Taxation for business
In the event of prolonged inactivity of assets held in an account or safe deposit box, banks must deposit these assets with the Consignment Office (Caisse de consignation).
Insurance companies must do the same for insurance contracts that have been escheated for a long time, i.e. when no beneficiary has made a claim on an insurance contract.
The consignment request must be submitted electronically to the Caisse de Consignation via MyGuichet.lu, from a business eSpace.
The applicant needs :
Find out more about the applicable deadlines and the online procedure in our explanatory information page.
A transitional period of 6 months concerning telework is set up for social security purposes. It starts on 1 July 2022 and ends on 31 December 2022.
The summer sales take place from Friday 24 June 2022 to Saturday 23 July 2022 inclusive.
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