All Lux GAAP Illustrative Financial Statements in One Place

February 2, 2026

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When preparing financial statements under Luxembourg GAAP, finding reliable examples can be time-consuming. To simplify this, we’ve gathered all publicly available illustrative financial statements from the Big Four audit firms— Deloitte, EY, KPMG, and PwC — in one place.

Commercial companies: Illustrative Annual Accounts

RAIF: Illustrative Financial Statements

SICAR: Illustrative Financial Statements

UCITS: Illustrative Financial Statements

Why Use Illustrative Financial Statements?

Using these official examples helps you:

  • Ensure consistency with Luxembourg market practice

  • Understand required disclosures for each fund type

  • Benchmark layouts and note structures

  • Improve audit readiness and regulatory compliance

Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.

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