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 on which the return is sent). Who is obliged to...
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...
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...
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".
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...
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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