| Statutory financial statements Which companies need to prepare and file statutory financial statements in Luxembourg? Which companies need to appoint a statutory auditor in Luxembourg? |
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| Consolidated financial statements Which companies need to prepare and file consolidated financial statements in Luxembourg? Which companies need to have their consolidated financial statements audited in Luxembourg? |
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| Applicable laws & references The rules in Luxembourg for the bookkeeping, and the preparation and filing of statutory and consolidated financial statements are ruled by the laws and implementing decrees/circulars. |