Accounting & Tax experts Publications

• Handbook for the preparation of annual accounts under Luxembourg accounting framework

This is the second edition of the brochure entitled “Illustrative annual accounts for commercial companies in Luxembourg”, which has been renamed “Handbook for the preparation of annual accounts under Luxembourg accounting framework”. The purpose of our brochure is to help preparers of annual accounts to identify the main changes introduced by the law dated 10 December 2010 and to provide them with guidance on the various options available to them. We hope you will find this handbook helpful in the preparation of your annual accounts.

• Version française: Guide des comptes annuels préparés selon les principes comptables luxembourgeois
• Deutsche Fassung: Leitfaden zur Erstellung des Jahresabschlusses nach luxemburger Bilanzrecht

• Worldwide tax summaries - Corporate taxes 2011/12

The world's taxes at a glance: rates and rules from 146 countries

If you are responsible for managing taxes in a business which trades or operates across a number of different territories, you will recognise how much of a challenge it can be trying to keep on top of the corporate tax rates and rules in each of those countries, notwithstanding the fact that these frequently change.

Worldwide tax summaries – Corporate taxes 2011/12 is a useful reference tool to help you manage taxes around the world. It offers quick access to information about corporate tax systems in 146 countries worldwide, in an easily digestible format.

• Global Compliance Services - A wealth of services to clear your way

More and more, businesses are operating in a regulatory environment with increasingly complex and risky areas. Lack of compliance with regulatory (e.g. accounting, tax, legal, social, requirements, ...) can expose you to significant risks; not only with the Luxembourg and foreign authorities, but also with current and potential stakeholders (e.g. shareholders, banks, ...).

• New statutory and compliance requirements in Luxembourg: Are you ready for the change?

This flyer contains information about the Implementation of the Standard Chart of Accounts and the draft law 5976.

• Le Plan Comptable Normalisé:
  un outil au service du Luxembourg et de ses entreprises
   

  The Standard Chart of Accounts:
  a useful tool both for Luxembourg and for its business undertakings

  Der Standardkontenrahmen:
  ein Hilfsmittel für Luxemburg und seine Unternehmen

One year ago, the Luxembourg Standard Chart of Accounts (“PCN”) was adopted through the Grand Ducal Regulation of June 10th, 2009. Even though the Luxembourg PCN is not an entirely new idea as a draft regulation had already been circulated for comments back in 1999, this long-awaited achievement materialized by the publication of the PCN in the Luxembourg Official Gazette («Mémorial») on June 22nd, 2009 has given rise to keen interest and has raised multiple questions among practitioners, business undertakings or teachers. Such questions on the scope of the standard chart of accounts and on its related implementation measures become more frequent and abundant as the date of enforcement approaches. That is precisely why we thought that it would be useful to provide users with a dynamic and educational tool that would give them guidelines presented in multiple languages in the context of Luxembourg and of its economic players.