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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...

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...

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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