When a technical manager of an alcoholic drinks outlet is absent (e.g. due to illness, holiday, etc.) and wishes to keep the establishment open during this period, he must appoint a sub-manager for the purposes of the Customs and Excise Administration. The application for sub-management must be sent to the authorities together with various supporting documents, depending on the status of the sub-manager. The sub-manager may be appointed on a temporary or indefinite basis. Once the sub-management has been approved by the authorities, the technical manager will receive a sub-management certificate, which must be kept at all times at the place of business. The sub-manager will then be
authorised to replace the Technical Manager in his absence. Should you require any further information, please do not hesitate to contact us.
Filing of annual accounts
Under article 75 of the law of 19 December 2002, Luxembourg companies are obliged to file their accounts (PCN) on the ECDF platform and their annual accounts with the Registre de Commerce et des Sociétés. This applies mainly to commercial companies (limited liability companies, public limited companies, branches, etc.) and to companies incorporated in Luxembourg.
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