Communiqué targeting réviseurs d’entreprises agréés (approved statutory auditors) in the context of their statutory audits

The CSSF wishes to draw the attention of réviseurs d’entreprises agréés to the Law of 15 August 2023 transposing Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches and amending:

1° the Law of 10 August 1915 on commercial companies, as amended;

2° the Law of 19 December 2002 on the trade and companies register and the accounting and annual accounts of companies, as amended.

Following this transposition, Article 72sexdecies of the aforementioned Law of 19 December 2002, as amended, requires that where the financial statements of an undertaking governed by Luxembourg law are required to be audited by one or more réviseurs d’entreprises agréés (approved statutory auditors) or cabinets de révision agréés (approved audit firms), the audit report states whether, for the financial year preceding that for which the financial statements under audit were prepared, the undertaking was required to publish a report on income tax information under Article 72duodecies and, if so, whether the report was published in accordance with Article 72quaterdecies.

This requirement applies from the commencement date of the first financial year starting on or after 22 June 2024.