This article details when accrual accounting or cash accounting applies in Luxembourg, for direct taxation and for VAT, including the EUR 100,000 accounting threshold and the EUR 500,000 option for taxation on receipts.

• Read article

In Luxembourg, the concept of a self-employed worker extends beyond traditional categories such as traders, craftsmen, or liberal professionals operating in their own name. It also mandatorily applies to certain company directors, notably: Managers of private limited liability companies (SARL) ...

• Read article

Luxembourg is often chosen when setting up a company. Its particular geography is not the only reason to consider when setting up a company in Luxembourg. Political and social stability under a parliamentary monarchy; High standard of living which places Luxembourg at fisrts in terms of ...

• Read article

The articles of incorporation of a Luxembourg SARL (limited liability company) must be signed before a public notary. A Luxembourg SARL (LLC) must have a minimum of one shareholder and a maximum of 40. They can be natural persons or moral personalities. Their liability is limited to the value ...

• Read article

The economic and social parameters in force in Luxembourg Current index rate (1 June 2026): 992.24 The index in effect until 31 March 2022 was 855.62 (index in effect since 1 october 2021). The index in effect until 1 January 2020 was 814.40 (index in effect since 1 August 2018). The ...

• Read article

Many Luxembourg companies welcome students or interns. Internship at a company allows the student to acquire a first working experience and develop his skills, which could be beneficial for his future job search. Employers also benefits from hiring interns since it allows them to face seasonal ...

• Read article