Consolidation requirements in Luxembourg

Consolidation requirements in Luxembourg

The purpose of this brochure is to summarize the consolidation requirements applicable to undertakings having their registered office in the Grand-Duchy of Luxembourg.

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Originally published May 2016. Updated as of October 2019.

It answers frequently asked questions considered by clients or prospects when looking at the Grand-Duchy of Luxembourg as a potential business place and defining financial reporting requirements.

© 2023 KPMG Luxembourg, Société anonyme, with registered office at 39, Avenue John F. Kennedy, L-1855 Luxembourg, registered with RCS Luxembourg under number B149133, and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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