Understand the rules · Prepare your choices
Explore the topics that matter to your business. Find the guidance, definitions and steps that will help you make your next decision.
Choose a professional
The title of chartered accountant refers to a regulated profession. Understanding their roles and distinguishing them from those of other professionals helps you define y...
Choose a professional
A sound choice starts with a precise scope: transactions to process, obligations to cover, contact person and budget. Here is how to compare firms based on verifiable ele...
Choose a professional
Changing firms requires an organised handover, particularly where the business and its director involve several countries. The key point is to preserve deadlines and reco...
Choose a professional
The term fiduciary firm covers a variety of organisations and services. To understand an offer, it must be translated into tasks, deliverables, responsibilities and monit...
Accounting and management
ASBL accounting in Luxembourg: size category, supporting documents, notes, budget, approval and filing of accounts after the reform.
Accounting and management
The close is prepared with a file that explains balances, events and estimates. Organise documents and communications before the annual accounts are prepared.
Accounting and management
Useful filing links each transaction to its document, payment and processing. Here is how to organise collection, checks and retention with your accounting firm.
Accounting and management
Bookkeeping, closing, filing and returns are subject to different obligations. A shared calendar helps the manager know what to prepare, have approved and retain.
Accounting and management
Bank reconciliation explains the differences between a statement and the bank account in the accounts. Learn how to match transactions and document discrepancies without ...
Accounting and management
Calculate your break-even point: fixed costs, contribution margin, sales volumes required and the limitations of the break-even date in your business.
Accounting and management
Build useful budget monitoring: assumptions, actuals, volume and price variances, revised forecast and actions to track each month.
Accounting and management
Cash flow monitoring makes it possible to anticipate payments, identify variances and act before a shortfall occurs. It complements the accounts without being confused wi...
Accounting and management
Digitisation is useful when it reduces re-entry and improves the reliability of information. The choice of a tool should follow a clear process for collection, validation...
Accounting and management
Invoice a public-sector client in Luxembourg: structured document, Peppol or MyGuichet.lu, references, credit notes and transmission monitoring.
Accounting and management
Organise the filing of accounts via eCDF and LBR: correct version, period, supporting documents, checks, receipt and error handling.
Accounting and management
A fixed asset register makes it possible to track long-term assets, their use and their disposal. Prepare the data needed for depreciation and the annual review.
Accounting and management
Prepare your Intrastat declarations in Luxembourg: flows of goods, thresholds, logistics data, commodity classification and VAT reconciliations.
Accounting and management
A useful inventory does not stop at counting. Prepare the areas, explain discrepancies and gather the information needed to value stocks.
Accounting and management
Organise your company’s MyGuichet.lu access: spaces, roles, mandates, certifications and follow-up of procedures with your fiduciary agent.
Accounting and management
Read a balance sheet methodically: assets, liabilities, equity, due dates and questions to ask to understand your company’s situation.
Accounting and management
Understand your profit and loss account: sales, costs, expenses, depreciation and differences with cash flow, with a reading example.
Accounting and management
A shareholder advance must be distinguished from a capital contribution and a personal expense. Organise the agreements, transactions and repayment terms.
Accounting and management
A weekly cash flow plan makes sensitive weeks visible. Build thirteen weeks of cash receipts and disbursements using verifiable assumptions.
Accounting and management
The aged receivables report helps you understand invoices to be collected, late payments and disputes. Organise follow-ups and the information to provide to your accounti...
Compliance and contracts
Before accepting an engagement, a professional may request information about the company, its beneficial owners and its transactions. A consistent file facilitates checks...
Compliance and contracts
A certification must be read together with its scope, issuing body and validity. It does not constitute a general guarantee covering all of a company’s activities.
Compliance and contracts
Organise the data exchanged with your fiduciary service provider: GDPR roles, necessary documents, access, retention, service providers and response to incidents.
Compliance and contracts
A business that sells to consumers must coordinate commercial information, contracts and accounting follow-up. The rules differ in particular depending on whether the sal...
Company formation and life cycle
Prepare the approval of accounts: final version, shareholder information, appropriation of profit or loss, decisions and filing timetable in Luxembourg.
Company formation and life cycle
Activity, manager, qualifications and premises: prepare the information for your business permit application and monitor changes in Luxembourg.
Company formation and life cycle
Prepare a capital increase: objective, contributions, shareholders’ rights, valuation, formalities and accounting follow-up in Luxembourg.
Company formation and life cycle
Organise the cessation of your activity: VAT, social security, permits, contracts and archives, without confusing closure with the dissolution of the company.
Company formation and life cycle
Protecting an invention requires coordinating confidentiality, territorial strategy and funding. A patent should not be confused with a trade mark or design protection.
Company formation and life cycle
Prepare the RBE filing: natural persons, ownership, control, supporting documents and changes. Distinguish the identification file from the mere filing.
Company formation and life cycle
Registration, filing, entry and publication: distinguish the RCS and RESA stages and organise the monitoring of events affecting your company.
Company formation and life cycle
Beyond its incorporation, an SARL must organise its management, its decisions and its relationships between partners. The articles of association and management documents...
Company formation and life cycle
The SARL-S simplifies certain incorporation formalities, but does not remove either the conditions for accessing the activity or management obligations. Its relevance dep...
Company formation and life cycle
Sole proprietorship, SARL, SARL-S or another structure: the choice depends on the people involved, risks, financing and activity. This roadmap helps you organise decision...
Company formation and life cycle
Legal incorporation is only one step. The project must also provide for access to the activity, operating resources, registrations and the start of accounting.
Company formation and life cycle
The support ecosystem can help a project, but each organisation has its own scope and criteria. Organise your steps around the product, the market and actual needs.
Company formation and life cycle
Prepare for a business takeover in Luxembourg: accounts, cash flow, commitments, employees and questions to resolve before negotiating and signing.
Company formation and life cycle
Transfer of SARL shares in Luxembourg: approval, price, shareholder current account, guarantees and updates to prepare with the parties involved in the matter.
Company formation and life cycle
Prepare a voluntary liquidation in Luxembourg: decision, liquidator, inventory, settlement of debts, accounts and company closure.
Financing
The choice of aid depends on the project, the company and the timeline. Preparing supporting documents before making commitments prevents building financing around aid th...
Financing
A business plan connects your business activity to its financing resources. Its value comes from the consistency of the assumptions and the ability to explain variances, ...
Financing
Equity, loans, aid and investment meet different needs. Financing must cover the project’s actual timeline and remain consistent with its repayment capacity.
Taxation and VAT
An expense paid by the business is not automatically deductible. Its purpose, supporting evidence and accounting treatment must be reviewed before the tax return is filed...
Taxation and VAT
Prepare your company’s IRC: taxable income, current scale, quarterly advance payments, tax return and reconciliation of the tax assessment notice.
Taxation and VAT
Prepare for net wealth tax: key date, reference balance sheet, minimum tax since 2025, standard calculation and tracking of reduction reserves.
Taxation and VAT
A reliable tax return starts with reconciled accounts and supporting documentation. Here is how to organise the preparation with your fiduciary, through to monitoring the...
Taxation and VAT
Incorrect price, return of goods, duplicate invoice: organise the correction, accounting reconciliation and refund without deleting the original invoice.
Taxation and VAT
Services between businesses: determine the customer, the place of taxation and the person liable for VAT before selecting the reverse-charge wording.
Taxation and VAT
Prepare a dividend distribution: decision, beneficiaries, tax date, withholding tax, formalities and reconciliation of payments.
Taxation and VAT
Document intra-group financing: purpose, agreement, terms, interest calculation, transfer pricing and review of deductibility.
Taxation and VAT
Prepare a clear and consistent invoice: client identity, transaction, VAT, numbering and supporting documents. A review method suited to Luxembourg businesses.
Taxation and VAT
Distinguish manager remuneration, dividends and reimbursements: roles, social security status, taxation, decisions and cash flow to review in Luxembourg.
Taxation and VAT
Understand the MBT: relevant activity, adjusted profit, allowance, municipal coefficient, advance payments and review of your tax file.
Taxation and VAT
Online sales in the EU: understand the OSS scope, the EUR 10,000 threshold and the data needed to track countries, rates, returns and returns.
Taxation and VAT
Selling goods to a professional in the EU: link the VAT number, transport, invoice and returns. Prepare an evidence file that can be used.
Taxation and VAT
Track tax losses by year: supporting documents, use, carryforward period, distinction between IRC and ICC, and review before a restructuring.
Taxation and VAT
Prepare an application for a tax residence certificate for your company: purpose, period, recipient, supporting documents and use of the document.
Taxation and VAT
Prepare your transfer pricing: intra-group flows, actual functions, contracts, method, evidence of services and invoice reconciliation.
Taxation and VAT
Prepare a response to a VAT audit: request received, deadlines, documents, reconciliations, FAIA export and follow-up with your adviser.
Taxation and VAT
A business invoice is not enough to deduct all VAT. Distinguish allocation, activities entitling to deduction, shared expenses and adjustments.
Taxation and VAT
Understanding the VAT exemption scheme in Luxembourg: the 50,000-euro threshold, monitoring overruns, purchases without deduction and cross-border obligations to prepare ...
Taxation and VAT
The VAT rate depends on the transaction, its location and the applicable regime. Systematically applying a Luxembourg rate because your business is in Luxembourg can lead...
Taxation and VAT
Before your first transactions, prepare your VAT file: business activity, customers, suppliers, countries, initial return and monitoring schedule in Luxembourg.
Taxation and VAT
The regime notified by the AED determines the returns to prepare. Monitoring must link sales, purchases, cross-border transactions, filing and payment.
Establishment and domiciliation
Prepare a registered office transfer in Luxembourg: decision, new address, register, authorisation, mail and contracts, with a coordination table.
Establishment and domiciliation
Before a real estate purchase, ownership method, financing, use and taxation must be aligned. A stated return without costs or assumptions does not provide a basis for de...
Establishment and domiciliation
A successful setup relies on genuine activity, appropriate resources and consistent financing. A registered address alone is not enough to organise operations.
Payroll and social administration
Build a business expense procedure: supporting documents, purpose, advances, approval, reimbursement, payroll and VAT control.
Payroll and social administration
A vehicle available for private use may constitute a taxable benefit. The calculation requires the vehicle's characteristics, relevant dates and the terms of availability...
Payroll and social administration
Manage cross-border teleworking: tax days, social security activity, countries concerned, A1 application and information to share with payroll.
Payroll and social administration
Organise the monitoring of sick leave: notification, certificate, extension, payroll, declarations and change in coverage by the CNS.
Payroll and social administration
Prepare for your first hire in Luxembourg: position, contract, employer registration, CCSS entry declaration and organisation of the first payroll.
Payroll and social administration
Before a fixed-term employment contract, check the temporary need, the reason, the term, renewals and supporting documents. A preparation method suited to Luxembourg.
Payroll and social administration
Work during school holidays and student fixed-term contracts do not fall under the same scheme. Payroll preparation begins with this distinction.
Payroll and social administration
Prepare a consistent open-ended employment contract: position, working hours, remuneration, any probationary period, mandatory information and consistency with the actual...
Payroll and social administration
Maintain a reliable leave balance: entitlements, part-time work, requests, absences, carry-overs and balance checks before payroll or departure.
Payroll and social administration
Organise payroll variables: collection, supporting documents, validation, payslip review, CCSS and RTS filings, corrections and confidentiality.
Payroll and social administration
Self-employed in several countries: describe your activities, residence and places of work to prepare the determination of social security affiliation.
Payroll and social administration
Understand self-employed CCSS contributions: professional income, provisional basis, adjustment and regularisation to anticipate in cash flow.
Payroll and social administration
The applicable minimum wage depends in particular on age, qualification and the period. Indexation and any collective agreement rules must also be taken into account.
Structures and shareholdings
The SE is a European structuring tool intended for certain transactions between existing companies. Choosing it requires examining the incorporation requirements, governa...
Structures and shareholdings
Fund acronyms alone do not describe how they operate. To prepare a project, start with the investors, assets, liquidity and allocation of responsibilities.
Structures and shareholdings
The exemption of certain participation income depends on conditions that vary according to the flow. Dividends received, capital gains, distributions and net wealth tax m...
Structures and shareholdings
The reserved alternative investment fund falls under a specialised framework. The absence of direct supervision as a product does not mean an absence of rules or regulate...
Structures and shareholdings
SOPARFI is used to describe a financial holding company subject to ordinary law. Before setting up a holding company, its purpose, governance, flows and obligations must ...
Structures and shareholdings
The family wealth management company is subject to a specialised wealth management framework. It should not be presented as a universal vehicle for every activity or inve...
