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 accounts for the financial year 31/12/2023 on the 01/12/2024, you will have to pay a fine of EUR 500 excl. VAT.