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From 12 November 2024, new formalities will be introduced at the Registre de Commerce et des Sociétés. The main measures are as follows:- Requisition forms will no longer be in PDF format, but in HTML format;-...

We would remind you that the personal income tax return for 2023 must be filed by 31 December 2024 at the latest (date of receipt by the tax office, not the date the return is sent). Who does...

When a technical manager of an alcoholic drinks outlet has to be absent (e.g. due to illness, holiday, etc.) and wants the establishment to remain open during this period, he is obliged to appoint a sub-manager to...

Under article 75 of the law of 19 December 2002, Luxembourg companies are obliged to file their accounts (PCN) on the ECDF platform as well as their annual accounts with the Registre de Commerce et des Sociétés. This concerns...

The Director of Contributions had published on 15 September 2017 his circular L.G. - A n°63 concerning "Accounting obligations in tax matters". In particular, it was stated that "all taxpayers...

Following the new law of 7 August 2023 on not-for-profit associations and foundations, which came into force on 23 September 2023, please find below some of the features of this new law: The minimum number of...

Unfortunately, this procedure has been changed. ADEM has just informed interested parties that all applications, including those for March, must be submitted via the MyGuichet website. As a result,...

This is immediate, non-refundable financial assistance of €2,500, with the following characteristics: It is available to individuals working in their own right or to self-employed company managers...

It is based on the Law of 3 April 2020 on an aid scheme for companies in temporary difficulty.The main features of this aid are as follows: Aid in the form of an advance...

Against the backdrop of the Covid-19 crisis, the Directorate General for the Middle Classes has decided to set up an emergency fund for very small businesses and the self-employed. The fund provides immediate financial assistance...