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Start your own business in Luxembourg - achieve your professional goals!
Are you ready to fulfil your professional dreams? Now is the time to embrace your true passion in Luxembourg by embarking on a professional adventure in which you decide the future! Set out below are the key partners and the full range of services, training courses and support you need to help you turn your project into a success story.
Assistance and support from experts throughout the process
It's comforting to have a competent partner by your side. Luxembourg is home to a large number of organisations dedicated to fostering entrepreneurship and creating an economic environment in which domestic and foreign companies can thrive. These organisations are your primary point of contact for discussing your project, receiving training or applying for start-up grants.
Strong partners at your side
At every stage of the business-creation process, various departments, institutions and associations are on hand to provide their support . Experts in every field will answer your questions and make sure you meet all the obligations in terms of affiliation. Get in touch with them!
- House of Entrepreneurship : the comprehensive solution for entrepreneurs in Luxembourg : make an appointment with one of our advisers or delve into their wealth of knowledge on the website;
- Luxinnovation : are you an innovative start-up ? Luxinnovation provides you with a complete guide to the domestic economy;
- Chamber of Commerce : a step-by-step guide that answers the key questions;
- Chamber of Skilled Trades and Crafts find out more about authorisations, grants and affiliations - the Chamber of Skilled Trades and Crafts (Chambre des métiers, CdM) is the trusted partner of craftspeople;
- House of Sustainability : do you feel strongly about sustainability ? Contact them to discover all the opportunities in this field;
- House of Financial Technologies : prepare your Fintech business for launch in their incubator or take advantage of their network of contacts .
Training that drives you forward
The catalogue of training courses available to entrepreneurs is equally impressive. Here is a list of the institutional players who offer the courses:
- Hundreds of courses are available covering entrepreneurship, business management, personal development and much more – the courses at the House of Training will broaden your horizons;
- The continuous training catalogue of the Chamber of Skilled Trades and Crafts is aimed primarily at budding craftspeople;
- The Luxembourg House of Financial Technology offers a full range of courses, masterclasses and complete Fintech programmes to support you in your project.
Grow older, not lamer
S.à.r.l.-S - an easy way to start your business
The S.à.r.l.-S (Simplified limited liability company) is the ideal option for budding entrepreneurs. It combines the advantages of a traditional limited company with simplified administrative procedures. The S.à.r.l.-S stands out owing to:
- flexibility in terms of capital allocation;
- simplified management procedures;
- and streamlined administrative formalities.
Do you want more information? Check Luxembourg's administrative portal Guichet.lu for more information !
Guichet.lu provides all the information you need online on procedures and assistance
No other website in Luxembourg provides as much information on the procedures and steps to be taken as the Business section of Guichet.lu . In the "Starting up and development" section, the website outlines the steps and procedures to be followed in detail and in a way that is easy to understand. This tool is vital for anyone looking to create their own business. It offers key information to be considered before setting up a company and provides precise information on accessing the profession and acquiring a business permit.
Furthermore, you'll find all the support you can receive to help you become professionally independent :
- Support for first-time business start-ups , aimed at newly created micro-businesses in the trade and craft sectors;
- Sustainability : reduce your environmental impact with individual coaching;
- Provision of services : Build customer loyalty with this individual package;
- Digitalisation : incorporate digital solutions into your marketing, management and invoicing;
- Investment aid: investment aid to develop the production process;
- Start-up loan and business transfer loan if you have just started or taken over a business, the National Credit and Investment Institution (Société national de crédit et d'investissement, SNCI) will co-finance the costs involved in drafting a business plan .
Last update 06.11.2023
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How to start a business in Luxembourg
The administrative procedure required to create and operate a business in Luxembourg, whether as an entity or as a sole-proprietor, is complicated and time-consuming. To help you understand the steps and the necessary documents, we have written this article. To be clear, we are neither lawyers nor accountants and the following information should not be considered legal advice. You should seek an appropriate information for your own situation. This material is intended for refugees and other newcomers to Luxembourg. If you are doing business outside of Luxembourg, we encourage you to find relevant resources to operate a business there.
Preparation and first steps for becoming self-employed
If you are an asylum seeker, you will not be able to obtain a business permit until you have obtained your residence permit. However, we encourage you to start with 4 initial steps, so you can start a business sooner once you get residency. And if you don't get a residency, you will have gained valuable skills - such as language proficiency, computer literacy, mathematics, writing and presentation skills that can help you find a job anywhere in the world.
These four initial steps are:
Obtaining proficiency in a language commonly spoken in Luxembourg (French, Luxembourgish, German or English).
Getting your high school diploma, if you have one, recognized by the Diploma Recognition Service.
Completing at least one training program relevant to your project.
Creating a basic business plan.
NB : These steps do not require business or work authorisation and generally useful for anyone seeking to eventually create a business.
1 . Language proficiency
Languages are important for doing business in any country, but in Luxembourg the lack of strong non-European ethnic communities makes it even more important. Depending on your business, mainly French, but in some cases also German, Luxembourgish or English is crucial for communicating with customers, suppliers and officials.
To register for language courses, go to the "Youarewelcome.lu" platform to explore different options.
"My first 500 words and phrases in the 5 languages of Luxembourg" is a search that you can find here: http://www.amcham.lu/language-learning/. It was developed by the American Chamber of Commerce in Luxembourg.
There are many free (i.e. Youtube or Duolingo) or paid online resources that can complement your language learning program.
Last but not least , interacting with locals, watching TV and reading books or newspapers will help you become fluent .
2. Recognition of diplomas
Many businesses do not require any qualification to start. However, having your high school or university diploma recognised could be useful to eventually obtain ing a business permit for certain types of businesses . Even if you're not starting a business, a recognized degree could be useful for finding a job or negotiating a higher salary.
Depending on your business, you can obtain an authorisation by obtaining proof of a few years of professional experience in the chosen activity , but you must check the specific requirements for your profession under the following link: http://www.guichet.public.lu/[. ..]/authorization-establishment/
Requirements differ by country and degree type . For up-to-date information on how to have your diploma recognised, please visit: http://www.luxembourg.public.lu/[...]reconnaissance-diplomes/
You can also contact the Ministry of Higher Education and Research by telephone (+352 247 86619) or by e-mail ( [email protected] ) to inquire about your particular case.
The House of Training , Nyuko , ADEM's StartYourBusiness and House of Entrepreneurship provide training on how to become an entrepreneur or improve related skills. It's a good way to improve your professional qualifications while improving your language skills. For up-to-date information on the latest courses and topics, please visit the links above.
For projects involving the preparation or consumption of food or beverages on site , either proof of one year experience in HORECA or completing a 15 hours HORECA course and passing the test at the end is required. The course is in French and German with the possibility of taking the exams in English.
For those who want to practice activities considered as artisanal (such as baking, hairdressing, cleaning or machine-related work), it is generally required to present proof of official government-issued professional qualifications and experience as an entrepreneur . These documents must be validated by an official government body and may involve something as simple as an official registration slip or tax notice from your home country. Please contact the House of Entrepreneurship and/or the Chamber of Trades to receive information on the requirements for your specific trade.
4. Business plan
A business plan helps you think through your project, test your idea on paper, plan out important details and secure financing (if needed) for your project. It doesn't have to be complex at first, but you should be able to answer some basic questions about your project.
What is your product/service? Who will buy it and why? How/where/when will you distribute your product/service? Who are your competitors and what makes you unique ?
There is always a form of competition.
We are either competing for time, or for money, or for both., so what are people doing with their time and money when they are not consuming your product or service....
In order to test the idea, the business plan should include real numbers, such as expected expenses, revenues and profits. The business can only be successful if the revenues are greater than the expenses. To obtain financing (credits, investments or subsidies), the figures must be defensible. The business plan should contain a realistic estimate of start-up costs. When applying for a loan or an investment, it is important to approach potential investors with hard numbers that you can explain.
There are many different business plan templates out there, and you should feel free to pick the one that works best for you. However, Touchpoints offers a simplified three-page version that you can download here:
Administrative steps and procedures
Business permit, business register, social security, value added tax (vat).
Administrative steps for setting up a business in Luxembourg
The steps in the business creation process differ depending on your personal situation and the nature of your business activity. Therefore, it is best to seek professional help. Nevertheless, this article is meant to give you a brief overview of the basic steps involved.
1. Applying for a business permit
To legally carry out a commercial activity in Luxembourg, you must first apply for a business permit. To submit a successful application, you generally need 4 things:
Residence (residence permit) in Luxembourg or in neighbouring countries not too far from the Luxembourg border;
Professional qualifications , which may or may not apply depending on the profession.
A fixed business address that is appropriate for the activity.
Craft versus trade
Activities that fall under “trade” do not require professional qualifications. Such activities typically include the simple buying and selling of products (i.e. a clothing or grocery store).
For businesses involving the preparation or consumption of food and beverages on site (such as cafes and restaurants), either one year of experience in a restaurant, cafe, or hotel, or participation in the Horeca course is required. For specific conditions related to your profession , please see this page: window.public.lu/[...]authorization-establishment/
Manual activities such as cleaning, hairdressing, baking, vehicle repair and other trades require professional qualifications, such as a recognized diploma, certificate, or work experience. These business permits are generally more difficult to obtain, as the requirements are strictly regulated. Here is a list of available crafts: http://www.cdm.lu/Artisanat/les-activites-artisanales
As a newcomer to Europe, the Luxembourg authorities do not have a detailed history of your professional reputation (for example, whether you have a history of bankruptcy and/or dishonest business dealings). To prove that you have a clean work history, you will need to go to a notary and (for a small fee) sign an attestation/affidavit .
For the last condition, a fixed location means a place in Luxembourg where you are authorised to work and which is suitable for the activity you wish to carry out there . Depending on the nature of your professional activity, this may be a room that you rent specifically for your activity (shop, office, warehouse, etc.) or a dedicated space in your private apartment (with agreement from the owner ). There are also a few coworking spaces in Luxembourg available for this purpose. Your fixed location must be suitable for the activity.
You may be able to request an “agreement in principle” for your business authorization without yet having the fixed location. The advantage of applying for the “agreement in principle” is that if you’re unsure whether the ministry will accept your professional qualifications, you can check to see prior to signing a lease. This way, you can know for sure whether you will be able to obtain the business licence before signing an expensive rental contract. Another advantage of requesting an agreement is principle is that once you sign a lease for a fixed location, you may be able to obtain your authorisation faster and avoid losing time.
2. Choose a legal form
When you complete the business permit application, you must choose the legal form in which to set up and manage your business. There are several options for legal forms in Luxembourg, but here we focus on the most common:
Sole Proprietorship ( Independent )
Private Limited Liability Company ( SARL )
simplified limited liability company ( SARL-S )
Public Limited Company ( SA )
Non-profit Association ( ASBL )
Social Impact Company ( SIS )
Sole proprietorship (Independent)
Establishing a sole proprietorship means setting up your business as a private person instead of establishing a separate legal entity. It differs from other forms of businesses in that it involves the most flexibility as well as the least administrative procedures and set-up costs, but it is also the most risky. A separate legal entity protects you from bankruptcy by allowing you to separate your private property from your commercial/corporate property.
Creating a separate legal entity
In this situation, there is a strict separation between the property belonging to you and the property belonging to the company. This means that if the company goes bankrupt, you lose the property belonging to the company (e.g. company car, refrigerator, offices, etc.), not your personal property (your personal car , your apartment, your clothes, etc.). In return for these protections, however, you must follow certain rules, such as not using company property for personal gain without fair compensation.
Some entrepreneurs with low investment capital requirements start as sole proprietors and transition to a corporate structure once the business grows.
Simplified Limited Liability, LTD (SARL-S)
Until several years ago, the SARL, which required more than a thousand euros in initial administrative costs as well as a minimum of 12,500 euros in capital investment, was the main alternative to the sole proprietorship. However, with the aim of making entrepreneurship accessible to a greater number of people, Luxembourg created in January 2017 a new form called SARL-S, which is similar to the classic SARL except that it requires only one euro of capital investment .
The partners/shareholders of a SARL-S must be physical person s. A company can never be a partner of a SARL-S.
A natural person can only be a shareholder of only one SARL-S at a time .
Five percent of your annual profit is locked in capital until you reach 12,500 euros. At this point, you will need to upgrade to an SARL or other legal form.
Find more details on SARLs here: SARL-S on Guichet.lu
Non-profit and social impact
If you intend to create a project that has a social objective , you can create an ASB L ( Association Sans But Lucrativ e) or a SIS ( Société d’Impact Sociétal ).
Although non-profit associations are not allowed to generate profit , they can employ people and pay them salaries under certain conditions (!). Non-profit associations require at least three co-founders and generally receive most of their funding from donations and foundations. For more information on the creation of an ASBL, please consult this link of the CLAE (Liaison Committee of Foreigners' Associations ).
In very simple terms, a SIS is a mixture of SARL and ASBL and was created to better protect and regulate business activities carried out by non-profit organisations. SISs are allowed to make profit, but with substantial restrictions . To obtain SIS status, you will first need to set up a company (such as a SARL) following the normal procedure to create an SARL(-S). To learn more about creating a SIS, please consult this link .
Ultimately, the choice of legal form depends on your personal situation and the type of business activity
For help in setting up a business, get support from la House of Entrepreneurship .
For help setting up an ASBL, get help from le CLAE .
For help with creating a SIS, ask for help from SBI .
3 . Register with the Luxembourg Business Registry (LBR)
You must register your company, sole proprietorship or ASBL with the Trade and Companies Register. If you’ve created an ASBL or company, you must start by checking the availability of the company name. Then register using a Luxtrust certificate ( PDF login guide ) or in person at their office in Luxembourg or Diekirch . If you are creating an association, you must include the articles of association with your request.
4. Registering for social security
The fourth step is registering at the Joint Social Security Center (CCSS) for social security. Social security benefits include unemployment insurance, retirement pension, disability insurance, parental leave, health insurance and more. If you plan to live directly from your activity without a fixed salary, you will pay about 25% of your gross income to social security. Consequently, the CCSS will ask you to estimate how much you hope to earn in the first year, and you will have to pay 25% of this amount spread over the 12 months from your affiliation to social security (Ex.: if annual taxable income = €24,000, then €24,000 X 25% divided by 12 months).
It is important to estimate your income as accurately as possible. If you estimate it at too little, the CCSS will ask you to repay the difference one year later once you’ve filed your tax declaration and the CCSS sees your real income. If you estimate it at too much, you’ll pay more in the short run, and the extra money will be credited back to you. If not anticipated, excess payments to CCSS in the short run or the need to pay more later due to insufficient payment at the beginning can create untimely cash shortages for your business.
The CCSS assumes that you expect to earn at least the social minimum wage . This means that you will be asked to pay a minimum of around 550 euros in social security each month - even if your business is not yet generating a profit . However, there are exceptions to this procedure for people who earn less than the minimum wage on an annual basis or are employed elsewhere.
If your total income as an entrepreneur is less than 1/3 of the minimum income per month, you can request not to pay social security at all (see exceptions above). In this case, however, you will not be entitled to social security benefits, including health insurance , unless you are already entitled to it through a spouse, employment, or buy it separately.
Like many Luxembourg institutions, the CCSS operates largely on a case-by-case basis. Contact them before and after launching your business to see how they can help you, either by visiting their offices, or by writing an email.
For more information on social security, follow this link .
5 . Registering for VAT
To register for VAT, you must file an initial declaration with Administration of registration and domains ( AED ).
The VAT , or Value Added Tax (called TVA , " Taxe sur la valeur ajoutée " in French), is paid by the end consumer on all goods and services purchased . Usually the rate is 17%. The exemption threshold which allows certain companies to opt out of collecting VAT is €35,000 in turnover per calendar year. To learn more about this and the eligibility criteria, click here . Unless you request the exemption, you will receive a VAT number when registering for VAT. It is your responsibility to put this number on your bills, collect this tax from your customers, and pass it on to the government. As a business that collects VAT, you are allowed to subtract the VAT you pay on the goods and services you need for your business. This means that if you have a VAT number, you will not not pay VAT on the goods or services you purchase for running your business.
You must invoice €1,000.00 for services. To your client, you invoice €1,000.00 + €170.00 VAT (17%).
At the same time, you buy a mobile phone for your business for €200.00 + €34.00 VAT (17%).
The VAT you will have to pay to the government is €170.00 - €34.00 = €136.00
Thus, an individual would have paid €234.00 for the mobile phone. The business only pays €200.00.
Of course, calculating VAT on a monthly, quarterly or annual basis (depending on your income) is much more complex, especially when selling goods and services in other European countries. In all cases, you should seek the assistance of a professional tax adviser to prepare the VAT returns to be submitted to The Registration Duties, Estates and VAT Authority (AED) every month, quarter or year (depending on your income).
VAT Exemption - Invoicing without VAT
If your annual turnover is less than €35,000.00 , you can ask the AED for a VAT exemption, or what is called the "Régime de franchise," when registering for VAT. This means you won’t add VAT to your invoices and your customers won’t pay it. This option reduces paperwork considerably and could be useful for starting small,
Note that in all cases, you must register with the Administration de l'Enregistrement et des Domaines.
Other taxes: Income tax
The Luxembourg Administration of Direct Contributions , CDA , which is responsible for income tax, will contact you by mail. If it does not, you should contact them and provide an initial statement including details of your business and how much you expect to earn in the first two years of business. For more information on how to register for income tax, Click here . Note that there’s a minimum wealth tax to be paid for companies, even if they’re unprofitable.
An important question that entrepreneurs tend to ask themselves after developing an idea is " Where can I find the money...? " A good start to answering this question is to ask “ how much do I need and why? "
However you decide to finance your project - whether through loans, investments or personal savings - it is important to prepare an appropriate business plan and have a solid knowledge of what you need to be successful.
1. P reparation
Before presenting your project to investors or sponsors, experts advise solid preparation, a complete and up-to-date file, and an understanding of key figures, including costs, revenues and expected profits. Be realistic about these numbers and be able to justify them . Thoroughly research your field of activity and be prepared to answer questions in detail about your project or the sector in which you will be involved.
When you meet potential investors, do not forget to bring an up-to-date curriculum vitae (CV), as this can help them assess your abilities as a project leader and your personal abilities/experiences to carry out the project (or the abilities of your team). The CV (written, online or oral) should include marital status, address, training and diplomas, professional experience and skills. Your skills, abilities and the viability of your plan are essential.
2. O pening a bank account
Banking and financial services are key factors in the survival, sustainability and success of small businesses and independent professionals. In Luxembourg, the procedure for having a professional bank account is tasking. It is common for registered businesses and/or freelancers to be denied a business bank account by multiple banks. The situation is worse for entrepreneurs of certain nationalities. As the country is a vital international financial and banking centre, financial institutions are required to adhere to strict regulations such as anti-terrorism and anti-money laundering regulations. In response to these challenges, our organisation has created the SCORE Project to serve as a bridge between small businesses/independent professionals and banks/financial institutions. To learn more about the project and if you are having difficulty opening a business bank account, Click here .
Although this article focuses on business/business bank accounts, we advise aspiring entrepreneurs to open private bank accounts in Luxembourg upon arrival. Luxembourg residents are legally entitled to a private bank account. The resulting financial history will be helpful in the process of opening a business account.
Steps and Requirements
In general, the requirements and procedures for opening a professional bank account in the different Luxembourg banks are similar. Among other things, by applying to the bank of one’s choice, an entrepreneur must submit a complete dossier including (but not limited to) the following:
Personal identification documents (e.g. residence permit, social security number, CV/portfolio)
Certifications and business authorization
Statement of accounts (for an existing business)
Business plan (with details of financial projections)
Letter of application (stating the purpose and destination of the bank account, the origin of the capital of the company, the expected annual turnover and the sources of income expected for the company)
Proof of professional address (lease/rent contract)
It is important to prepare your file with as many details and documents as possible before contacting the bank, because incomplete information or numerous round trips can lead to very long processing times.
There is no guarantee that a bank will surely offer you a business account even if all the obvious checklists are correctly checked. They reserve the right to refuse with or without reason. That said, it should be added that some banks are more receptive to these categories of customers than others.
3 . Financing small and micro entreprises
Banks and traditional investors in Luxembourg generally require that you have a long-term residence in Europe, a credit history in Europe, own property and have a regular salary. As a newcomer to Luxembourg, you will probably not be able to meet these kinds of requirements.
Nevertheless, there are other options for financing small businesses with a good idea, a solid business plan and a motivated project leader, including:
Microlux : Provides microcredits up to €25,000 per person.. They also offer free personalised coaching to help prepare and then set up the project. Follow the link to find out more .
FUSE : Provides a small interest-free loan of up to €5,000, usually to secure a rental deposit or cover start-up costs. Their idea is to provide you with just the little nudge you need to get started on your own. Find more information here .
CACM : Mutualité de Cautionnement et d'Aide aux Commerçants facilitates access to traditional bank credit by acting as guarantor for your business. They also provide useful information on the various public aids for SMEs (financial aids which generally require pre-financing). More information on their website .
Crowdfunding : these are collective websites or platforms where anyone can donate money to fund your project, often in exchange for some sort of reward. Different crowdfunding sites have different approaches and models. Find some of the best-known platforms and useful tips on this link .
If you're building a business that doesn't necessarily need investment to get started (i.e. just selling services or various businesses online), you should consider starting without any foreign money such as investments and loans. You can bet on your own private resources and on an organic (natural and slow) growth of your activities. With the Sàrl-S company model (see above) and the various possibilities of combining salaried work or certain social benefits with an independent income, Luxembourg strongly encourages micro-entrepreneurs to get started.
4. Financing a nonprofit association or a cooperative
A non-profit association in Luxembourg (ASBL - see above) should not rely on the selling of products or services for income. ASBLs in Luxembourg generally receive most of their funding from private donations, public institutions or foundations. If your project is entirely non-profit and related to culture, sport, the environment or in the social field, you can submit your project idea and your financial plan to the relevant ministry as well as to the following institutions (among others):
Oeuvre : The National Relief Work Grande-Duchesse Charlotte (Œuvre Nationale de Secours Grande-Duchesse Charlotte) supports social, cultural and environmental projects that meet the needs of Luxembourg society in their start-up phase. Check out the recurring calls for projects on their website.
Fondation de Luxembourg : Fondation de Luxembourg: The Foundation brings together several foundations of private donors with different philanthropic objectives. Associations can submit projects related to a certain cause and the Foundation submits it to members who want to support that topic. Submit your project proposal here.
European Funds : Many European funds support social or entrepreneurial initiatives for a certain period. The European Social Fund is the main European instrument for supporting employment and the Asylum, Migration and Integration Fund (AMIF) focuses on topics related to asylum and integration. These sources of financing require a heavy administrative burden, finance only part of the expenditure and often require pre-financing. Nevertheless, it can be interesting for project creators to see if their project corresponds to the objectives of a fund and to get in touch with the competent authority.
We have listed and explained the different steps, resources and requirements leading to the creation of a business. most of these steps involve tangible and accounting resources. but intangible resources are also very important though often overlooked., 1. social capit al.
Social capital, by nature, concerns connections and links . In a nutshell, these are the people you know, with whom you share common interests. Undoubtedly, the social network of newcomers to Luxembourg will be somewhat restricted. Nonetheless, entrepreneurs can cultivate social skills such as being friendly, pleasant, hospitable, and generally happy to meet new people. The entrepreneur can find out about events and activities that correspond to his interests and:
Participate in discussions
Reach out to people
As a small country, information spreads more easily and quickly in Luxembourg than in large countries. It is very common to meet mutual friends or have overlapping encounters. It is also common to meet the same people over and over again. These can be at sporting, educational or religious activities. It can even be dates or spontaneous encounters in supermarkets or trains.
Acquiring some of the resources you need to start a business may depend on other factors beyond your control. However, by getting to know more people, you can acquire a lot of social capital which can eventually bring you closer to achieving your entrepreneurial goals .
A few organisations that host events are listed below. We encourage searching the internet for specific Facebook and LinkedIn groups where most organisations list their events.
Touchpoints ASBL - True to its goal of creating meeting points for collaboration between locals and migrants/newcomers, Touchpoints organises several periodic events including Business MeetUps and Infosessions. These events offer newcomers, entrepreneurs (established and aspiring), local business owners and experts an opportunity to meet and discuss topics related to doing business in Luxembourg.
Nyuko - A startup support/incubator for entrepreneurs from all walks of life. It offers workshops and networking events. It is currently located at the House of Entrepreneurship. Find out more about them at their website.
House of StartUps - HoSt offers various services including business incubation, acceleration, space sharing, and more. It is an innovation hub, especially for tech-based companies and startups. They frequently offer workshops, meetings and networking events. To know more, Click here .
House of Entrepreneurship - The HoE is powered by the Luxembourg Chamber of Commerce. It offers numerous themed workshops (many of which are free and online), networking events and a range of other useful services for entrepreneurs.
Technoport - This business incubator and business support company offers programs to help entrepreneurs. It is located in Belval near the University of Luxembourg. It offers workshops and events. It also offers coworking space for teams and small businesses. Find out more about them here .
Event sites and platforms - There are many digital sites and platforms in Luxembourg for advertising They include:
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experts in entrepreneurship skills
Structuring a business plan.
A business plan: a term that most everyone has heard of. If you are an entrepreneur, you have probably been told countless times that it is an essential document for any startup.
What is a business plan?
A traditional, formal business plan is both a tool to help you structure your idea, and a fund-raising instrument that will help you convince investors and banks to finance your idea.
How fortunate, then, that the BIL agreed to write up a post telling us how to structure our business plan.
- The executive summary
In this first section, you should briefly present your value proposition, your objectives and how you plan to achieve them.
- Presenting the business
Provide detailed information related to your business (name, legal form, share capital, etc.). Also include its mission and the human assets and key people.
- Products and services
In addition to your products and services, don’t forget to mention their value added for the identified target groups.
- The market and the competition
Demonstrate in this section that you know your market, its potential and how it is likely to change. Also include an analysis of your competitors.
- Marketing and sales
Focus primarily on your target market segment, as well as any related target groups. Your target market share, expected turnover and your marketing strategy are all important information.
- Action plan
The action plan should cover the major stages of launching your business, the associated deliverables and planned implementation costs.
- Risk analysis
While your business contacts may pay close attention to your strengths and opportunities, they look even more closely at your project’s risks or even its weaknesses. Do not let them discover your challenges by themselves; maintain control by preparing this SWOT analysis yourself.
- The financing plan
Overall concept, day-to-day financial management, expected balance sheet and profit & loss account, cash-flow plan, sureties, deposit statement, property valuation, current lease or loan agreements: it should all be in there!
This is the section for all additional information: any sources to check your analyses and any certificates that will help the reader understand the status of the project and its potential success.
Want to know more? Read the full article here .
About the author:
myLIFE is an information platform developed for BIL . myLIFE is designed to educate users on managing their financial situation and help them reach their personal and professional goals. It does this through regular publication of informative and interesting multimedia content.
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Plan for the future, no matter what your business plans are or the size of your business with these designs and templates. whether it's just one big project or an entire organization's worth of dreams, these templates will keep you and your company on track from ideation to completion..
Put your ideas to work with simple templates for every business plan
Every successful business took a lot of planning to get there, and these templates will be cornerstones of your future success. Whether you're looking to attract new business, pitch your services or reimagine your company, with these simple, customizable templates at your fingertips you can turn complexity into something tangible. These templates can become marketing assets or simply remain internal touchpoints for your team. And as your dreams change, you'll always have this template to refer to – it's easy to change what exists on paper. If you're a small business, focusing on your niche can help you dominate in your field, and you can forge a plan to figure out exactly what that niche might be and how to target your ideal customer . When it's time to share your vision with stakeholders, craft a presentation that outlines your plan succinctly and with style. Let these templates from Microsoft Designer be your partner in business strategy for years to come.
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Luxembourg Cannabis Market
Luxembourg authorized a two-year cannabis pilot program in 2018, which began in February 2019. The scheme allowed any physician to provide medicinal cannabis oil and flower from an approved set of medicines, specifically for conditions associated with cancer, palliative or chronic pain, multiple sclerosis. The scheme allowed for full coverage of costs by the Ministry of Health. Medical cannabis was prescribed to 600 patients in 2020, meaning Luxembourg has almost as many legal prescriptions per population as the leader in Europe; Germany. Luxembourg suffered from the same problems as Italy, Poland and Malta as the limited number of approved products has left the supply chain vulnerable to a shortage within the small set of available strains.
Many countries continue to decriminalise cannabis without commercialising personal possession and consumption of cannabis. In 2023, the Luxembourg parliament approved a bill to legalize the possession and cultivation of cannabis for adults, making Luxembourg the second country in the European Union to adopt a reform, after Malta, which passed laws protecting consumers from prosecution in 2022. The law in Luxembourg, which was first proposed by the ministers of justice and homeland security in 2021, allows adults to possess up to three grams of cannabis and grow up to four plants in a secure location within their private residence.
Luxembourg Cannabis Market Infographics
'70% ready to go' business plan templates.
Our cannabis financial models and cannabis business plan templates will help you estimate how much it costs to start and operate your own cannabis business, to build all revenue and cost line-items monthly over a flexible seven year period, and then summarize the monthly results into quarters and years for an easy view into the various time periods. We also offer investor pitch deck templates.
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Cannabis business plan templates for other countries are available at cannabusinessplans.com .
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Cannabis Cultivation + Retail Financial Model
Hemp Cultivation + CBD Oil Extraction and/or Fiber Products Business Plan Template
Hemp Cultivation + CBD Oil Extraction and/or Fiber Products Financial Model
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Vertically Integrated Cannabis Business Financial Model
Cannabis Cultivation Financial Model
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Compounding Dispensary Financial Model
Cannabis Cultivation Investor Pitch Deck Template
Cannabis Extraction Manufacturing Wholesale Retail Business Plan Template
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Cannabis Cultivation + Extraction / Concentrates Business Plan Template
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Data Center Business Plan Infographics
Free google slides theme and powerpoint template.
Download the "Data Center Business Plan Infographics" template for PowerPoint or Google Slides and discover the power of infographics. An infographic resource gives you the ability to showcase your content in a more visual way, which will make it easier for your audience to understand your topic. Slidesgo infographics like this set here are very simple to use. Just download the template, select your favorite infographics and edit them and they're ready to paste into your presentation (or use them independently if you wish). Move towards clarity thanks to these infographics.
Features of this template
- 100% editable and easy to modify
- Different infographics to boost your presentations
- Includes Flaticon’s extension for further customization
- Designed to be used in Google Slides and Microsoft PowerPoint
- Includes information about how to edit and customize your infographics
- Supplemental infographics for the template Data Center Business Plan
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Andersen, Jung & Co. is a San Francisco based, full-service real estate firm providing customized concierge-level services to its clients. We work to help our residential clients find their new home and our commercial clients to find and optimize each new investment property through our real estate and property management services.
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Barclays explores deal for Tesco banking business
Barclays Bank logo is seen in this illustration taken March 12, 2023. REUTERS/Dado Ruvic/Illustration/File Photo Acquire Licensing Rights
LONDON, Nov 17 (Reuters) - Barclays (BARC.L) has been exploring a potential acquisition of Tesco's (TSCO.L) banking operations, two people familiar with the matter told Reuters.
The British food retailer has asked prospective buyers to submit non-binding offers for Tesco Bank by the end of the week, as part of efforts to shrink its financial services footprint, one of the people said.
Barclays has already made an indicative bid, this person said, adding that it is particularly interested in Tesco Bank's credit card and saving account products.
Other bidders are expected, people with knowledge of the process said.
There is no certainty that a transaction will materialise, the people said.
Tesco's banking operations could be attractive to other lenders because of the opportunity to cross-sell banking products to the grocer's customer base, the first two people said.
But tough market conditions risk denting the appetite of potential buyers, one of them said.
Barclays declined to comment. Tesco Plc and Tesco Bank declined to comment.
It could not be established how much the proposed deal would value the Tesco Bank assets. Tesco Bank raked in 57 million pounds ($70.86 million) in pre-tax profits in the six months to August 31, 2023 and had a book value of close to 1.5 billion pounds at the end of the period.
For Barclays, such an acquisition would beef up its domestic retail bank at a time when the group is striving to revive its share price. Barclays shares are down about 10% since the start of the year.
Earlier this year, Barclays completed the acquisition of specialist mortgage lender Kensington Mortgages.
Tesco Bank was launched in 1997 as a joint venture between the British supermarket group and Royal Bank of Scotland, with Tesco later taking full control of the company.
Despite seeing it as a growth area in the past, Tesco has been scaling back its banking services, including no longer offering current accounts and offloading its mortgage portfolio to Lloyds Banking Group (LLOY.L) .
($1 = 0.8044 pounds)
Reporting by Amy-Jo Crowley and Pablo Mayo Cerqueiro and Lawrence White; additional reporting by Iain Withers ; Editing by Anousha Sakoui and Jane Merriman
Our Standards: The Thomson Reuters Trust Principles.
As part of Reuters' Deals team, Pablo covers equity and debt capital markets transactions across Europe, the Middle East and Africa, from initial public offerings to buyout financings. He previously worked at Mergermarket, Euromoney and Spanish digital media. Contact: +447721821589
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- Business operations and services: House of Entrepreneurship
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- Cessation of activity by a trader
- Transmission of salary statements at the end of the employment relationship
- General principles of company taxation
- Classification of taxes
- Tax Calendar
- Legal form - Fiscal implications
- Purchase or lease of fixed assets - Fiscal implications
- Registration fees
- Equity financing - Taxation of contributions
- Financing through loan capital - Interest deductibility
- Leasing - Fiscal implications
- Personal income tax
- Calculating the operating result of a sole proprietorship or a transparent partnership
- Calculating the taxable result of a sole proprietorship or a transparent partnership
- Incorporating extraordinary items in the calculation of the net result of sole proprietorships or transparent partnerships
- Corporate income tax
- Calculating the operating result of a capital company
- Calculating the taxable result of a capital company
- Taxation of income generated by e-commerce
- Communal business tax
- Net wealth tax
- Property tax
- Declaration for joint reporting of income from joint business enterprises and corporate income tax return
- Distribution of dividends
- Taxation of interest payments to lenders - Withholding tax
- Country-by-country reporting
- Declaration of withholding tax on directors' fees
- Applying for the social minimum wage tax credit
- Value Added Tax (VAT)
- VAT - Supply of services
- VAT - Supply of goods
- eTVA – Registration and access to the system
- Filing VAT returns
- Recapitulative statements for goods and services
- Registering with and accessing the eCDF system
- Input VAT - Deduction
- VAT Refunds - Intra-EU transactions
- Application for a VAT refund of a new means of transport in the context of an intra-Community supply
- VAT - Real estate
- Division / Partial contribution of assets – Tax deferral of capital gains
- Subsidiary or branch office - Fiscal implications
- Changing the legal form of the company - Tax impact
- Business takeover - Fiscal implications
- Considering the tax impact of keeping or integrating companies in the acquiring company
- Tax consolidation regime
- The parent-subsidiary regime
- Intra-group profit transfers
- Permanent establishment
- Foreign tax credit method
- Transfer of a sole proprietorship or partnership - Tax impact
- Transfer of shares of a capital company - Fiscal impact
- Termination of activity of sole proprietorships / partnerships - Tax impact
- Termination of activity of a capital company - Tax impact
- Declaring and paying tax on insurance premiums
- taxe d'abonnement )"> Subscription tax ( taxe d'abonnement )
- Reportable cross-border arrangements
- Submitting a NIL return "Foreign Account Tax Compliance Act" or "Common Reporting Standard"
- Investment vehicles: declaration of real estate income
- Escheatment of dormant accounts or unclaimed insurance policies
- Registration of platform operators and reporting of information concerning reportable sellers
- CESOP - Transmission of payment information by payment service providers in the context of the fight against VAT fraud
- Opening hours for retail stores
- Setting prices
- Price display
- Misleading advertising / Comparative advertising
- Putting up a business sign or banner on the facade of a business
- Digital Marketing Guide
- The Mediator of consumption
- Amicable settlement of disputes between professionals and consumers
- Application to join the list of qualified out-of-court resolution bodies
- Regulated/prohibited commercial practices
- Door to door selling / doorstep selling
- Sale to consumers - guarantee of conformity
- Distance selling to consumers (B2C)
- Sale of tobacco, alcohol, mineral oils - excise stamp (VCA)
- Consumer credit agreements
- Package holiday
- Associated travel arrangements
- Traveller accommodation forms
- Classification of accommodation establishments
- Establishments selling alcoholic beverages - Alcohol licence
- Establishments selling alcoholic beverages - Sub-management
- Managing a drinking establishment (cafe, tearoom or other)
- Setting up a smoking room
- Booking an appointment online with the Customs and Excise Agency
- Respecting free market competition
- Anti-competitive agreements / Abuse of dominant position
- Request for leniency following participation in a cartel
- Alerting the Competition Authority
- Protection for farmers and small business operators
- Food safety - a global overview
- Registration of businesses in the food sector
- Notification of withdrawal or recall (food and feed sector)
- Declaration of food supplements
- Finding public procurement contracts
- Tendering for public procurement contracts
- Manual completion of an electronic invoice or credit note as part of a public procurement or a concession contract
- Submission of a compliant electronic invoice as part of a public procurement or a concession contract
- Quality label "bed + bike"
- Quality label "Wëllkomm"
- "EureWelcome" quality label
- "Made in Luxembourg" label
- Registering a business with Letzshop
- Managing a public limited company (SA)
- Convening a general meeting for public limited companies (SA)
- Shareholders' general meeting of a public limited company
- Overseeing a public limited company (SA)
- Overseeing a limited liability company (SARL)
- Shareholders' general meeting of an SARL or an SARL-S
- Managing a limited liability company (SARL)
- Filing the details of a fiduciary contract or trust
- Preparing the approval of financial statements on the platform for the electronic gathering of financial data (eCDF)
The chart of accounts for businesses
- Accounting obligations of businesses
- Methods for preparation of annual accounts
- Lodging coordinated articles of association with the RCS
- Filing annual financial statements with the RCS
- Publication and lodging of information with the RCS
- Filing amendments and corrections with the RCS
- Companies' consolidated accounts
- Filing of beneficial ownership details with the Register of Beneficial Owners
- Cash payments ≥ EUR 10.000
- Payment deadlines / Late payment interest
- Documentary credit - securing international trade transactions
- Paying invoices in cash
- Paying by domestic and international transfer
- Paying by direct debit
- Paying by credit or payment card
- Paying by cheque
- Paying by bill of exchange
- Using "MultiLine" to manage payments online
- Optimising flows and expenses by using a network of accounts opened with the foreign subsidiaries of a bank
- Investing surplus cash in a current account or a demand deposit account
- Investing surplus cash in a savings account
- Investing surplus cash in a term deposit
- Investing surplus cash in structured products
- Optimising surplus cash by setting up a cash management system
- Getting to know foreign exchange transactions
- Forward rate agreements to hedge the risk of interest rate fluctuation
- Hedging foreign exchange risks with a forward foreign exchange transaction
- Using interest rate swaps to hedge the risks of interest rate fluctuations
- Hedging foreign exchange risks by buying or selling call and put options
- Hedging the risk of interest rate fluctuations by buying or selling interest rate options
- Covering the risks associated with meeting third-party commitments through bank guarantees
- Insuring persons involved in the business
- Insuring property and expenses linked to business operation
- Liability insurance covering the business activity
- Recovering debts of over EUR 15,000
- Recovering debts of EUR 15,000 or less
- Recovering debts abroad
- European Account Preservation Order by a creditor on the bank accounts of a debtor
- Actions that debtors can take to counter a European Account Preservation Order on their bank accounts
- Claims in cross-border insolvency proceedings
- Protection against scam
- Solvit - Settling a cross-border dispute with an EU administration amicably
- Centre for Civil and Commercial Mediation - Resolving a dispute with a professional or private person amicably
- Ombudsman - Settling a dispute with a Luxembourg administration amicably
- Registered trademarks
- Registering a drawing or design
- Protection of copyright and related rights
- Licence authorising the reproduction of written works and still visual images
- Elections for the Chamber of Commerce
- Obligation for professionals to cooperate in the fight against money laundering and the financing of terrorism
- Declaring to the Asset Management Office any monies, debts or virtual assets seized as part of criminal proceedings in Luxembourg or abroad
- Gathering information on foreign service providers
- Occasional and temporary provision and notification of services in Luxembourg
- Freedom to provide services in France
- Movement of excise goods (tobacco, alcohol, energy products) within the EU
- Plant passport for the transport of plants and plant products within the European Union
- Authorisation for authorised warehousekeeper / consignor ou registered consignee (goods submitted to excise duty)
- Intrastat declarations
- Economic Operator Registration and Identification (EORI) number
- Tariff classification of goods (CN/TARIC code)
- Binding Tariff Information (BTI)
- Choosing Incoterms
- Transfer of sealed radioactive sources between EU Member States
- Transit of radioactive materials
- CITES permits for the import or export of protected species
- Official letter of authority for the introduction or movement of plants and plant products for trials or scientific purposes
- Transferring a weapon into Luxembourg
- Inward processing - Import and processing of goods with a view to re-export
- Luxembourg Import Declaration
- Customs warehousing - Import and storage of goods for the purpose of re-export
- EUR.1 / Form A / A.TR. certificates - Import
- Autonomous tariff suspensions - zero rated imports
- Eurovignette - road toll for trucks
- Union transit / Common transit
- International road transport (TIR) - transit of goods between EU and non-EU countries
- Authorised economic operator (AEO)
- ATA carnets – simplified and temporary admission/export procedures
- Export certificate for food of animal origin
- Pre-export certificate for the transport of plants and plant products within the European Union prior to their export to a third country
- Transfer of firearms out of Luxembourg
- Health certificate for the transport of animals within the European Union or for the export to third countries
- Health certificate or free sale certificate for the export of foods (of non-animal origin) or of food contact materials
- Certificate of preferential origin
- Outward processing - Export and processing of goods with a view to their re-import
- EUR.1 Movement Certificate / Invoice declaration
- Luxembourg Export Declaration
- Health certificate for the export of animal feed
- Phytosanitary certificates for the export or re-export of plants, plant products and wood
- Cultural goods - export licence
- Definition of dual-use items
- Export of dual-use items
- Import of dual-use items
- Transit of dual-use items
- Transfer of dual-use items
- Brokering of dual-use goods
- Technical assistance related to dual-use items
- Intangible transfer of technology related to dual-use items
- Internal Compliance Programme (ICP)
- Definition of goods of a strictly civilian nature
- Import of goods of a strictly civilian nature
- Transit of goods of a strictly civilian nature
- Application for authorisation for the export of vaccines against COVID-19
- Definition of torture goods
- Export of torture goods
- Import of torture goods
- Transit of torture goods
- Brokering of torture goods
- Technical assistance relating to torture goods
- Definition of defence-related products
- Export of defence-related products
- Import of defence-related products
- Transit of defence-related products
- Transfer of defence-related products
- Brokering of defence-related products
- Technical assistance relating to defence-related products
- Intangible transfer of technology relating to defence-related products
- Definition of restrictive measures
- Sanctions and restrictive measures - Afghanistan
- Belarus – Sanctions and restrictive measure
- Democratic Republic of the Congo – Sanctions and restrictive measures
- Iran – Sanctions and restrictive measures
- Iraq – Sanctions and restrictive measures
- Democratic People's Republic of Korea – Sanctions and restrictive measures
- Lebanon – Sanctions and restrictive measures
- Libya - Sanctions and restrictive measures
- Myanmar/Burma - Sanctions and restrictive measures
- Central African Republic – Sanctions and restrictive measures
- Federation of Russia – Sanctions and restrictive measures
- Somalia – Sanctions and restrictive measures
- South Sudan – Sanctions and restrictive measures
- Sudan – Sanctions and restrictive measures
- Syria – Sanctions and restrictive measures
- Terrorist groups – Sanctions and restrictive measures
- Ukraine – Sanctions and restrictive measures
- United States of America – Sanctions and restrictive measures
- Yemen – Sanctions and restrictive measures
- Zimbabwe – Sanctions and restrictive measures
- Venezuela - Sanctions and restrictive measures
- Newsletter of 27 February 2023 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
- Newsletter of 30 January 2023 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014 on restrictive measures against Russia, published by the European Commission on 20 January 2023
- Newsletter of 13 January 2023 with an update on the EU's control list of dual-use items
- Newsletter of 23 December 2022 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014
- Newsletter of the Office for Export, Import and Transit Controls (OCEIT) of 23 November 2022
- Newsletter of 14 October 2022 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014
- Newsletter of 10 October 2022 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
- Newsletter of 27 July 2022 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
- Newsletter of 15 July 2022 with a European Commission document on sanctions against Russia
- Newsletter of 13 April 2022 on restrictive measures in view of Russia's actions destabilising the situation in Ukraine
- Newsletter of 18 March 2022 on the FAQ regarding the situation between the Russian Federation and Ukraine
- Newsletter of 16 March 2022 on restrictive measures against the Russian Federation
- Newsletter of 4 March 2022 on updates of the Common Military List of the European Union
- Newsletter of 4 March 2022 on restrictive measures against Belarus
- Newsletter of 1 March 2022 on restrictive measures against the Russian Federation
- Newsletter of 7 January 2022 on the list of dual-use goods
- Newsletter of 25 May 2023 with an update on the EU's control list of dual-use items
- Newsletter of 27 June 2023 detailing new restrictive measures (11th package) in view of Russia's actions destabilising the situation in Ukraine
- Newsletter of 26 July 2023 with restrictive measures in view of Iran's military support for Russia's war of aggression against Ukraine
- Newsletter of 8 August 2023 on the restrictive measures put into place because of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine
- Transport of passengers, mail and/or freight by air - Operating licence
- Accreditation of a maritime company
- Flying the Luxembourg flag
- Registration/deletion from the Luxembourg shipping register
- Requirements for the master and the crew members on a ship
- Accreditation as an IT service provider for Electronic Consignment Notes (e-CMR)
- Permit for occupation of the public waterway system
- Permit for use of the public inland waterways
- Identification of small craft
- Authorisation for priority at locks
- Authorisation for priority use of docking sites
- Registration and technical certificates for inland waterway navigation
- Public aid for inland waterway transport
- Application for approval to transport dangerous goods on inland waterways
- Screening of foreign direct investments
- Application for short-time work in the event of force majeure due to floods
- Short-time working due to cyclical economic difficulties
- Short-time working due to structural economic difficulties
- Short-time working in the event of force majeure
- Short-time working due to economic dependence
- Short-time working from 1 July 2021 (application and statement)
- Job protection plan
- Recovery plan
- Advantages of a job protection plan
- Progressive early retirement
- Early retirement due to corporate restructuring
- Identifying and preventing underperformance
- Reacting to serious difficulties
- Scheme of composition with creditors
- Suspension of payments
- Controlled management
- The end of mandate of a company manager
- Cessation of business activity
- Compulsory dissolution/liquidation of a company
- Voluntary dissolution/liquidation of a company
- Administrative dissolution without liquidation of a commercial company
- List of bankrupt businesses
- Creditor claims in bankruptcy
- Filing a bankruptcy petition
- Filing for bankruptcy
- Bankruptcy procedure
- Agriculture: farm structure survey
- Declaration of agricultural land and vineyard census
- Application for a change of the contact details or for the inactivation of an agricultural or wine-growing holding
- Applying to create, activate, change or convert a FLIK reference item
- Applying to create, change or delete a landscape feature (LE) or a non-productive area (NPF)
- Administration of veterinary antimicrobial medicines to farm animals
- Organic farming: submitting inspection reports
- Applying for ploughing
- Organic farming: notification of activity
- Management of AECM commitments
- Financial aid for the restoration of forest ecosystems through reforestation
- Aid for reinforcing the forest ecosystem through natural regeneration
- Aid for reinforcing the forest ecosystem by nurturing young forest stands
- Financial aid to reinforce forest ecosystems by horse or cable logging
- Financial support for the development of forest roads
- Aid for reimbursement of legal costs
- Aid to preserve forest ecosystems by installing systems to protect the trees from damage by game animals, including systems to monitor big-game pressure
- Aid for popularisation, informational and promotional activities
- Organisation of training and professional development courses
- Aid to reinforce the forest ecosystem through initial selective clearing
- Aid to preserve trees supporting a biotope system, and still-standing dead trees
- Aid for conservation of pockets of old-growth forest
- Aid to protect rare and threatened animal and plant species in the forest environment
- Aid for freely evolving forests
- Aid to produce a basic management plan and forest planning document
- Aid to improve the state of conservation of oak copses by coppicing
- Aid to restore and maintain structured forest edges
- Aid to restore and improve the state of conservation of special forest micro-environments
- Aid to restore and improve the state of conservation of rare and remarkable phytosociological associations in the forest environment
- Aid to restore riparian zones in the forest environment
- Subsidy for the provision of forestry ecosystem services
- Aid to restore the forest ecosystem through initial afforestation of agricultural land
- Aid to preserve fallen, dead trees
- Notification of timber harvesting
- Applying for an inspection
- Registering and de-registering an aircraft
- Issuing permits to fly
- Application for document approval (airworthiness)
- Application for approval and for change in the terms of Part-CAMO, Part-CAO, Part-145, Part-147 & Part-21G approval
- Application to sit the theory exams to obtain a pilot or parachuting licence
- Application to obtain or revalidate a powered ultralight aircraft (ULM) pilot licence or a parachuting licence
- Applying to transfer a licence/medical certificate (EASA Part FCL/SFCL/BFCL)
- Flight schools: approved training organisations (ATO) and declared training organisations (DTO)
- Obtaining a cabin crew attestation for cabin crew involved in commercial operations
- Flight tests with a view to obtaining/revalidating/renewing a pilot licence and class, type and instrument ratings
- Additional qualifications (EASA Part-FCL / BFCL / SFCL)
- Instructors and examiners (EASA Part FCL/BFL/SFCL)
- Application for initial issue / revalidation / renewal of an aircraft maintenance licence (Part-66 AML)
- Applying to validate or convert licences and ratings issued by an ICAO Contracting State that is not an EASA Member State
- Non-commercial operation of complex motor-powered aircraft
- Application for a specific approval
- Application for document approval (air operations)
- Application to amend an AOC
- Application for approval of nominated person
- Balloon operations
- Applying for specific approval to transport dangerous goods by air
- Operation of sailplanes
- Declaration of specialised operations (SPO)
- Application to take off and land at a location other than an aerodrome
- Aerial activities
- Application for changes to certified aerodromes (EASA Certificate)
- Certification of an aerodrome using instrument approach or departure procedures (EASA Certificate)
- Parachute jumping in Luxembourg airspace
- Certification of an air navigation service provider
- Applying for an ATFM exemption
- ATCO training organisation certification
- Obtaining an air traffic controller licence
- Obstacles to air navigation
- Registering as a UAS operator
- Applying for an Operational Authorisation in the SPECIFIC category
- Application for a cross-border operational authorisation in the SPECIFIC category
- Background checks by the Grand Ducal Police
- Application for a subsidy for individuals carrying out cultural projects
- Application for a subsidy for associations carrying out cultural projects
- Subsidy for museums
- Travel grant for creatives and professionals in the culture sector
- Travel grant for associations in the cultural sector
- Grant to support artistic creation and the professional development of artists
- Application for a subsidy for a commune carrying out cultural projects
- Subsidy for translation costs
- Grant for publishers of cultural periodicals
- Travel grant for publishers
- Grant following the publication of an original work of literature
- Legal deposit of a publication with the National Library of Luxembourg
- Requesting an ISBN, ISMN or ISSN from a national agency
- Application for assessment of works located in an archaeological observation zone (preventive archaeology)
- Definition of the archaeological observation zone with regard to preventive archaeology
- Notes et informations
- Logiciel LuxEeB-F-tool
- Mandatory reporting of infectious diseases
- Notification of adverse effects of medicinal products (pharmacovigilance)
- Applying for an individualised support plan (PAI).
- Declaration of provision of services by a foreign medical practitioner
- Temporary authorisation to replace a medical practitioner established in Luxembourg
- Temporary authorisation to participate in a medical training course
- Declaration of provision of services by a foreign pharmacist
- Declaration of provision of services by a foreign health professional
- Approval of continuing education courses in the healthcare sector for training organisations
- Registration with the health reserve
- Generating a CovidCheck Certificate on MyGuichet.lu following a negative rapid antigen test (COVID-19 rapid test declaration)
- Support for cultural cafés and theatres with year-round cultural programming
- Judicial expert
- Bringing an appeal before the administrative courts
- Legal deposit: depositing audio or video documents with the National Audiovisual Centre
- Financial support for professional journalism
- Accreditation as a rescue training organisation
- Accreditation as a rescue association or organisation
- Applying for a certificate of authenticity concerning the driving licence
- Paying or contesting a fine when caught by a speed camera
- Exceptional transport
- Applying for financial aid for the purchase of an electric or hybrid vehicle
- Applying for a registration number
- Applying to take an administrative skills-assessment examination
- Application for issuance of a logbook
- Applying for a certificate of qualification, specific authorisation or a certificate for specific operations, or an administrative licence
- Applying for a certificate of navigation time
- Application for the issue of a single or combined service record book
- Application for an operating permit
- Employment of workforce
- Protection of personal data
Accounting & Legal obligations
All businesses that are subject to the code of commerce must keep accounting records according to an appropriate chart of accounts and produce annual accounts . Other businesses may be subject to specific or reduced requirements.
As such, not all businesses are subject to the Luxembourg standard chart of accounts ( plan comptable normalisé - PCN).
For businesses subject to general accounting rules, the different accounting obligations may vary and are determined according to certain criteria, such as the size of the company, its legal form, its place of establishment, the sector of activity, the issue of securities, the notion of public interest, etc.
The content of the Luxembourg standard chart of accounts (PCN) has changed from the financial year starting 1 January 2020 . The general functioning of the new chart of accounts and the reconciliation table ( tableau de passage ) also change and take effect on 4 January 2021.
In order to facilitate an overall understanding by the companies of all the changes made to the PCN, a comparative table will be made available to companies on the website of the Accounting Standards Commission .
Who is concerned
The obligation to keep appropriate accounts and draw up an inventory applies to the following businesses:
- natural persons established as traders ;
- public limited companies ( société anonyme - SA);
- European companies ( societas europea - SE);
- limited liability companies ( société à responsabilité limitée - SARL);
- partnerships limited by shares ( société en commandite par actions - SCA);
- cooperative companies ( société cooperative - SCOP);
- limited partnerships ( société en commandite simple - SCS);
- partnerships ( société en nom collectif - SENC);
- European economic interest groupings (EEIG);
- Luxembourg economic interest groupings (EIGs);
- the branch offices of companies established abroad.
In principle, these businesses are required to use the Luxembourg standard chart of accounts (PCN).
Since 1 January 2020, financial holding companies (SOPARFI) are also subject to the PCN.
The following businesses however are not required to use the PCN :
- sole traders and partnerships (SENC, SCS) with an annual turnover of less than EUR 100,000 excluding VAT;
- special limited partnerships ( société en commandite spéciale ), whatever their annual turnover ;
- credit institutions;
- insurance and reinsurance companies;
- SEPCAVs ( société d'épargne-pension à capital variable - pension fund company with variable capital);
- SICAVs ( Société d'investissement à capital variable - open-ended investment company);
- companies subject to prudential supervision by the CSSF , with the exception of support professionals of the financial sector (support PFS);
- temporary business associations and participating business associations;
- companies keeping their accounts in IFRS.
How to proceed
Companies not subject to the PCN must keep their books in accordance with the general rules of double-entry accounting .
The law does not require computerised accounting, but the accounts must be:
- complete and cover everything.
Furthermore, all book entries must be made without delay and in an accurate manner.
These businesses must file the required accounting documents with the Trade and Companies Register (RCS) in accordance with the terms and conditions applicable to them.
Businesses which are subject to the PCN must:
- prepare and approve their accounts in electronic format on the platform for electronic gathering of financial data ( Plateforme électronique de Collecte des Données Financières - eCDF);
- before filing them electronically with the RCS.
Using the Luxembourg standard chart of accounts
Luxembourg businesses are not required to use the structure of the PCN for their internal accounting needs, in particular if they have:
- their own chart of accounts; or
- a chart of accounts used within a group to which they belong.
These businesses shall annually report the balance of their accounts as shown in the standard chart of accounts for the purpose of filing them with the RCS , indicating that their current accounts are kept according to their own internal chart of accounts.
They must adequately document the correspondence between their internal chart of accounts and the PCN. This documentation must be kept at their head office.
Structure of the Luxembourg standard chart of accounts
The PCN structure is presented in the form of a catalog of accounts with 7 different account types . Accounting operations relating to the balance sheet or the abridged balance sheet are reported in the classes 1 to 5.
Accounting operations relating to the profit and loss account or the abridged profit and loss account are reported in classes 6 and 7, i.e.:
- equity, provisions and financial liabilities accounts;
- formation expenses and fixed assets accounts;
- inventory and work-in-progress accounts;
- third-party accounts (debtors and creditors);
- financial accounts;
- charges accounts;
- income accounts.
Who to contact
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