4 avril 2019. For the Procedures For theAppointment Large Scale Testing. En revanche, il nâest pas compétent pour les particuliers qui ne sont pas des dirigeants dâentreprise. Un nouveau guichet de régularisation fiscale pour les entreprises. Copyright © 2018 Avoconseil | Réalisation : www.atelier-asap.com, Département créations, transmissions, restructurations, droit des sociétés. Les entreprises et leurs dirigeants qui régularisent spontanément leur situation fiscale bénéficient de pénalités réduites. Préalablement à la transmission de votre dossier, nous établissons les simulations pour déterminer les conséquences financières de cette régularisation. Personnes concernées Les personnes physiques ainsi que les personnes morales , résidentes ou non résidentes, peuvent effectuer une déclaration rectificative de leurs impôts. En revanche, il n’est pas compétent pour les particuliers qui ne sont pas des dirigeants d’entreprise. Un nouveau guichet de régularisation fiscale pour les entreprises. Neuf mois après la création du guichet de régularisation pour les entreprises, seuls 17 dossiers sont en cours de traitement. The corrective tax return must be submitted on plain paper to the tax office concerned. Taxpayers who are currently under investigation or audit by the tax authorities, or who are facing criminal prosecution for tax-related issues, are not allowed to file an amended return. LâOffice Djiboutien pour la Propriété Industrielle et Commerciale(ODPIC) : assure lâimmatriculation des entreprises au Registre du Commerce et des Sociétés. Tous les montages susceptibles de relever des majorations de 80% (activités occultes, abus de droit) ; un écrit expliquant les raisons de la demande, tous les justificatifs permettant de s’assurer de l’exactitude des déclarations rectificatives. Vous pourrez à tout moment utiliser le lien de désabonnement intégré en bas de la newsletter.Pour en savoir plus sur notre politique de gestion des données personnelles. Le STDR a fermé ses portes le 31 décembre 2017, après avoir connu un succès considérable. The additional tax charge for failure to submit a tax return or late tax returns will not be applied. Appuyez-vous sur nos conseils et outils pour améliorer votre activité ! A défaut, nous vous aiguillerons vers le service compétent. certificates - Import, Autonomous tariff suspensions - zero rated imports, International road transport (TIR) - transit of goods between EU and non-EU countries, 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, 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, Outward processing - Export and processing of goods with a view to their re-import, Health certificate for the export of animal feed, Phytosanitary certificates for the export or re-export of plants, plant products and wood, Control of exports of sensitive and strategic goods (OCEIT - formerly the Licensing Office), Technical assistance related to dual-use items, Intangible transfer of technology related to dual-use items, Definition of goods of a strictly civilian nature, Export of goods of a strictly civilian nature, Import of goods of a strictly civilian nature, Transit of goods of a strictly civilian nature, Technical assistance relating to torture goods, Technical assistance relating to defence-related products, Intangible transfer of technology relating to defence-related products, Sanctions and restrictive measures - Afghanistan, Belarus â Sanctions and restrictive measure, Democratic Republic of the Congo â Sanctions and restrictive measures, Iran â Sanctions and restrictive measures, Iraq â Sanctions and restrictive measures, Democratic People's Republic of Korea â Sanctions and restrictive measures, Lebanon â Sanctions and restrictive measures, Libya - Sanctions and restrictive measures, Myanmar/Burma - Sanctions and restrictive measures, Central African Republic â Sanctions and restrictive measures, Federation of Russia â Sanctions and restrictive measures, Somalia â Sanctions and restrictive measures, South Sudan â Sanctions and restrictive measures, Sudan â Sanctions and restrictive measures, Syria â Sanctions and restrictive measures, Terrorist groups â Sanctions and restrictive measures, Ukraine â Sanctions and restrictive measures, United States of America â Sanctions and restrictive measures, Yemen â Sanctions and restrictive measures, Zimbabwe â Sanctions and restrictive measures, Venezuela - Sanctions and restrictive measures, Transport of passengers, mail and/or freight by air - Operating licence, Registration/deletion from the Luxembourg shipping register, Requirements for the master and the crew members on a ship, Permit for occupation of the public waterway system, Permit for use of the public waterway system, Authorisation for priority use of docking sites, Registration and technical certificates for inland waterway navigation, Accreditation as an IT service provider for Electronic Consignment Notes (e-CMR), Short-time work during the economic recovery period (application and statement), Short-time working for the months of April to June 2020 - summary statement, Short-time working due to cyclical economic problems, Short-time working due to structural economic problems, Short-time working in the event of force majeure, Short-time working due to economic dependence, Early retirement due to corporate restructuring, Identifying and preventing underperformance, Compulsory dissolution/liquidation of a company, Voluntary dissolution/liquidation of a company, Dealing with a bankrupt business as a creditor, 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, 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 through the nurturing of young forest stands, Reinforcing forest ecosystems by horse or cable logging, Improvement and development of forest structure, planning and infrastructure â forestry facilities, Improving and developing forest structure, planning and infrastructure â aid for legal costs, Aid for preservation of the forest ecosystem by means of protection works â procedures to monitor big-game pressure, Aid for popularisation, informational and promotional activities, Organisation of training and professional development courses, Reinforcing the forest ecosystem through initial selective clearing, Maintenance and improvement of the ecosystemic benefits provided by forests for the preservation of tree habitats, Maintaining and improving the ecosystemic benefits provided by forests for the conservation of pockets of old growth, Maintaining and improving the ecosystemic benefits provided by forests â specifically protecting rare and endangered plant and animal species in the forest environment, Maintenance and improvement of the ecosystemic benefits provided by forests â freely evolving forests, Improving and development forestry structure, planning and infrastructures â basic management plan, Improving the conservation status of oak copses by coppicing, Restoring and maintaining structured forest edges, Restoring and improving the favourable conservation status of special forest micro-stands, Restoration and improvement of the favourable conservation status of rare and remarkable forest phytosociological associations, Maintaining and improving the ecosystemic benefits provided by forests â restoration of riparian zones along forest waterways, Application for a subsidy for individuals carrying out cultural projects, Application for a subsidy for associations carrying out cultural projects, Travel grant for creatives and professionals in the culture sector, Travel grant for associations in the cultural sector, Applying for a grant to support artistic creation, training and retraining, Grant for publishers of cultural periodicals, Grant following the publication of an original work of literature, Legal deposit of a publication with the Luxembourg National Library, Requesting an ISBN, ISMN or ISSN from a national agency, Avis du 15 avril 2011 concernant les versions 64bit de Microsoft Office, Mandatory reporting of infectious diseases, Mandatory notification of adverse effects of medicinal products (pharmacovigilance). self-employed activities (liberal professions); providing enough elements to establish the origin of said assets. Guichet-entreprises.fr est le guichet unique français de la création dâentreprise, membre du réseau Eugo créé par la Commission européenne. Registration for VAT and social security, Social security registration requirements for self-employed persons, Registration for social security of the assisting spouse or partner, Construction, transformation and demolition works, Amendment of a general development plan (PAG), Limited amendment request for a special development plan (PAP), Application for a special development plan (PAP), Exemption for night work on construction sites, Works carried out beside a wooded area, watercourse or protected area, Setting up a business in an economic activity area, Prior notice for temporary or mobile work sites, Classified establishments (commodo/incommodo), Permits linked to classified establishments, Operating permit for classified establishments ('commodo/incommodo'), Greenhouse gas emission permits for fixed installations, Dangerous substances - Prevention of major-accident hazards (Seveso), Risk assessments for certain classified establishments, Permits relating to industrial emissions (IED), Application for accreditation to carry out energy audits, Accreditation to calculate the energy performance of buildings and issue energy performance certificates for buildings, Energy performance certificate for non-residential buildings (Energiepass), Trans-European energy infrastructure projects, LENOZ sustainability certificate training, Remuneration for the production of energy from renewable energy sources, Production of electricity from renewable energy sources, Waste electrical and electronic equipment - WEEE, Operating permit for a waste treatment facility, Operating permit for a hazardous, non-hazardous or inert waste landfill, Operating permit for a waste incineration or co-incineration plant, Registration for the collection and transportation of waste, Waste collection and transportation permit, Notification for the national and international transfer of waste, Permit to recover and transport halogenated hydrocarbons (CFCs, HCFCs, HFCs and halons), Authorisation for the use of substances of concern, Decontamination and disposal of used PCBs or equipment containing PCBs, Authorisation to acquire, hold or use radioactive sources or X-ray devices, Authorisation for the transport of radioactive substances, Investment aid for the protection of the environment, EMAS label (Environment Management and Audit Scheme), Quality label SuperDrecksKÃ«scht fir Betriber, Specific aid for in-store retail businesses, Recovery and solidarity fund for businesses, Investment aid aimed at stimulating business investments in the COVID-19 period, Reinforcement of export and international development aid measures (ODL), State guarantee scheme for new bank loans for a maximum duration of 6 years, The SNCI puts in place "special anti-crisis financing", Repayable financial aid to compensate for temporary financial difficulties caused by the COVID-19 crisis, Aid in favour of research and development projects connected with combating Covid-19, Investment aid for producing goods relevant to combating Covid-19, Fit 4 Resilience Strategic Innovation Program, Investment aid for companies which redirect their production to make protective masks or produce hydroalcoholic gel, Financing tools by the SNCI (SociÃ©tÃ© nationale de CrÃ©dit et d'Investissement), Sources and types of bank and non-bank financing, Defining a businessâ financial requirements and the most suitable banking solutions (illustration with a balance sheet), Guarantees requested by financial institutions, Tangible guarantees involving movable or immovable assets, Financing intangible and capital assets (taking over a business, purchasing business assets, patents or licences, etc. Le 14 mars 2019, le ministre de lâAction et des Comptes publics a présenté la mise en place dâun guichet de régularisation fiscale pour les entreprises. Vous souhaitez continuer à vous développer ? Taxpayers who have submitted a corrective tax return are subject to the full payment of the amount indicated on the revised tax assessment increased by:. Quelles sont les modifications à signaler au Guichet d'entreprises ? Il s’agit de : Dans tous les autres cas, il est toujours possible de faire une demande de régularisation spontanée, mais celle-ci devra être faite au service dont le contribuable dépend. La loi pour un Etat au service dune société de confiance (Loi ESSOC 2018-727 du 10-8-2018) a prévu la mise en place dune nouvelle relation de confiance entre les entreprises volontaires et ladministration fiscale, visant à permettre la validation de certaines opérations indépendamment de tout contrôle fiscal. Dans quelles situations ce guichet est-il compétent ? À noter : pour lâheure, ce dispositif de régularisation nâest pas limité dans le temps. Un nouveau guichet de régularisation, placé sous lâégide de la DGE, est en place depuis février 2019. Lors de la demande il doit être remis au service un dossier complet, c’est-à-dire qui comprend : Quel est l’intérêt de faire une demande de régularisation spontanée ? Le Gouvernement vient de préciser « que le guichet pourrait ainsi être opérationnel au cours du dernier trimestre de 2018, par une instruction du Ministre de lâAction et des comptes publics. On en parle très peu, mais depuis le début de lâannée, câest dorénavant la TVA du pays de lâacheteur qui sâapplique sur la vente dâune prestation de service par voie électronique. À lâimage du « service de traitement des déclarations rectificatives » (STDR) qui avait été créé pour les particuliers détenant des avoirs à lâétranger non déclarés, le gouvernement vient dâannoncer lâouverture dâun nouveau service de régularisation, à destination cette fois des entreprises et de leurs dirigeants. Le site Guichet Entreprise est particulièrement adapté aux micros entrepreneurs leur permettant dâaccomplir les formalités de création, modification, régularisation ou cessation dâactivité. The purpose of the regime is to provide taxpayers with the opportunity to pay taxes on their unreported income or other assets without facing the sanctions provided for under the Luxembourg tax code. 5 avril 2019. Nous pourrons vous indiquer si votre situation fait partie des cas de régularisation prévus par la circulaire. Natural and legal persons, resident or not, can submit a corrective tax return. À quoi penser ? Votre adresse de messagerie sera uniquement utilisée afin de vous envoyer des lettres d’informations du cabinet Avoconseil. Enfin, nous défendons vos intérêts devant l’administration pour que les majorations ne soient pas exagérées. À lâimage du « service de traitement des déclarations rectificatives » (STDR) qui â¦ These are namely: Taxpayers who have submitted a corrective tax return are subject to the full payment of the amount indicated on the revised tax assessment increased by: Payment must be made within 1 month from the date of receipt of the revised tax assessment. Administration de lâenregistrement, des domaines et de la TVA, Administration de l'enregistrement, des domaines et de la TVA, SCAT - Service de coopÃ©ration administrative TVA, Bureau des successions et taxe d'abonnement, Staying and/or working in Luxembourg as an EU citizen, Conditions of residence for self-employed third-country workers, Conditions of residence for investors from third countries, Application for an opinion on an investment project in the context of an application for an investor residence permit - Ministry of Finance component, Staying in Luxembourg for more than 3 months as a third-country national and family member of an EU citizen or Luxembourg national, Recognition of a level of education, a diploma or a professional qualification, Recognition of equivalence of diplomas (baccalaurÃ©at/Matura type), Recognition of the level of education (elementary and secondary education) without achieving a final diploma, Recognition of the level of education, the equivalency of diplomas and equivalency of professional qualifications, Approval of foreign higher education diplomas, Registration of higher education diplomas in the register of certificates, Applying for accreditation of prior experiential learning (VAE), Applying for accreditation of prior experiential learning â Bachelor's degree, Master's degree or advanced technician's certificate, Applying for accreditation of prior experiential learning (VAE) â CCP, DAP, DT, DES and master craftsman's certificate, Applying for accreditation of prior experiential learning â Continuous vocational training certificates â LLLC, Assistance for the creation/takeover of a business, Commercial activity and provision of services: House of Entrepreneurship â One-Stop Shop, Craft activities: 'Contact Entreprise' at the Chamber of Skilled Trades and Crafts, Commercial and craft activities in the north of Luxembourg: Guichet Unique PME, Research / Development and Innovation (RDI): Luxinnovation, Transfer of business assets and liabilities, 2. Mon entreprise évolue. Full payment of the tax. Comme indiqué précédemment, la demande doit être spontanée, c’est-à-dire qu’il n’est plus possible de la faire dès lors que le contribuable a reçu un avis de vérification de comptabilité. Après la loi pour un Etat au service dâune société de confiance (Loi ESSOC) et la loi de lutte contre la fraude, le Ministre de lâaction et des comptes publics vient dâannoncer la création du guichet de régularisation fiscale, à destination des entreprises, dans le même esprit que la cellule de régularisation qui avait été mise en place pour les comptes étrangers non déclarés. Avec le Guichet des Professionnels de Paris vous pouvez : Accéder aux différentes démarches administratives en ligne de la ville de Paris; Remplir votre demande en plusieurs fois en enregistrant des brouillons; Retouver l'historique de vos demandes dans votre espace personnel Approval of continuing education courses in the healthcare sector for training organisations or persons having taken such a course, Legal deposit of audio or video documents with the NationalÂ AudiovisualÂ Centre, Temporary subsidies for the promotion of online journalism, Financial aid for publishers in the context of the COVID-19 pandemic, 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, Financial aid for the purchase of an electric or hybrid vehicle, Businesses established in the United Kingdom, Path to Administration des contributions directes (ACD), More information on Bureau d'imposition 3, Path to Service de la criminalitÃ© financiÃ¨re, More information on Service de la criminalitÃ© financiÃ¨re, Path to Administration de l'enregistrement, des domaines et de la TVA, More information on Administration de l'enregistrement, des domaines et de la TVA, (+352) 247-80690 (Bureau XI) ou (+352) 247-80800 (standard), More information on Bureau d'imposition XI, Path to SCAT - Service de coopÃ©ration administrative TVA, More information on SCAT - Service de coopÃ©ration administrative TVA, More information on Bureau des successions et taxe d'abonnement, Registration Duties, Estates and VAT Authority, Site de l'Administration des contributions directes (ACD), Site de l'Administration de lâenregistrement, des domaines et de la TVA (AED). Merci de consulter le lien ci-dessous pour vous adresser au service compÃ©tent. Les entreprises disposent dâun nouveau guichet de régularisation fiscale. Taxpayers have until 31 December 2017 at the latest to regularise their tax position. (Loi gÃ©nÃ©rale des impÃ´ts du 22 mai 1931), concernant le budget des recettes et des dÃ©penses de l'Ãtat pour l'exercice 2016, Administration des contributions directes (ACD). ), Subordinated loan for the financing of intangible and capital assets, Turning to banks to finance investment projects (creation, improvement or development of a business activity), Medium or long-term loan to finance movable or immovable assets, Bullet loan (repayment of the loan in a single payment at maturity), Syndicated loan to finance large-scale projects, Turning to banks to finance standard investment projects (material, equipment or vehicle fleet), Capital lease to finance a standard investment project, Operating lease to finance a standard investment project, Medium-term loan to finance a standard investment project, Roll-over credit to finance a standard investment project, Turning to banks to finance growth (stock or receivables), Financial aid - employment/recruitment/training, Employment aid and programmes within the framework of recruitment, Aid for the creation of a work-integration job for a long-term unemployed person, Support for the re-employment of older unemployed people, Requesting tax relief for hiring an unemployed person, Deducting relocation expenses for highly skilled workers recruited or posted from abroad, Supplementary allowance for adult apprenticeships, Financial aid for continuing vocational training programmes, Financial aid for in-company continuing vocational training, Subsidies for Luxembourg language courses, Continuing vocational training during short-time work, Research, development and innovation aid scheme, General terms and conditions applicable to all financial aid for research, development and innovation, Financial aid for research and development projects (R&D), Aid for process and organisational innovation, Financial aid for young innovative enterprises, Investment aid for research infrastructures, Aid for a first-time participation in a trade fair, Aid schemes granted to remedy the damages caused by natural disasters, Financial aid for tourism infrastructures, Export aid to cover promotion and exhibition costs, General terms for State aid for environmental aid schemes, Aid scheme within the context of the ETS (scheme for greenhouse gas emission allowance trading), Aid scheme within the context of the greenhouse gas emission allowance trading scheme post-2012, Regional aid â Differdange and Dudelange, General terms and conditions for regional aid, Take advantage of the Fit 4 Digital Packages, Aid for the improvement of customer services - Fit 4 Service, Activities in the interest of national tourism, Applying for a subsidy for a tourism project, Subsidy application for the maintenance of walking trails, Annual subsidy application for tourist information offices, Subsidy application for the purchase of special equipment, Development of the national tourism infrastructure, Subsidy application for economic interest groups, Aid to natural persons for the purpose of developing the national tourism infrastructure, Aid to communes and non-profit organisations to develop the national tourism infrastructure, Restart Tourism â Support to non-profit associations promoting tourism, Aid to associations managing a tourism infrastructure â Participation in remuneration costs (full-time equivalent calculation), Declarations with the Social Security Administration, Registering with the Social Security as an employer, Registering with an occupational health service, Registration for social security of a resident employee, Registration for social security of a non-resident employee, Making a declaration of start of employment to the social security, Payment of social contributions for employees, Incapacity for work and medical certificates, Declaring and managing periods of incapacity for work, Continuation of pay for an employee on sick leave, Reporting an accident at work / a commuting accident, Medical check-up for third-country nationals, Request for an increase in the legal daily and/or weekly working time in the health sector, in the nursing and care sector and for staff working in care facilities for minors placed in custodial care, Staying and/or working in Luxembourg for more than 90 days as an EU citizen, Loss, theft or damage to the registration certificate or the permanent residence permit for EU nationals, Loss, theft or damage to the residence permit for family members of a EU citizen, or of the permanent residence permit for family members of an EU citizen, Staying in Luxembourg for less than 90 days as a third-country national and family member of an EU citizen or Luxembourg national, Staying and/or working in Luxembourg for less than 90 days as an EU citizen, Permanent residence permit for EU citizens, Requesting a permanent residence permit as a non-EU national and family member of an EU national, Living and working in Luxembourg for third-country nationals and their family members, Staying for less than 90 days for third-country nationals, Conditions of work for third-country nationals during a stay of less than 90 days in Luxembourg, Work for beneficiaries of a postponement of deportation or suspension of deportation for medical reasons, Hiring a seasonal worker from a third country for less than 3 months, Conditions of residence for third-country salaried workers in Luxembourg, Carrying out an ancillary activity as a third-country national family member of a third-country national, Carrying out a salaried activity on an ancillary basis as a holder of a residence permit for private reasons, Conditions of residence for young au pairs from third countries, Work permit exemption for third-country nationals who are the spouse, partner or child of an EU citizen cross-border worker, Loss, theft or damage to the residence permit of a third-country national, Work for applicants for international protection, Conditions of residence in Luxembourg for private reasons for third-country nationals, Staying in Luxembourg as a third-country national seasonal worker, Salaried work for third-country highly qualified workers (EU Blue Card), Working in Luxembourg as a third-country national and cross-border worker, Conditions of residence for third-country volunteer workers, Conditions of residence for third-country researchers in Luxembourg, Conditions of residence for third-country national trainees, Conditions for residence in Luxembourg for students from third countries, Completing part of your studies in Luxembourg as a third-country student with a residence permit issued in another Member State of the European Union, Doing part of your research in Luxembourg as a third-country researcher with a residence permit issued in another Member State of the European Union, Staying in Luxembourg to find a job or start a business after the research work, Staying in Luxembourg to find a job or start a business after completing your studies, Employment contracts / Collective agreements, Student work contract during school holidays, Fixed-term employment contract for pupils/students, Introduction of a one-off premium for the promotion of apprenticeship in the field of vocational training in the context of COVID-19, Register of ordinary and extraordinary leave, Leave for personal reasons (special leave), Family hospice leave for nursing a dying or seriously ill person, Applying for leave as a member of the national representation of pupils' parents, Political leave for elected communal representatives, Leave on the grounds of non-professional activities, Special leave for volunteer firefighters in the Grand Ducal Fire and Rescue Corps (CGDIS), Protection of privacy and electronic data, Informing employees and third parties about surveillance in the workplace, Social minimum wage and indexation of salaries, Annual adjustments carried out by the employer, Organisation of staff delegate elections (as of 1 February 2019), Declaring the holding of social elections, Communication of the candidates and the results of the social elections, Establishment of the staff delegation (as of 1 February 2019), Rights and responsibilities of the staff delegation and its members, Roles of the health and safety representative and equal opportunities officer, Residence of workers posted by businesses established in the EU, Residence of workers posted by businesses established outside the EU, Staying and working in Luxembourg as a transferred worker, Staying longer than 90 days in Luxembourg as a third-country national temporary intra-corporate transferee (ICT), Termination of the employment contract during the trial period, Dismissal with immediate effect for serious misconduct, Notice of dismissal for reasons not directly related to the employee's person, Transmission of salary statements at the end of the employment relationship, Purchase or lease of fixed assets - Fiscal implications, Tax burden associated with the type of financing, Equity financing - Taxation of contributions, Financing through loan capital - Interest deductibility, Taxation of profits generated by sole proprietorships and partnerships, 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, Taxation of profits made by capital companies, Calculating the operating result of a capital company, Calculating the taxable result of a capital company, Taxation of income generated by e-commerce, Taxation of profits distributed by the business, Taxation of interest payments to lenders - Withholding tax, Declaration of withholding tax on directors' fees, Applying for the social minimum wage tax credit, eTVA â Registration and access to the system, Recapitulative statements for goods and services, Registering with and accessing the eCDF system, VAT on electronic services - Registration with the Luxembourg Mini One Stop Shop, VAT on electronic services - Declaration via the mini One Stop Shop Luxembourg, VAT on electronic services - Deregistration/Exclusion from the mini One Stop Shop Luxembourg, Expansion / Change of the legal form of the company, Division / Partial contribution of assets â Tax deferral of capital gains, Subsidiary or branch office - Fiscal implications, Changing the legal form of the company - Tax impact, Considering the tax impact of keeping or integrating companies in the acquiring company, Tax burden associated with transferring a business, Transfer âof a sole proprietorship or partnership - Tax impact, Transfer of shares of a capital company - Fiscal impact, Tax burden associated with the termination of activity, 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, Misleading advertising / Comparative advertising, Putting up a business sign or banner on the facade of a business, Amicable resolution of disputes between companies and consumers, Application to join the list of qualified out-of-court resolution entities, Regulated/prohibited commercial practices, Sale to consumers - guarantee of conformity, Sale of tobacco, alcohol, mineral oils - excise stamp (VCA), Classification of accommodation establishments, Establishments selling alcoholic beverages - Alcohol licence, Establishments selling alcoholic beverages - Sub-management, Managing a drinking establishment (cafe, tearoom or other), Booking an appointment online with the Customs and Excise Agency, Anti-competitive agreements / Abuse of dominant position, Request for leniency following participation in a cartel, Registration of businesses in the food sector, Notification of withdrawal or recall (food and feed sector), Tendering for public procurement contracts, Convening a general meeting for public limited companies (SA), Shareholders' general meeting of a public limited company, 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, Approval of accounts on the platform for the electronic gathering of financial data (eCDF), 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, Filing of beneficial ownership details with the Register of Beneficial Owners, Payment deadlines / Late payment interest, Documentary credit - securing international trade transactions, Paying by domestic and international transfer, 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 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, European Account Preservation Order by a creditor on the bank accounts of a debtor based on a debt instrument, European Account Preservation Order by a creditor on the bank accounts of a debtor in the absence of a debt instrument, Actions that debtors can take to counter a European Account Preservation Order on their bank accounts, Claims in cross-border insolvency proceedings, 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, Protection of copyright and related rights, Licence authorising the reproduction of written works and still visual images, Obligation for professionals to cooperate in the fight against money laundering and the financing of terrorism, Provision of cross-border services in Luxembourg, Gathering information on foreign service providers, Providing occasional and temporary services in Luxembourg, Notification of occasional and temporary provision of services in Luxembourg (craft or industrial activities), Provision of cross-border services in the Greater Region, Circulation of goods subject to excise duty (tobacco, alcoholic beverages, 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), Economic Operator Registration and Identification (EORI) number, Tariff classification of goods (CN/TARIC code), Transfer of sealed radioactive sources between EU Member States, Common import, export and/or transit procedures, 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, Inward processing - Import and processing of goods with a view to re-export, Customs warehousing - Import and storage of goods for the purpose of re-export, EUR.1 / Form A / A.TR.
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