The glossary to understand and take action

Competition Authority

The Competition Authority ensures compliance with competition rules in Luxembourg within its area of competence. In particular, it investigates and sanctions anti-competitive practices.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

A commercial agreement between companies may raise a competition issue even if it appears useful to the participants. Discussions concerning prices, customers or markets require particular caution.

In your file

When to contact them and what to prepare

Before cooperating with competitors, specify its purpose and the information to be exchanged. Have sensitive clauses reviewed and organise meetings to avoid inappropriate exchanges. The fact that a practice is customary in a sector is not enough to make it lawful. An analysis must take account of the actual context.

A scenario to help you understand

Educational example

Several companies wish to coordinate a joint action: they have the framework reviewed and limit exchanges to the information necessary for the lawful project.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier les relations entre concurrents
  • Examiner les clauses et échanges sensibles
  • Documenter les règles internes

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Corporate secretarial servicesCorporate secretarial services organise the documents and formalities linked to the life of a company: decisions, registers and filings according to its regime.Acquisition auditA targeted review of a company before its acquisition, to understand its situation and the risks of the transaction.Transfer pricingTransfer pricing concerns the terms of transactions between related companies and their assessment under the arm's length principle.Working capital requirement (WCR)The working capital requirement (WCR) measures the financing absorbed by the operating cycle, notably inventory and receivables, less operating liabilities.Balance sheetThe balance sheet presents, at a given date, the company's assets and the resources or obligations financing them.

Put it into practice

Explore further with our guides

Practical guideTaking over a business: preparing the accounting and tax review

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.