Companies, associations, and foundations must approve and file their annual accounts within strict deadlines: approval must take place within six months after the end of the financial year, followed by filing with the National Bank within 30 days, generally before July 31. Failure to meet these deadlines can lead to serious consequences.
Penalties and Dissolution
For companies, failing to file accounts on time can result in judicial dissolution at the request of the public prosecutor, any interested party, or the Chamber for Businesses in Difficulty. The court may grant a three-month grace period to comply or proceed directly with dissolution. Furthermore, the absence of timely filing is presumed to harm third parties unless the company proves otherwise. After three consecutive years of non-filing, the company may be struck off ex officio by the Crossroads Bank for Enterprises.
For associations and foundations, not filing annual accounts can also lead to judicial dissolution, as well as the inadmissibility or suspension of certain legal actions if the filing obligation is not met.
2025 Filing Fees (in euros)
Type of Filing | Full (C) | Short (A) | Micro (M) |
XBRL | 372.10 | 87.70 | 65.70 |
441.00 | 156.50 | 134.60 | |
Corrective | 84.30 | 84.30 | 53.60 |
Late Filing Surcharge
Late filing incurs an additional surcharge, covering the oversight and control costs of the authorities:
From the 9th month: 120 EUR (small companies) / 400 EUR (other companies)
From the 10th month: 180 EUR (small companies) / 600 EUR (other companies)
From the 13th month: 360 EUR (small companies) / 1,200 EUR (other companies)
A right of appeal exists if the surcharge is contested.
By respecting deadlines and fulfilling legal obligations, entities can avoid extra costs, sanctions, and the potential dissolution of the organization.
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