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:
- The person submitting the application is a new user of MyGuichet.lu. They must:
- first register on MyGuichet.lu; and
- then create a business eSpace.
- The person submitting the application already has a private eSpace on MyGuichet.lu. They 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
- 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
-
Arms and Security Service
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Fax:
- (+352) 22 05 19
- Email address:
- armes@mj.etat.lu
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) -
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
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 - 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
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 - 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
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
-
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
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
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). -
Office for Whistleblowers
- Address:
- 13, rue Erasme L-1468 Luxembourg Luxembourg
- Phone:
- (+352) 247 88564
- Email address:
- francis.maquil@mj.etat.lu
- Email address:
- ods.info@mj.etat.lu
2 of 9 bodies shown
Luxembourg Business Registers
-
Luxembourg Business Registers
- Address:
- Luxembourg
-
Luxembourg Business Registers - Luxembourg Office
- Address:
-
14, rue Erasme
L-1468
Luxembourg-Kirchberg
Luxembourg
L-2961 Luxembourg
- Phone:
- (+352) 26 428-1
- Fax:
- (+352) 26 42 85 55
- Email address:
- helpdesk@lbr.lu
- Website:
- https://www.lbr.lu/
Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only -
Luxembourg Business Registers - Diekirch Office
- Address:
- Place Joseph Bech L-9211 Diekirch Luxembourg
- Phone:
- (+352) 26 428-1
- Fax:
- (+352) 26 42 85 55
- Email address:
- helpdesk@lbr.lu
- Website:
- https://www.lbr.lu/
Mondays, by appointment only
2 of 3 bodies shown
Registration Duties, Estates and VAT Authority
-
Registration Duties, Estates and VAT Authority
- Address:
- Luxembourg
-
Financial Crime Unit
- Address:
-
308, route d'Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80800
- Fax:
- (+352) 247 90400
- Email address:
- blanchiment@en.etat.lu
- Website:
- http://www.aed.public.lu/index.php
-
Tax Office 3
- Address:
-
308, route d'Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247-80624
- Fax:
- (+352) 247-90400
- Email address:
- info@aed.public.lu
-
Registration Duties, Estates and VAT Authority
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247-80800
- Fax:
- (+352) 247-90400
- Email address:
- info@aed.public.lu
-
Tax Office 11 (refund to taxable persons established abroad)
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Email address:
- lux.imp11@en.etat.lu
-
eTVA Helpdesk
- Address:
- Luxembourg
- Phone:
- (+352) 247 80500
- Email address:
- etva@en.etat.lu
- Website:
- http://www.aed.public.lu
-
Central Revenue Office
- Address:
-
5, rue du Plébiscite
L-2341
Luxembourg
Luxembourg
B.P. 1004 L-1010 Luxembourg
- Phone:
- (+352) 247 - 80753
- Fax:
- (+352) 247 - 90400
- Email address:
- lux.rc@en.etat.lu
- Website:
- http://www.aed.public.lu
From 08.00 to 12.00 and 14.00 to 16.00 -
Department for Administrative Cooperation on VAT - SCAT
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247-80726
- Email address:
- lux.scat@en.etat.lu
08.30 - 11.30 and 14.00 - 17.00 -
Subscription Tax Department (taxe d'abonnement)
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Website:
- https://pfi.public.lu/fr.html
-
VATMOSS Support Service
- Address:
-
14, avenue de la Gare
L-1610
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247-80726
- Email address:
- vatmoss@en.etat.lu
from Monday to Friday from 08.00 to 17.00 -
VAT Refund
- Address:
-
308, route d’Esch
L-1471
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Email address:
- vatrefund@en.etat.lu
-
Luxembourg Guichet Unique
- Address:
- 308, route d’Esch L-1471 Luxembourg Luxembourg
- Phone:
- (+352) 247 - 80800
- Email address:
- info.aed@en.etat.lu
- Website:
- https://pfi.public.lu/fr
From 08.30 to 12.00 and from 14.00 to 16.00 -
Registration, Inheritance, Mortgages
- Address:
- 308, route d’Esch L-1471 Luxembourg Luxembourg
-
VAT department
- Address:
- 308, route d’Esch L-1471 Luxembourg Luxembourg
-
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
-
Diekirch - Tax Office 2 (7) (Real estate sector)
- Address:
- Place Guillaume L-9237 Diekirch Luxembourg
- Email address:
- diek.imp2@en.etat.lu
-
CESOP Service
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
PO box 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80800
- Email address:
- aed.cesop@en.etat.lu
- Website:
- http://www.aed.public.lu
2 of 17 bodies shown
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Procedures
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Links
Legal references
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