31/12/2016 on the 01/12/2017, you will have to pay a fine of EUR 500 excl. VAT.