Approval of donations and bequests to an ASBL or foundation

Last update

Demande d'approbation de dons & legs pour une ASBL ou une fondation

Any bequest or donation to a non-profit association (ASBL) or a foundation, exceeding EUR 30,000 must be authorised by way of a decree issued by the Minister of Justice.

Who is concerned

Non-profit associations (ASBLs) and foundations which receive donations or bequests in excess of EUR 30,000 must apply for authorisation from the Minister of Justice.

How to proceed

Application for approval of donations or bequests

The application for approval of donations or bequests exceeding EUR 30,000 must be submitted to the Minister of Justice. This EUR 30,000 cap applies to payments made either in a single remittance or in several remittances.

N.B.: There is no need to apply for approval in the event of inter-vivos gifts made by bank transfer from a credit institution which is authorised to operate in an EU Member State or in the European Economic Area.

The application for approval of a donation or bequest may be made:

The procedure on MyGuichet.lu can be accessed with authentication using a LuxTrust product or an electronic identity card (eID).

N.B.: The ASBL or foundation may file a provisional application for approval as a precautionary measure. The authorisation takes effect on the day of acceptance by the Minister of Justice.

How to create a business eSpace on MyGuichet.lu

There are 2 possible scenarios:

  1. You are a new user of MyGuichet.lu. You must:
    • first register on MyGuichet.lu; and
    • then create a business eSpace.
  2. You already have a private eSpace on MyGuichet.lu. You can directly create a business eSpace without having to register again.

Further information as well as tutorials in relation with the business eSpace are available in our dedicated help page.

Supporting documents

Application for approval of a bequest

In the event of an application for approval of a gift in a will, the ASBL or foundation must attach:

Application for approval of a donation

In the event of an application for approval of a donation, the ASBL or foundation must attach:

  • a signed statement from the donor (deed of donation);
  • a copy of the bank transfer, clearly showing:
    • the donor’s identity;
    • the amount of the donation; and
  • acceptance of the donation by the beneficiary, on plain paper.

Online services and forms

Online services

Demande d'approbation de dons & legs pour une ASBL ou une fondation

Other language(s)

Who to contact

Ministry of Justice

  • Ministry of Justice

    Address:
    13, Rue Erasme, Centre administratif Pierre Werner L-1468 Luxembourg Luxembourg
    L-2934 Luxembourg
    Phone:
    (+352) 247 - 84537
    Email address:
    info@mj.public.lu
    Website:
    https://mj.gouvernement.lu/en.html

  • Ministry of Justice Arms and Security Service

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 84514
    Phone:
    (+352) 247 84523
    Phone:
    (+352) 247 84054
    Fax:
    (+352) 22 05 19
    Email address:
    armes@mj.etat.lu
    Website:
    https://mj.gouvernement.lu/fr/service-citoyens/gardiennage.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    Monday to Friday from 08.30 to 11.30 and from 14.30 to 16.00 (except at year-end and during the summer holidays)

  • Ministry of Justice Nationality Office

    Address:
    13, rue Erasme L-1468 Luxembourg
    L-2934 Luxembourg
    Phone:
    General questions and secretariat: (+352) 247-84 547
    Fax:
    (+352) 26 20 27 59
    Email address:
    Nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    Monday to Friday (except on public holidays) from 8.30 to 11.30 and 14.30 to 16.00 / Special opening hours during Christmas and the summer holidays.

  • Ministry of Justice Nationality Office - Naturalisation

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 88 525
    Fax:
    (+352) 26 20 27 59
    Email address:
    nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    The reception desk of the Nationality Office is open to the public from Monday to Friday from 8.30 to 11.30 and from 14.30 to 16.00 (except on public holidays).

  • Ministry of Justice Nationality Office - Certificates regarding Luxembourg nationality

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 84 532
    Fax:
    (+352) 26 20 27 59
    Email address:
    nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    The reception desk of the Nationality Office is open to the public from Monday to Friday from 8.30 to 11.30 and from 14.30 to 16.00 (except on public holidays).

  • Ministry of Justice Nationality Office - Reclamation procedure

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 88 523
    Fax:
    (+352) 26 20 27 59
    Email address:
    nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00

  • Ministry of Justice Nationality Office - Nationality by option

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 88 523
    Fax:
    (+352) 26 20 27 59
    Email address:
    nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    The reception desk of the Nationality Office is open to the public from Monday to Friday from 8.30 to 11.30 and from 14.30 to 16.00 (except on public holidays).

  • Ministry of Justice Nationality Office - General questions and secretariat

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 84 547
    Fax:
    (+352) 26 20 27 59
    Email address:
    nationalite@mj.public.lu
    Website:
    https://mj.gouvernement.lu/fr/dossiers/2020/nationalite-luxembourgeoise.html
    Closed ⋅ Opens Monday à 8h30
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8h30 à 11h30, 14h30 à 16h00
    Tuesday:
    8h30 à 11h30, 14h30 à 16h00
    Wednesday:
    8h30 à 11h30, 14h30 à 16h00
    Thursday:
    8h30 à 11h30, 14h30 à 16h00
    Friday:
    8h30 à 11h30, 14h30 à 16h00
    The reception desk of the Nationality Office is open to the public from Monday to Friday from 8.30 to 11.30 and from 14.30 to 16.00 (except on public holidays).

  • Ministry of Justice Office for Whistleblowers

    Address:
    13, rue Erasme L-1468 Luxembourg
    Phone:
    (+352) 247 88564
    Email address:
    francis.maquil@osig.lu
    Email address:
    info@osig.lu

2 of 9 bodies shown

Luxembourg Business Registers

  • Luxembourg Business Registers (LBR)

    Address:
    Luxembourg

  • Luxembourg Business Registers (LBR) Luxembourg Office

    Address:
    31, Avenue de la Gare L-1611 Luxembourg
    L-2961 Luxembourg
    Phone:
    (+352) 26 42 81
    Fax:
    (+352) 26 42 85 55
    Email address:
    helpdesk@lbr.lu
    Website:
    https://www.lbr.lu
    Closed ⋅ Opens Monday à 9h00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    9h00 à 12h00, 13h30 à 16h00
    Tuesday:
    9h00 à 12h00, 13h30 à 16h00
    Wednesday:
    9h00 à 12h00, 13h30 à 16h00
    Thursday:
    9h00 à 12h00, 13h30 à 16h00
    Friday:
    9h00 à 12h00, 13h30 à 16h00
    Monday-Friday from 9.00 to 12.00 and from 13.30 to 16.00 /Registration helpdesk only by appointment.

  • Luxembourg Business Registers (LBR) Diekirch Office

    Address:
    Bei der Aaler Kirch - Place Joseph Bech L-9211 Diekirch
    B.P. 20 / L-9201
    Phone:
    (+352) 26 42 81
    Fax:
    (+352) 26 42 85 55
    Email address:
    helpdesk@lbr.lu
    Website:
    https://lbr.lu
    Only on Monday by appointment.

2 of 3 bodies shown

Registration Duties, Estates and VAT Authority

2 of 16 bodies shown

Related procedures and links

Procedures

Tutorials

Links

Legal references

Loi modifiée du 21 avril 1928

sur les associations sans but lucratif et les établissements d'utilité publique

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