Approval of donations and bequests to an ASBL or foundation
Last update
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:
- on plain paper; or
- online through MyGuichet.lu or the MyGuichet.lu mobile application (see 'Forms / Online services' below).
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:
- You are a new user of MyGuichet.lu. You must:
- first register on MyGuichet.lu; and
- then create a business eSpace.
- 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:
- a copy of the will;
- a copy of the affidavit of heirship (notarial deed); and
- a copy of the declaration of inheritance (déclaration de succession) along with proof of filing with the Registration Duties, Estates and VAT Authority (Administration de l'Enregistrement, des Domaines et de la TVA – AED).
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
Who to contact
Ministry of Justice
-
Ministry of Justice Arms and Security Service
- Address:
- 13, rue Erasme L-1468 Luxembourg
- Phone:
- (+352) 247 84 514
- Phone:
- (+352) 247 84 523
- Phone:
- (+352) 247 84 054
- Fax:
- (+352) 22 05 19
- Email address:
- armes@mj.etat.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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
- 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 Nationality Office
- Address:
-
13, rue Erasme
L-1468
Luxembourg
Luxembourg
L-2934 Luxembourg
- Fax:
- (+352) 26 20 27 59
- Email address:
- Nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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. -
Nationality Office - Certificates regarding Luxembourg nationality
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 84 532
- Fax:
- (+352) 26 20 27 59
- Email address:
- nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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). -
Nationality Office - General questions and secretariat
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 84 547
- Fax:
- (+352) 26 20 27 59
- Email address:
- nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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). -
Nationality Office - Nationality by option
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 88 523
- Fax:
- (+352) 26 20 27 59
- Email address:
- nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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). -
Nationality Office - Naturalisation
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 88 525
- Fax:
- (+352) 26 20 27 59
- Email address:
- nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
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). -
Nationality Office - Reclamation procedure
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 88 523
- Fax:
- (+352) 26 20 27 59
- Email address:
- nationalite@mj.public.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 11h30, 14h30 à 16h00
- 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
-
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) Diekirch Office
- Address:
-
Bei der Aaler Kirch - Place Joseph Bech
L-9211
Diekirch
Luxembourg
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. -
Luxembourg Business Registers (LBR)
- Address:
- Luxembourg
-
Luxembourg Business Registers (LBR) Luxembourg Office
- Address:
-
31, Avenue de la Gare
L-1611
Luxembourg
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
- Friday:
- 9h00 à 12h00, 13h30 à 16h00
- 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
Monday-Friday from 9.00 to 12.00 and from 13.30 to 16.00 /Registration helpdesk only by appointment.
2 of 3 bodies shown
Registration Duties, Estates and VAT Authority
-
Registration Duties, Estates and VAT Authority (AED) CESOP Service
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80 800
- Email address:
- aed.cesop@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) Central Revenue Office
- Address:
-
308, route d'Esch
L-1471
Luxembourg
Luxembourg
BP 1004, L-1010 Luxembourg
- Phone:
- (+352) 247 80 753
- Fax:
- (+352) 247 90 400
- Email address:
- lux.rc@en.etat.lu
- Website:
- https://pfi.public.lu
Closed ⋅ Opens Monday à 8h00
- Friday:
- 8h00 à 12h00, 14h00 à 16h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 12h00, 14h00 à 16h00
- Tuesday:
- 8h00 à 12h00, 14h00 à 16h00
- Wednesday:
- 8h00 à 12h00, 14h00 à 16h00
- Thursday:
- 8h00 à 12h00, 14h00 à 16h00
-
Registration Duties, Estates and VAT Authority (AED) Department for Administrative Cooperation
- Address:
-
1-3, avenue Guillaume
L-651
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80 726
- Email address:
- lux.scat@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) Diekirch - Tax Office 2 (7) (Real estate sector)
- Address:
-
Place Guillaume
L-9237
Diekirch
Luxembourg
B.P. 159, L-9202 Diekirch
- Email address:
- diek.imp2@en.etat.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 12h00, 14h00 à 16h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h30 à 12h00, 14h00 à 16h00
- Tuesday:
- 8h30 à 12h00, 14h00 à 16h00
- Wednesday:
- 8h30 à 12h00, 14h00 à 16h00
- Thursday:
- 8h30 à 12h00, 14h00 à 16h00
-
Registration Duties, Estates and VAT Authority (AED) Financial Crime Unit
- Address:
-
308, route d'Esch
L-1471
Luxembourg
Luxembourg
B.P. 31 L-2010 Luxembourg
- Phone:
- (+352) 247 80 800
- Fax:
- (+352) 247 90 400
- Email address:
- blanchiment@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) Luxembourg Guichet Unique
- Address:
- 308, route d’Esch L-1471 Luxembourg Luxembourg
- Phone:
- (+352) 247 80 800
- Email address:
- info.aed@en.etat.lu
Closed ⋅ Opens tomorrow à
- Friday:
- 8h30 à 12h00, 14h00 à 16h00
- Saturday:
- à
- Sunday:
- Closed
- Monday:
- 8h30 à 12h00, 14h00 à 16h00
- Tuesday:
- 8h30 à 12h00, 14h00 à 16h00
- Wednesday:
- 8h30 à 12h00, 14h00 à 16h00
- Thursday:
- 8h30 à 12h00, 14h00 à 16h00
-
Registration Duties, Estates and VAT Authority (AED)
- Address:
- Luxembourg
-
Registration Duties, Estates and VAT Authority (AED) Registration Duties, Estates and VAT Authority (AED)
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80 800
- Fax:
- (+352) 247 90 400
- Email address:
- info@aed.public.lu
- Website:
- https://pfi.public.lu
-
Registration Duties, Estates and VAT Authority (AED) Revenue, Registration, Inheritance, Mortgages
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
-
Registration Duties, Estates and VAT Authority (AED) Subscription Tax Department
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 1004, L-1010 Luxembourg
- Phone:
- (+352) 247 80 978
- Email address:
- Lux.TABO@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) Tax Office 11 (refund to taxable persons established abroad)
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 1004, L-1010 Luxembourg
- Phone:
-
(+352) 247 80 690
Office 11
- Phone:
-
(+352) 247 80 800
Switchboard
- Email address:
- lux.imp11@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) Tax Office 12
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Email address:
- lux.imp12@en.etat.lu
Closed ⋅ Opens Monday à 8h30
- Friday:
- 8h30 à 12h00, 14h00 à 16h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h30 à 12h00, 14h00 à 16h00
- Tuesday:
- 8h30 à 12h00, 14h00 à 16h00
- Wednesday:
- 8h30 à 12h00, 14h00 à 16h00
- Thursday:
- 8h30 à 12h00, 14h00 à 16h00
-
Registration Duties, Estates and VAT Authority (AED) Tax Office 3
- Address:
-
308, route d'Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80 624
- Fax:
- (+352) 247 90 400
- Email address:
- info@aed.public.lu
-
Registration Duties, Estates and VAT Authority (AED) VAT Refund
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 1004, L-1010 Luxembourg
- Phone:
-
(+352) 247 80 700
Switchboard
- Email address:
- vatrefund@en.etat.lu
-
Registration Duties, Estates and VAT Authority (AED) VAT departments
- Address:
- 308, route d'Esch L-1471 Luxembourg Luxembourg
-
Registration Duties, Estates and VAT Authority (AED) eTVA Helpdesk
- Address:
- Luxembourg
- Phone:
- (+352) 247 80 500
- Email address:
- etva@en.etat.lu
- Website:
- https://pfi.public.lu
2 of 16 bodies shown
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