An accountant in Luxembourg who holds the business permit for it.
Accounting is a regulated commercial activity in Luxembourg. I hold business permit 10077275 / 0 for the activity of comptable, issued by the Ministry of the Economy and listed in the public register. I keep the books, file the VAT, prepare the annual accounts and sign the reporting I produce, for Luxembourg companies, holdings and entrepreneurs.
- Activity
- Comptable, business permit 10077275 / 0, issued 25/03/2025 by the Ministry of the Economy
- Legal basis
- Amended law of 2 September 2011 on access to the professions (droit d'établissement)
- Chart of accounts
- Plan comptable normalisé (PCN), mandatory for the statutory accounts of Luxembourg commercial companies
- Annual accounts
- Approved within six months of year-end, filed with the RCS through eCDF within the following month
- VAT
- Monthly, quarterly or annual returns depending on turnover; annual recapitulative return in every case
- Title
- Not an expert-comptable: the title is protected by the law of 10 June 1999 and reserved to members of the OEC
- Firm
- Engagements are contracted through Financial Services Luxembourg, RCS B213987, established 2017
- Public reference
- Business permit No. 10077275, nine activities, verifiable on Guichet.lu
- Last verified
- 8 October 2026
Which business permits this service relies on. The Luxembourg business permit (autorisation d'établissement, Niederlassungsgenehmigung) is the authorisation required under the amended law of 2 September 2011 to carry out a commercial, craft or liberal activity. It is granted by the Ministry of the Economy to a named person who must direct the business in a real, effective and permanent way. This service relies on the following activities, listed in the public register:
- 10077275 / 0 — Accountant (comptable) (issued 25/03/2025)
- 10077275 / 3 — Auxiliary commercial activities and services (issued 25/03/2025)
What “accountant in Luxembourg” means in practice
A Luxembourg company does not need bookkeeping. It needs a statutory chain executed on time: a ledger kept under the plan comptable normalisé, VAT returns filed on the administration's calendar, annual accounts approved by the shareholders within six months of the year-end and deposited with the Registre de commerce et des sociétés through the eCDF platform, a corporate income tax return, and a beneficial-ownership register kept current. Each link has a deadline and a penalty. Most accounting failures in Luxembourg are not technical errors. They are calendar failures discovered when a bank, a buyer or the tax office asks for a document that should already exist.
The permit matters because the activity is regulated. Anyone can describe themselves as a bookkeeper. Only a person who has satisfied the Ministry of the Economy on professional integrity, qualification and a real establishment in Luxembourg holds a business permit for the activity of comptable, and that permit can be checked by anyone in the public register before the first invoice.
Accountant, expert-comptable, réviseur: three different things
The vocabulary is a frequent source of confusion for foreign founders, and it has legal consequences.
- Comptable (accountant). A commercial activity carried out under a business permit from the Ministry of the Economy. Keeps the books, prepares VAT returns, annual accounts and management reporting. This is the activity covered by permit 10077275 / 0.
- Expert-comptable. A protected title under the law of 10 June 1999, reserved to members of the Ordre des Experts-Comptables. I do not hold that title and this page does not claim it. Where a file requires an expert-comptable, for example certain liquidation or contribution reports, the work is referred to one.
- Réviseur d'entreprises agréé. The statutory auditor, regulated by the CSSF under the law of 23 July 2016. Required for companies that exceed the size thresholds of the law of 19 December 2002. The accountant prepares the accounts; the réviseur audits them. The two roles are kept separate by design.
Knowing which professional a document needs is part of the service. The cost of using the wrong one is paid twice: once in fees, once in the delay.
The Luxembourg compliance calendar, as I run it
Bank reconciliation, supplier and customer ledgers, payroll journal, accruals. Closing date written in the engagement letter.
PCN · bank feedsMonthly, quarterly or annual filing with the Administration de l'enregistrement, des domaines et de la TVA, plus the annual recapitulative return and intra-EU listings where relevant.
eTVABalance sheet, profit and loss and notes in eCDF format, shareholder approval within six months, deposit with the RCS within the following month.
eCDF · LBRCorporate income tax, municipal business tax and net wealth tax returns coordinated with the tax adviser; RBE and shareholder register checked against the accounts.
ACD · RBEThe calendar is delivered in writing at the start of the engagement, with the owner of each deadline named. It is the single document most of my clients did not have before, and the one a buyer or a bank asks for first.
Three typical situations
Compliance baseline
- Bookkeeping under the plan comptable normalisé
- VAT returns on the legal calendar
- Annual accounts in eCDF format and RCS deposit
- Tax return coordination, RBE check
Managed finance function
- Monthly closing on a contractual date
- Cash position and margin tracking
- Board-ready reporting pack
- Covenant and intragroup monitoring
Late file take-over
- Catch-up of late financial years
- Restatement of an inconsistent ledger
- Structured handover from the previous firm
- Regularisation calendar with the administrations
A buyer, a bank or a tax inspector reads one thing first: whether the annual accounts were filed on time, every year. A gap in the RCS filing history is visible to anyone for free, and it is the most expensive line in a due diligence because it cannot be repaired retroactively.
What my business permit covers, and what stays outside
What I do not accept
- A ledger I am asked to sign without access to the bank statements, contracts and invoices behind it.
- A company whose beneficial owners cannot be documented to a normal anti-money-laundering standard.
- Annual accounts to be “adjusted” to a result decided beforehand.
- Files where the previous firm is not released and a proper handover is refused.
- A fee quoted before the ledger and the filing history have been read.
Start with the NDA
Search intents covered by this page
Business permit certificates to download (PDF)
Each certificate is the official business permit issued by the Ministry of the Economy, with its QR code. Scan the QR code with the GouvCheck app, which checks the authenticity and currency of the document.
The business permit is personal and revocable. Public verification: official Guichet.lu register.
Evidence and verification
Every statement on this page that can be verified independently is listed below with its source. Items that cannot yet be verified are flagged and are not presented as facts.
This page follows the site's editorial policy: a statement is either sourced or flagged. Corrections follow the corrections policy. The content is general information, not legal, tax or accounting advice.
Frequently asked questions
Do you need a business permit to work as an accountant in Luxembourg?
Are you an expert-comptable?
When must Luxembourg annual accounts be filed?
How often are VAT returns filed in Luxembourg?
Can you take over a company whose accounts are several years late?
Do you work with holdings and SOPARFI?
Who signs the engagement?
Read next
Send the last filed accounts and the current year ledger.
One message with the RCS number is enough for a first answer on scope and calendar, under NDA. Fees are quoted after the file has been read, never before.
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