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HORECA sub-management

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

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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 mainly concerns...

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Tax accounting obligations

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 transactions must be recorded in the cash book".

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Law for non-profit associations and foundations

Law for non-profit associations and foundations

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 members of...

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Grant for short-time working due to COVID-19

Grant for short-time working due to COVID-19

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

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2,500 for the self-employed

2,500 for the self-employed

This is an immediate, non-refundable grant of €2,500 with the following characteristics: It is available to individuals working in their own right or to self-employed company directors (holding +25% of the...

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