For your information, the date of receipt of the declaration by the Administration des Contributions Directes (ACD) is decisive, not the postmark on the envelope.

 Filing an income tax return enables tax deducted at source to be adjusted (e.g. salaries, pensions, dividends, etc.), other income to be taken into account (e.g. rental income, self-employed professionals, etc.), and certain expenses to be deducted (e.g. interest owed, insurance, donations, domestic and childcare costs, etc.).

 After this date of 31 December 2025, you run the risk of a summons or even compulsory taxation by the ACD.

 Of course, we'll be happy to help you with this administrative process, so don't hesitate to contact us!

 The Luxconcept team

We remind you that the Director of Taxes had published on 15 September 2017 his circular L.G. - A n°63 concerning "Accounting obligations in tax matters". We have selected a few passages:

• "All transactions must be recorded promptly, accurately and completely and in date order, either in a single journal ledger or in a system of specialised journals,
• "It should be noted that a cash book kept using a spreadsheet (e.g. Excel) is not authorised, as changes can be made at any time.

We would also remind you that the receipts in the cash book must correspond to the cash register statements, which you keep carefully with your accounting records.

In addition, we would like to inform you that if the tax authorities discover irregularities that result in tax reassessments, you run the risk of finding yourself in breach of Article 396 of the General Tax Law (Abgabenordung) as well as in breach of Article 506-1 of the Criminal Code.

Of course we remain at your disposal for any questions you may have and we are available to help you set up if you haven't already done so 😉

We have cash books for sale in 12 or 40 page versions, so please don't hesitate to ask.

💡 ASBL: the transition period is over

👉 Compliance with the new law of 7 August 2023 is no longer an option!

 Since 23 September 2025, all Luxembourg not-for-profit associations (ASBL) and foundations have been fully subject to the Law of 7 August 2023.

 The two-year transitional period is over: the Articles of Association must now be compliant.

 ⚖ What this means in practical terms:

 🔹 Clauses contrary to the law are now deemed unwritten.

 🔹 Directors remain responsible for compliance with the new legislation.

 🔹 The Trade and Companies Register (RCS) can :

      - impose administrative fines (from €250),

      - publish a certificate of non-compliance,

      - or even administrative dissolution in the event of prolonged inaction.

 🔹 Certain banks and institutions may refuse to open or maintain accounts for non-compliant NPOs.

 🧭 What should you do if your articles of association are not yet up to date?

 1️⃣ Analyse your existing status.

 2️⃣ Draft a version that complies with the law of 7 August 2023.

 3️⃣ Have these Articles of Association approved at an Extraordinary General Meeting.

 4️⃣ File the updated version with the RCS

 💼 Luxconcept can help you

 Our trustee helps non-profit organisations and foundations to :

 ✅ Bring their articles of association into line

 ✅ Regularise their situation with the RCS and RBE

 ✅ Secure their governance and accounting obligations

 📅 Acting now means avoiding sanctions tomorrow.

 📩 Contact us for a personalised compliance audit: info@luxconcept.eu

The law provides for a transitional period of 24 months (up to and including 23 September 2025) to enable ABSLs to bring their bylaws into line with the new provisions.

After this deadline, the new law of 2023 will apply and any articles of the Articles of Association that conflict with it will become inapplicable.

We will be happy to provide you with any further information you may require on this subject, or on the steps to be taken to bring the ASBL's articles of association into line with the law.

This scheme allows Luxembourg taxable persons to invoice for the supply of goods or services to customers outside Luxembourg who are not subject to VAT, without having to charge Luxembourg VAT.

In order to benefit from this special scheme, taxable persons in Luxembourg must :

- Have an annual turnover in the European Union (Luxembourg + other Member States) of less than €100,000 during the previous calendar year;

- Have an annual turnover in the Member State where you wish to benefit from the exemption of less than the national threshold set by the Member State (e.g. €25,000 for Germany and Belgium, €37,500 for France) during the previous calendar year.

Please note: This system does not apply to special VAT rules, such as distance selling or the supply of services relating to immovable property.

Should you require any further information, please do not hesitate to contact us.