Go to main navigation
Go to content
Menu
main
Main navigation menu
Français
Deutsch
English
Search
Key words
Search
Citizens
Business
Starting up & Development
1. Business project
Defining a business project
Business plan
Legal form
Conditions of access to a profession
Financing a business project
Civil liability of the managing director
Criminal liability of managing directors
Entry and stay
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
Diplomas / Qualifications
Recognition of a level of education, a diploma or a professional qualification
Recognition of the level of education (elementary and secondary education) without achieving a final diploma
Recognition of equivalence of diplomas (baccalauréat/Matura type)
Recognition of the equivalency of professional qualifications
Application for recognition of professional qualifications obtained abroad (access to a regulated profession at a higher education level)
Application for academic recognition of foreign higher education diplomas
Approval of a foreign higher education law degree
Master Craftsman's certificate
Applying for accreditation of prior experiential learning (VAE)
Applying for accreditation of prior experiential learning (VAE) – CCP, DAP, DT, DFESG and master craftsman's certificate
Applying for accreditation of prior experiential learning – Bachelor's degree, Master's degree or advanced technician's certificate
Applying for accreditation of prior experiential learning – Continuous vocational training certificates – LLLC
Assistance for the creation/takeover of a business
Business operations and services: House of Entrepreneurship
Business mentoring
Craft activities: 'Contact Entreprise' at the Chamber of Skilled Trades and Crafts
Notary
Commercial and craft activities in the north of Luxembourg: Guichet Unique PME
Research / Development and Innovation (RDI): Luxinnovation
Business restructuring
Change in legal form
Cross-border merger of businesses
Mergers and takeovers of companies
Divisions
Transfer of business assets and liabilities
Domiciliation of companies
Domiciliation of companies
2. Access to a profession / business permit
Business permits / professional integrity
Extract from the criminal record of a legal person
Extract from the criminal record of a natural person
Applying for a business permit
Professional integrity
EC certificate of experience - professional experience gained abroad
Business permit application under the new chance scheme
Skilled craft activities
List A craft trades
List B craft trades
List C craft trades
Commercial activities
Manager of a continuing professional training establishment
Hotel status
Operator of drinking and catering establishments
Commercial activities and services
Property manager / commonhold association
Operator of an accommodation establishment
International road passenger transport
National road passenger transport
National carriage of goods by road with vehicles of under 3.5 tonnes
National carriage of goods by road with vehicles of over 3.5 tonnes
International carriage of goods by road with vehicles between 2.5 and 3.5 tonnes
International carriage of goods by road with vehicles of over 3.5 tonnes
Real estate finder
Property developer
Nightclub operator
Real estate agent
Food trade
Trading in high-value movable assets
Sale of vehicles
Temporary work employment agent
Tour operator and provider of linked travel arrangements
Rental operator of shared workspaces or offices with ancillary services
Liberal professions requiring a business permit
Accountant
Architect
Chartered accountant
Consulting engineer in the construction sector
Interior architect
Landscape architect
Patent attorney
Surveyor
Town and country planner
Liberal professions subject to other permits
Audit professions
General and specialist medical practitioners
General and specialist dental practitioners
Veterinary surgeons
Pharmacists
Other healthcare professions
Regulated healthcare professions
Psychotherapists
Social and educational professions
Social and educational professions
Activities subject to specific registration and/or authorisation
Private security and surveillance activities - special accreditation
Transport of goods by road - Community licence
Transport of passengers by road - Community licence
Application for a taxi operator licence
Taxi driver licence
Chèque-Service Accueil (CSA) service provider – education and care service
Education and care service for children – accreditation
Education and care service staff
Accreditation and recognition of childminders under the childcare service voucher (CSA) scheme
Childcare Service Voucher service providers (CSA) – mini-crèches
Mini-crèches – Accreditation
Staff of a mini-crèche
Licence to provide a media service from Luxembourg
Technical assessment and inspection tasks - accreditation
Private research institutions - accreditation
The credit intermediary concept
Accreditation to engage in activities to support the employment of workers with a disability and workers awaiting external redeployment
Declaring tattoo studios and establishments providing public tanning appliances
List of regulated professions
Professions related to the European professional card (list 1)
Professions without automatic recognition of diplomas (list 2)
Professions with automatic recognition of diplomas (list 3)
3. Legal form (company or self-employed)
Sole proprietorships (self-employed persons) and partnerships
Comparative table - Partnerships / Sole proprietorships (self-employed persons)
Sole proprietorship (self-employed persons)
Limited partnership (SCS)
Special limited partnership (SCSp)
Partnership (SENC)
Private limited liability company (SARL)
Capital companies
Comparative table - Capital companies
European company (SE)
European companies - Involvement of workers
Cooperative company (SCOP)
Civil company (Société civile)
Public Limited Company (SA)
Private limited liability company (SARL)
Simplified limited liability company (SARL-S)
Partnership limited by shares (SCA)
Societal impact company (SIS)
Simplified shareholder company (SAS)
European Cooperative Society
Business groups and associations
Temporary partnership
Franchising
Economic interest group
European economic interest group (EEIG)
Agricultural associations
Foundations and non-profit associations (ASBL)
Foundations
Amending a foundation's articles of association
Recognition of a non-profit association's status as a public interest organisation
Setting up a foundation
Amending the articles of association of a non-profit organisation (ASBL) recognised as a public interest organisation
Approval of donations and bequests to an ASBL or foundation
Public-sector establishment
Public sector establishment
4. Business creation/registration with the Trade and Companies Register
Creation of a sole proprietorship (self-employed person, sole trader)
Registering with the Trade and Companies Register as a natural person
Availability of the company name
Business registration and filings with the RCS
Formation of a Luxembourgish company
Availability of the company name
Constitutional documents and articles of association
Blocking the share capital
Registration and modification of the articles of association
Notary
Subsidiary / Branch office
Starting up a Luxembourg subsidiary or branch office
5. Registration for VAT and social security
Social security
Social security registration requirements for self-employed persons
Registration of employers
Registration for social security of the assisting spouse or partner
VAT / Taxes
Registration for income tax
Registration for VAT
Urban planning & Environment
Construction / Development
Construction, transformation and demolition works
Building permit
Amendment of a general development plan (PAG)
Limited amendment request for a special development plan (PAP)
Application for a special development plan (PAP)
Geothermal drilling permits
Exemption for night work on construction sites
Works carried out next to roads
Road-building permit - state roads
Road-building permit – railroads
National Road Works Register
Works carried out beside a wooded area, watercourse or protected area
Deforestation/clearing permits
Water permit
'Nature protection' permit
Shopping centres and superstores
Setting up a business in an economic activity area
Temporary work sites
Prior notice for temporary or mobile work sites
Accessibility
Accessibility measures
Application for financial aid for accessibility work or reasonable accommodation
Requesting a reasonable accommodation
Ensuring compliance with accessibility requirements in public spaces
Issuing a certificate of conformity
Classified establishments (commodo/incommodo)
Permits linked to classified establishments
Operating permit for classified establishments ('commodo/incommodo')
Greenhouse gas emission permits for fixed installations
Specific requirements
Dangerous substances - Prevention of major-accident hazards (Seveso)
Risk assessments for certain classified establishments
Environmental impact
Environmental assessment
Environmental impact assessment (EIA)
Permits relating to industrial emissions (IED)
Water
Certification of a business eSpace for organisations wishing to receive water analysis reports drawn up by the Water Management Authority
Energy
Energy
Obligation to carry out energy audits
Application for accreditation to carry out energy audits
Application for accreditation to issue energy performance certificates for buildings
Energy performance certificate for non-residential buildings (Energiepass)
Trans-European energy infrastructure projects
LENOZ certificate
LENOZ sustainability certificate training
Remuneration for the production of energy from renewable energy sources
Production of electricity from renewable energy sources
Waste / Dangerous substances
Recycling and recovery of waste
Extended responsibility of producers of packaging and packaged products
Extended responsibility of producers of electrical and electronic equipment
Extended responsibility of producers of batteries and accumulators
Extended responsibility of producers of filters for tobacco products
Waste treatment facilities
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
Collection, transport and trade of waste
Registration for the collection and transportation of waste
Waste collection and transportation permit
Waste trading or brokering permit
Notification for the national and international shipment of waste
REACH & CLP
The REACH Regulation - a global overview
The CLP regulation - a global overview
Registering a chemical substance (REACH)
Pre-registering a chemical substance (REACH)
Prior request for information from ECHA
Authorisation for the use of substances of concern
Dangerous substances
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
Financial aid - Environment
Incentives and financial support
Investment aid for the protection of the environment
Financial aid to improve the natural environment
Responsible companies
Social responsibility
Corporate Social Responsibility
Corporate cultural sponsorship
Eco-labels
The European Ecolabel
EcoLabel Luxembourg
EMAS label (Environment Management and Audit Scheme)
Quality label SuperDrecksKëscht fir Betriber
EU Ecolabel for tourist establishments
Eco-friendly logos
How to obtain the 'Green Events' or 'Mir engagéieren eis' logo
How to obtain the 'Green Business Events' logo
Financing & Support measures
Financing
Financing a business - general overview
Financing tools by the SNCI (Société nationale de Crédit et d'Investissement)
Sources and types of bank and non-bank financing
Defining a business’ financial requirements and the most suitable banking solutions (illustration with a balance sheet)
Crowdfunding
Mezzanine financing
Guarantees requested by financial institutions
Tangible guarantees involving movable or immovable assets
Personal guarantees by right in personam
Moral guarantees
Financing intangible and capital assets (taking over a business, purchasing business assets, patents or licences, etc.)
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)
Bridging loan to finance a cash deficit
Syndicated loan to finance large-scale projects
Property leasing
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)
Cash credit to finance growth
Fixed advance to finance growth
Invoice advances to finance growth
Discount credit to finance growth
Factoring to finance growth
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
Re-employment support
Requesting tax relief for hiring an unemployed person
Financial support to promote apprenticeships
State aid for disabled workers
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
Aid for R&D and Innovation projects
General terms and conditions applicable to all financial aid for research, development and innovation
Aid for technical feasibility studies
Financial aid for research and development projects (R&D)
Aid for process and organisational innovation
Financial aid for SME innovation
Financial aid for young innovative enterprises
Investment aid for research infrastructures
Financial aid for innovation clusters
Application for payment of state aid to businesses
SME aid schemes
General aid measures for SMEs
General terms and conditions
Investment aid
Aid for consultancy services for SMEs
Aid for a first-time participation in a trade fair
Aid for young businesses
Aid schemes granted to remedy the damages caused by natural disasters
Aid for miscellaneous investments
Financial aid for tourism infrastructures
Aid for campsite operators
Aid for tourist infrastructures
Aid for hotel businesses
Export aid to cover promotion and exhibition costs
Export aid to cover promotion and exhibition costs
Application for payment of state aid to businesses
Temporary environmental impact aid scheme
SME Packages
SME Packages - Sustainability
Starter Kit RSE
SME Packages - Service
SME Packages - Digital
Environmental protection aid schemes
Investment aid for the protection of the environment
General terms for State aid for environmental aid schemes
Investment aid for the protection of the environment
Remuneration for the production of energy from renewable energy sources
Production of electricity from renewable energy sources
Application for payment of state aid to businesses
Call for projects - photovoltaics
Investment aid for the construction and operation of solar photovoltaic power plants following a call for projects
Zero-emission vehicles
Financial aid for the purchase of zero-emission vehicles
ETS aid scheme
Aid scheme within the context of the ETS (greenhouse gas emissions trading system)
Aid scheme within the context of the greenhouse gas emission allowance trading scheme for the period 2021-2030
Regional aid scheme
Regional aid – Dudelange, Bettembourg, Wiltz, Winseler et Kiischpelt
General terms and conditions for regional aid
Financial aid for regional investments
Application for payment of state aid to businesses
Fit 4 aid schemes
Fit 4 Start
Aid for starting up - Fit 4 Start
Fit 4 Digital
Fit 4 Digital programme
Fit 4 Innovation
Fit 4 Innovation programme
Fit 4 Sustainability
Fit 4 Sustainability programme
Financial aid - tourism
Aid for the development of the national tourism infrastructure
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
Subsidies for congress tourism
Agricultural enterprises
Start-up aid for the development of micro-businesses with regard to the production of agricultural products
Aid - Charging infrastructure for electric vehicles
Financial aid scheme to support investment in electric-vehicle charging infrastructure – General terms and conditions
Financial aid for investment in charging infrastructure further to a call for projects
Aid for SMEs for investment in charging infrastructure
Increase in energy prices
Aid scheme for businesses severely affected by the rise in energy prices
Application for financial compensation for agricultural or industrial/commercial diesel fuel purchased between 1 and 15 August 2022
Aid scheme for medium energy-consuming (minimum 2%) companies set up following the tripartite agreement of 28 September 2022
Temporary aid to limit the vehicle charging price on publicly accessible electric charging stations
First-time business start-ups
Support for first-time business start-ups
Health & Safety / Social Security
Declarations with the Social Security Administration
Registering with the Social Security as an employer
Registration of employers
Registering with an occupational health service
Registering with the Social Security
Registration for social security of a resident employee
Registration for social security of a non-resident employee
Social security registration requirements for self-employed persons
Registration for social security of the assisting spouse or partner
Voluntary health insurance
Making a declaration of start of employment to the social security
Payment of social contributions for employees
Illness / Accident
Incapacity for work
Incapacity for work and medical certificates
Declaring and managing periods of incapacity for work
Continuation of pay for an employee on sick leave
Work-related accidents or illnesses
Reporting an accident at work / a commuting accident
Declaring an occupational illness
Redeployment of employees
Redeployment of employees
Medical check
Medical check
Pre-employment medical examination
Hazardous jobs
Personnel / Staff representatives
Appointing and training safety officers
Safety and health of workers
Prevention
Young salaried workers in hazardous jobs
Requesting a dosimeter
Inventory of hazardous jobs
Applying for radon measurement in the workplace
Human Resources
Recruitment
Searching for a candidate
Identifying recruitment needs
Declaration of a vacant position
Priority for re-employment
State aid for disabled workers
Selecting a candidate
Employment formalities
The employee's tax card
Hiring an EU national
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
Staying and/or working in Luxembourg as an EU citizen
Staying in Luxembourg for more than 3 months as a third-country national and family member of an EU citizen or Luxembourg national
Permanent residence permit for EU citizens
Requesting a permanent residence permit as a non-EU national and family member of an EU national
Staying in Luxembourg for more than 3 months as a third-country national and family member of an EU citizen or Luxembourg national
Hiring a non-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
Luxembourg Entry Visa
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
Being employed or self-employed 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
Requesting a permanent residence permit as a non-EU national and family member of an EU national
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
Staying in Luxembourg for more than 3 months as a third-country national and family member of an EU citizen or Luxembourg national
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
Medical check-up for third-country nationals
Registering as an employer
Registration of employers
Employment contracts / Collective agreements
Employment contracts
Permanent employment contract (CDI)
Fixed-term employment contracts
Seasonal employment contract
Temporary agency work
Part-time employment contract
Employment reintegration contract
Professionalisation internship
Amending an employment contract
Contracts for young people
Exceptional financial aid for training institutions
Student work contract during school holidays
Signing an internship agreement with a pupil or a student
Apprenticeship contracts
Employment initiation contract (CIE)
Apprenticeship training providers
Concluding a fixed-term employment contract as a pupil or student
Collective agreements
Negotiating a collective agreement
Implementing a collective agreement
Leave
Managing leave
Register of ordinary and extraordinary leave
Annual leave
Annual paid leave
Leave on personal grounds
Pregnancy and maternity leave
Special leave for personal reasons
Leave for the adoption of a child
Leave for family reasons in the event of a child's illness
Family hospice leave for nursing a terminally ill person
Protection scheme for pregnant or breastfeeding women
Parental leave for the birth or adoption of a child
Paternity leave
Leave for reasons of force majeure
Carers' leave
Training leave
Training leave for staff representatives
Unpaid leave for training purposes
Individual training leave
Linguistic leave
Leave for carrying out a mandate
Applying for political leave for elected communal representatives
Social mandate leave
Applying for leave as a member of the national representation of pupils' parents
Leave on the grounds of non-professional activities
Sporting leave
Special leave for volunteer firefighters in the Grand Ducal Fire and Rescue Corps (CGDIS)
Development cooperation leave
Leave for youth workers
Applying for cultural leave
Job search leave
Job search leave
Surveillance measures
Protection of privacy and electronic data
Processing personal data
Informing employees and third parties about surveillance in the workplace
The Data Protection Officer
Working hours and place of work
Managing working time
Coronavirus / COVID-19
Organising working time
Overtime
Sunday work
Night work
Working on public holidays
Setting up a time savings account
Teleworking
Teleworking
Temporary layoff
Weather-related layoff
Involuntary and temporary layoff
Employee remuneration
Determining and paying salaries
Social minimum wage and indexation of salaries
Assignment and attachment of earnings
Attachment of earnings
Making a salary deduction
Paying social contributions
Payment of social contributions for employees
Paying income tax on salaries
Withholding tax on salaries
Tax cards
Annual adjustments carried out by the employer
Filing salary and pension statements
Viewing employees' multiannual tax cards
STATEC survey
Structure of earnings survey
Continuous vocational training
Training plan
Training plan
Leave for continuing vocational training
Linguistic leave
Staff representation
Staff delegation
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
Movement of workers
Posting workers to Luxembourg
Declaration of posting of workers
Residence of workers posted by businesses established in the EU
Residence of workers posted by businesses established outside the EU
Posting workers to Luxembourg
Transfer to Luxembourg
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)
Movement of workers to Luxembourg
Conditions of residence for self-employed third-country workers
Staying and/or working in Luxembourg as an EU citizen
End of the working relationship
Dismissal/Termination
Termination of the employment contract during the trial period
Dismissal with notice
Dismissal with immediate effect for serious misconduct
Collective redundancies
Notice of dismissal for reasons not directly related to the employee's person
When the employer ceases business
Cessation of activity by a trader
Terminating the working relationship
Transmission of salary statements at the end of the employment relationship
Taxation
Tax basics
Principles
General principles of company taxation
Classification of taxes
Deadlines
Tax Calendar
Start-up / Takeover
Strategic choices
Legal form - Fiscal implications
Purchase or lease of fixed assets - Fiscal implications
Taxation on start-up / takeover
Registration fees
Tax burden associated with the type of financing
Equity financing - Taxation of contributions
Financing through loan capital - Interest deductibility
Leasing - Fiscal implications
Taxation of business profits / assets
Taxation of profits generated by sole proprietorships and partnerships
Personal income tax
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
Corporate income tax
Calculating the operating result of a capital company
Calculating the taxable result of a capital company
Miscellaneous taxes
Taxation of income generated by e-commerce
Communal business tax
Net wealth tax
Property tax
Road tax
Declaration for joint reporting of income from joint business enterprises and corporate income tax return
Taxation of profits distributed by the business
Distribution of dividends
Taxation of interest payments to lenders - Withholding tax
Country-by-country reporting
Country-by-country reporting
Taxation of salaries
Paying income tax on salaries
Withholding tax on salaries
Declaration of withholding tax on directors' fees
Tax cards
Annual adjustments carried out by the employer
Filing salary and pension statements
Viewing employees' multiannual tax cards
Tax credit - social minimum wage
Applying for the social minimum wage tax credit
Taxation of turnover: VAT
Understanding VAT
Value Added Tax (VAT)
VAT - Supply of services
VAT - Supply of goods
Registration / Declaration
Registration for VAT
eTVA – Registration and access to the system
Filing VAT returns
Recapitulative statements for goods and services
Registering with and accessing the eCDF system
Deduction/Refund of input VAT
Input VAT - Deduction
VAT Refunds - Intra-EU transactions
Application for a VAT refund of a new means of transport in the context of an intra-Community supply
Specific operations
VAT - Real estate
VAT group
VAT group
Development / Restructuring
Expansion / Change of the legal form of the company
Division / Partial contribution of assets – Tax deferral of capital gains
Subsidiary or branch office - Fiscal implications
Changing the legal form of the company - Tax impact
Acquisition of companies
Business takeover - Fiscal implications
Considering the tax impact of keeping or integrating companies in the acquiring company
Tax consolidation regime
The parent-subsidiary regime
Intra-group profit transfers
Foreign operations
Permanent establishment
Foreign tax credit method
Transfer / Cessation
Tax burden associated with transferring a business
Transfer of 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
Other taxes
Insurance tax
Declaring and paying tax on insurance premiums
Subscription tax (
taxe d'abonnement
)
Declaration
Cross-border arrangements
Reportable cross-border arrangements
Common Reporting Standard (Foreign Account Tax Compliance Act)
Submitting a NIL return "Foreign Account Tax Compliance Act" or "Common Reporting Standard"
Investment vehicles
Investment vehicles: declaration of real estate income
Escheatment of dormant accounts or unclaimed insurance policies
Escheatment of dormant accounts or unclaimed insurance policies
Platform operators
Registration of platform operators and reporting of information concerning reportable sellers
CESOP - Central Electronic System of Payment information
CESOP - Transmission of payment information by payment service providers in the context of the fight against VAT fraud
Retail trade
Pricing / Opening hours
Opening hours
Opening hours for retail stores
Pricing
Setting prices
Price display
Commercial practices
Advertising/Marketing
Misleading advertising / Comparative advertising
Putting up a business sign or banner on the facade of a business
Guides
Digital Marketing Guide
Amicable settlement of consumer disputes
The Mediator of consumption
Amicable settlement of disputes between professionals and consumers
Application to join the list of qualified out-of-court resolution bodies
Sales
Regulated/prohibited commercial practices
Door to door selling / doorstep selling
Sale to consumers - guarantee of conformity
Distance selling to consumers (B2C)
Sale of tobacco, alcohol, mineral oils - excise stamp (VCA)
Sales
Consumer credit agreements
The credit intermediary concept
Package holiday
Associated travel arrangements
Hotels, restaurants, cafés
Hotels
Traveller accommodation forms
Classification of accommodation establishments
Drinking establishments
Establishments selling alcoholic beverages - Alcohol licence
Establishments selling alcoholic beverages - Sub-management
Managing a drinking establishment (cafe, tearoom or other)
Setting up a smoking room
Booking an appointment online with the Customs and Excise Agency
Competition
Anti-competitive practices
Respecting free market competition
Anti-competitive agreements / Abuse of dominant position
Request for leniency following participation in a cartel
Alerting the Competition Authority
Protection for farmers and small business operators
Food safety
Safety of foodstuffs
Food safety - a global overview
Registration of businesses in the food sector
Notification of withdrawal or recall (food and feed sector)
Food supplements
Declaration of food supplements
Public procurement contracts
Public tenders
Finding public procurement contracts
Tendering for public procurement contracts
Invoicing
Manual completion of an electronic invoice or credit note as part of a public procurement or a concession contract
Submission of a compliant electronic invoice as part of a public procurement or a concession contract
Labels
Tourism Labels
Quality label "bed + bike"
Quality label "Wëllkomm"
"EureWelcome" quality label
Eco-labels
The European Ecolabel
EcoLabel Luxembourg
EMAS label (Environment Management and Audit Scheme)
Quality label SuperDrecksKëscht fir Betriber
EU Ecolabel for tourist establishments
Goods / Services
"Made in Luxembourg" label
Letzshop
Registering a business with Letzshop
Accounting & Legal obligations
Business management
Public Limited Company (SA)
Managing a public limited company (SA)
Convening a general meeting for public limited companies (SA)
Shareholders' general meeting of a public limited company
Overseeing a public limited company (SA)
Limited liability company (SARL)
Overseeing a limited liability company (SARL)
Shareholders' general meeting of an SARL or an SARL-S
Managing a limited liability company (SARL)
Trust
Filing the details of a fiduciary contract or trust
Trust
Accounting law
Bookkeeping
Preparing the approval of financial statements on the platform for the electronic gathering of financial data (eCDF)
The chart of accounts for businesses
Accounting obligations of businesses
Methods for preparation of annual accounts
Trade and Companies Register (RCS)
Lodging and Publication
Lodging coordinated articles of association with the RCS
Filing annual financial statements with the RCS
Registering with the Trade and Companies Register as a natural person
Registration and modification of the articles of association
Convening a general meeting for public limited companies (SA)
Publication and lodging of information with the RCS
Filing amendments and corrections with the RCS
Business registration and filings with the RCS
Companies' consolidated accounts
Register of Beneficial Owners
Filing of beneficial ownership details with the Register of Beneficial Owners
Invoicing / Payment
Cash inflow
Cash payments ≥ EUR 10.000
Invoice
Payment deadlines / Late payment interest
Payment methods
Documentary credit - securing international trade transactions
Paying invoices in cash
Paying by domestic and international transfer
Paying by direct debit
Paying by credit or payment card
Paying by cheque
Paying by bill of exchange
Using "MultiLine" to manage payments online
Optimising flows and expenses by using a network of accounts opened with the foreign subsidiaries of a bank
Surplus cash
Bank deposit
Investing surplus cash in a current account or a demand deposit account
Investing surplus cash in a savings account
Investing surplus cash in a term deposit
Cash optimisation
Investing surplus cash in structured products
Optimising surplus cash by setting up a cash management system
Financial and operating risks
Interest rate fluctuation
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
Counterparty risk
Documentary credit - securing international trade transactions
Covering the risks associated with meeting third-party commitments through bank guarantees
Insurance
Insuring persons involved in the business
Insuring property and expenses linked to business operation
Liability insurance covering the business activity
Disputes
Competition
Respecting free market competition
Anti-competitive agreements / Abuse of dominant position
Request for leniency following participation in a cartel
Debt collection
Recovering debts of over EUR 15,000
Recovering debts of EUR 15,000 or less
Recovering debts abroad
European Account Preservation Order by a creditor on the bank accounts of a debtor
Actions that debtors can take to counter a European Account Preservation Order on their bank accounts
Claims in cross-border insolvency proceedings
Dispute settlement
Protection against scam
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
Assignment and attachment of earnings
Attachment of earnings
Making a salary deduction
Intellectual property
Industrial property
Registered trademarks
Patents
Registering a drawing or design
Copyright and related rights
Protection of copyright and related rights
Licence authorising the reproduction of written works and still visual images
Representation
Elections of the Chamber of Commerce
Elections for the Chamber of Commerce
Fight against money laundering
Obligation for professionals to cooperate in the fight against money laundering and the financing of terrorism
Seized assets
Declaring to the Asset Management Office any monies, debts or virtual assets seized as part of criminal proceedings in Luxembourg or abroad
International Trade
Intra-EU trade and services
Provision of cross-border services in Luxembourg
Gathering information on foreign service providers
Occasional and temporary provision and notification of services in Luxembourg
Provision of cross-border services in the Greater Region
Freedom to provide services in France
Intra-EU trade
Movement of excise goods (tobacco, alcohol, 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)
Intrastat declarations
Import / Export / Transit
Essential Codes
Economic Operator Registration and Identification (EORI) number
Tariff classification of goods (CN/TARIC code)
Binding Tariff Information (BTI)
Choosing Incoterms
Transport of dangerous substances
Transfer of sealed radioactive sources between EU Member States
Transit of radioactive materials
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
Import
Transferring a weapon into Luxembourg
Inward processing - Import and processing of goods with a view to re-export
Luxembourg Import Declaration
Customs warehousing - Import and storage of goods for the purpose of re-export
EUR.1 / Form A / A.TR. certificates - Import
Autonomous tariff suspensions - zero rated imports
Transit
Eurovignette - road toll for trucks
Union transit / Common transit
International road transport (TIR) - transit of goods between EU and non-EU countries
Simplified procedures
Authorised economic operator (AEO)
ATA carnets – simplified and temporary admission/export procedures
Export
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
Transfer of firearms out of Luxembourg
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
Certificate of preferential origin
Outward processing - Export and processing of goods with a view to their re-import
EUR.1 Movement Certificate / Invoice declaration
Luxembourg Export Declaration
Health certificate for the export of animal feed
Phytosanitary certificates for the export or re-export of plants, plant products and wood
Cultural goods - export licence
Guides
Digital Marketing Guide
Control of exports of sensible and strategic goods (OCEIT - formerly the Licensing Office)
Dual-use items
Definition of dual-use items
Export of dual-use items
Import of dual-use items
Transit of dual-use items
Transfer of dual-use items
Brokering of dual-use goods
Technical assistance related to dual-use items
Intangible transfer of technology related to dual-use items
Internal Compliance Programme (ICP)
Goods of a strictly civilian nature
Definition of goods of a strictly civilian nature
Import of goods of a strictly civilian nature
Transit of goods of a strictly civilian nature
Application for authorisation for the export of vaccines against COVID-19
Torture goods
Definition of torture goods
Export of torture goods
Import of torture goods
Transit of torture goods
Brokering of torture goods
Technical assistance relating to torture goods
Defence-related products
Definition of defence-related products
Export of defence-related products
Import of defence-related products
Transit of defence-related products
Transfer of defence-related products
Brokering of defence-related products
Technical assistance relating to defence-related products
Intangible transfer of technology relating to defence-related products
Sanctions and restrictive measures
Definition of restrictive measures
Sanctions and restrictive measures - Afghanistan
Belarus – Sanctions and restrictive measure
Democratic Republic of the Congo – Sanctions and restrictive measures
Iran – Sanctions and restrictive measures
Iraq – Sanctions and restrictive measures
Democratic People's Republic of Korea – Sanctions and restrictive measures
Lebanon – Sanctions and restrictive measures
Libya - Sanctions and restrictive measures
Myanmar/Burma - Sanctions and restrictive measures
Central African Republic – Sanctions and restrictive measures
Federation of Russia – Sanctions and restrictive measures
Somalia – Sanctions and restrictive measures
South Sudan – Sanctions and restrictive measures
Sudan – Sanctions and restrictive measures
Syria – Sanctions and restrictive measures
Terrorist groups – Sanctions and restrictive measures
Ukraine – Sanctions and restrictive measures
United States of America – Sanctions and restrictive measures
Yemen – Sanctions and restrictive measures
Zimbabwe – Sanctions and restrictive measures
Venezuela - Sanctions and restrictive measures
OCEIT Newsletter
Newsletter of 27 February 2023 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
Newsletter of 30 January 2023 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014 on restrictive measures against Russia, published by the European Commission on 20 January 2023
Newsletter of 13 January 2023 with an update on the EU's control list of dual-use items
Newsletter of 23 December 2022 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014
Newsletter of the Office for Export, Import and Transit Controls (OCEIT) of 23 November 2022
Newsletter of 14 October 2022 with an update of the consolidated version of the questions related to the implementation of Council Regulations No 833/2014 and No 269/2014
Newsletter of 10 October 2022 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
Newsletter of 27 July 2022 with the new restrictive measures in view of Russia's actions destabilising the situation in Ukraine
Newsletter of 15 July 2022 with a European Commission document on sanctions against Russia
Newsletter of 13 April 2022 on restrictive measures in view of Russia's actions destabilising the situation in Ukraine
Newsletter of 18 March 2022 on the FAQ regarding the situation between the Russian Federation and Ukraine
Newsletter of 16 March 2022 on restrictive measures against the Russian Federation
Newsletter of 4 March 2022 on updates of the Common Military List of the European Union
Newsletter of 4 March 2022 on restrictive measures against Belarus
Newsletter of 1 March 2022 on restrictive measures against the Russian Federation
Newsletter of 7 January 2022 on the list of dual-use goods
Newsletter of 25 May 2023 with an update on the EU's control list of dual-use items
Newsletter of 27 June 2023 detailing new restrictive measures (11th package) in view of Russia's actions destabilising the situation in Ukraine
Newsletter of 26 July 2023 with restrictive measures in view of Iran's military support for Russia's war of aggression against Ukraine
Newsletter of 8 August 2023 on the restrictive measures put into place because of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine
Transport
Aviation sector
Transport of passengers, mail and/or freight by air - Operating licence
Maritime sector
Accreditation of a maritime company
Flying the Luxembourg flag
Registration/deletion from the Luxembourg shipping register
Requirements for the master and the crew members on a ship
Road sector
Accreditation as an IT service provider for Electronic Consignment Notes (e-CMR)
Inland waterway sector
Permit for occupation of the public waterway system
Permit for use of the public inland waterways
Identification of small craft
Authorisation for priority at locks
Authorisation for priority use of docking sites
Registration and technical certificates for inland waterway navigation
Public aid for inland waterway transport
Application for approval to transport dangerous goods on inland waterways
Screening of direct investments
Screening of foreign direct investments
Preservation & Termination of a business
Protecting employment
Short-time working and temporary layoffs
Application for short-time work in the event of force majeure due to floods
Weather-related layoff
Involuntary and temporary layoff
Short-time working due to cyclical economic difficulties
Short-time working due to structural economic difficulties
Short-time working in the event of force majeure
Short-time working due to economic dependence
Continuing vocational training during short-time work
Short-time working from 1 July 2021 (application and statement)
Job protection plan
Job protection plan
Recovery plan
Advantages of a job protection plan
Other alternatives to redundancies
Progressive early retirement
Early retirement due to corporate restructuring
Safeguarding business activity
Detection and prevention
Identifying and preventing underperformance
Economic recovery
Reacting to serious difficulties
Alternatives to bankruptcy
Scheme of composition with creditors
Suspension of payments
Controlled management
Redundancy plan and economic redundancy
Dismissal with notice
Collective redundancies
Cessation of activity
Departure of the business manager
Cessation of activity by a trader
The end of mandate of a company manager
Cessation of business activity
Dissolution and liquidation of a company
Compulsory dissolution/liquidation of a company
Voluntary dissolution/liquidation of a company
Administrative dissolution without liquidation of a commercial company
Bankruptcy
Dealing with a bankrupt business as a creditor
List of bankrupt businesses
Creditor claims in bankruptcy
Filing a bankruptcy petition
Bankrupt businesses
Filing for bankruptcy
Bankruptcy procedure
Procedures by sector of activity
Agriculture - Forestry - Viticulture
Agriculture
Agriculture: farm structure survey
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
Application for modification of the graphical reference parcel system (FLIK and LE/NPF)
Applying to create, activate, change or convert a FLIK reference item
Applying to create, change or delete a landscape feature (LE) or a non-productive area (NPF)
Start-up aid for the development of micro-businesses with regard to the production of agricultural products
Administration of veterinary antimicrobial medicines to farm animals
Organic farming: submitting inspection reports
Applying for ploughing
Organic farming: notification of activity
Management of AECM commitments
Forestry
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 by nurturing young forest stands
Financial aid to reinforce forest ecosystems by horse or cable logging
Financial support for the development of forest roads
Aid for reimbursement of legal costs
Aid to preserve forest ecosystems by installing systems to protect the trees from damage by game animals, including systems to monitor big-game pressure
Aid for popularisation, informational and promotional activities
Organisation of training and professional development courses
Aid to reinforce the forest ecosystem through initial selective clearing
Aid to preserve trees supporting a biotope system, and still-standing dead trees
Aid for conservation of pockets of old-growth forest
Aid to protect rare and threatened animal and plant species in the forest environment
Aid for freely evolving forests
Aid to produce a basic management plan and forest planning document
Aid to improve the state of conservation of oak copses by coppicing
Aid to restore and maintain structured forest edges
Aid to restore and improve the state of conservation of special forest micro-environments
Aid to restore and improve the state of conservation of rare and remarkable phytosociological associations in the forest environment
Aid to restore riparian zones in the forest environment
Subsidy for the provision of forestry ecosystem services
Aid to restore the forest ecosystem through initial afforestation of agricultural land
Aid to preserve fallen, dead trees
Notification of timber harvesting
Auditors / Experts
Application for accreditation to carry out energy audits
Application for accreditation to issue energy performance certificates for buildings
Technical assessment and inspection tasks - accreditation
Aviation
Airworthiness
Applying for an inspection
Registering and de-registering an aircraft
Issuing permits to fly
Application for document approval (airworthiness)
Application for approval and for change in the terms of Part-CAMO, Part-CAO, Part-145, Part-147 & Part-21G approval
Licence
Application to sit the theory exams to obtain a pilot or parachuting licence
Application to obtain or revalidate a powered ultralight aircraft (ULM) pilot licence or a parachuting licence
Applying to transfer a licence/medical certificate (EASA Part FCL/SFCL/BFCL)
Flight schools: approved training organisations (ATO) and declared training organisations (DTO)
Obtaining a cabin crew attestation for cabin crew involved in commercial operations
Flight tests with a view to obtaining/revalidating/renewing a pilot licence and class, type and instrument ratings
Additional qualifications (EASA Part-FCL / BFCL / SFCL)
Instructors and examiners (EASA Part FCL/BFL/SFCL)
Application for initial issue / revalidation / renewal of an aircraft maintenance licence (Part-66 AML)
Applying to validate or convert licences and ratings issued by an ICAO Contracting State that is not an EASA Member State
Air operations
Non-commercial operation of complex motor-powered aircraft
Application for a specific approval
Application for document approval (air operations)
Application to amend an AOC
Application for approval of nominated person
Balloon operations
Applying for specific approval to transport dangerous goods by air
Operation of sailplanes
Declaration of specialised operations (SPO)
Airspace, Aerodromes and ATM/ANS
Application to take off and land at a location other than an aerodrome
Aerial activities
Application for changes to certified aerodromes (EASA Certificate)
Certification of an aerodrome using instrument approach or departure procedures (EASA Certificate)
Parachute jumping in Luxembourg airspace
Certification of an air navigation service provider
Applying for an ATFM exemption
ATCO training organisation certification
Obtaining an air traffic controller licence
Obstacles to air navigation
Unmanned aircraft system
Registering as a UAS operator
Applying for an Operational Authorisation in the SPECIFIC category
Application for a cross-border operational authorisation in the SPECIFIC category
Background check
Background checks by the Grand Ducal Police
Care services
Registration of businesses in the food sector
Chèque-Service Accueil (CSA) service provider – education and care service
Education and care service for children – accreditation
Education and care service staff
Accreditation and recognition of childminders under the childcare service voucher (CSA) scheme
Childcare Service Voucher service providers (CSA) – mini-crèches
Mini-crèches – Accreditation
Staff of a mini-crèche
Construction
Prior notice for temporary or mobile work sites
Geothermal drilling permits
Exemption for night work on construction sites
Culture
All sectors
Application for a subsidy for individuals carrying out cultural projects
Application for a subsidy for associations carrying out cultural projects
Subsidy for museums
Travel grant for creatives and professionals in the culture sector
Travel grant for associations in the cultural sector
Grant to support artistic creation and the professional development of artists
Application for a subsidy for a commune carrying out cultural projects
Literature sector
Subsidy for translation costs
Grant for publishers of cultural periodicals
Travel grant for publishers
Grant following the publication of an original work of literature
Legal deposit of a publication with the National Library of Luxembourg
Requesting an ISBN, ISMN or ISSN from a national agency
Cultural heritage
Application for assessment of works located in an archaeological observation zone (preventive archaeology)
Definition of the archaeological observation zone with regard to preventive archaeology
Energy
Production of electricity from renewable energy sources
Application for accreditation to carry out energy audits
Application for accreditation to issue energy performance certificates for buildings
Accès experts
experts-habitation
Experts bâtiments d'habitation
Nouveautés
Spécimens
Notes et informations
Législation
FAQ
experts-fonctionnel
Experts bâtiments fonctionnels
Spécimens
Notes et informations
Législation
FAQ
Logiciel LuxEeB-F-tool
Modèles
Healthcare professions
Medical practitioners
General and specialist medical practitioners
General and specialist dental practitioners
Veterinary surgeons
Mandatory reporting of infectious diseases
Notification of adverse effects of medicinal products (pharmacovigilance)
Applying for an individualised support plan (PAI).
Declaration of provision of services by a foreign medical practitioner
Temporary authorisation to replace a medical practitioner established in Luxembourg
Temporary authorisation to participate in a medical training course
Other regulated healthcare professions
Pharmacists
Declaration of provision of services by a foreign pharmacist
Declaration of provision of services by a foreign health professional
Other healthcare professions
Other healthcare professions
Training
Approval of continuing education courses in the healthcare sector for training organisations
Coronavirus / COVID-19
Registration with the health reserve
Generating a CovidCheck Certificate on MyGuichet.lu following a negative rapid antigen test (COVID-19 rapid test declaration)
Hotels, restaurants, cafés
Accommodation establishments
Establishments selling alcoholic beverages - Alcohol licence
Traveller accommodation forms
Registration of businesses in the food sector
Setting up a smoking room
Drinking establishments
Establishments selling alcoholic beverages - Alcohol licence
Establishments selling alcoholic beverages - Sub-management
Managing a drinking establishment (cafe, tearoom or other)
Registration of businesses in the food sector
Setting up a smoking room
Support for cultural cafés and theatres with year-round cultural programming
Labels
Quality label "bed + bike"
Quality label "Wëllkomm"
EcoLabel Luxembourg
Justice
Judicial expert
Bringing an appeal before the administrative courts
Media
Legal deposit: depositing audio or video documents with the National Audiovisual Centre
Financial support for professional journalism
Licence to provide a media service from Luxembourg
Private research institutes
Private research institutions - accreditation
Private security services
Private security and surveillance activities - special accreditation
Rescue services
Accreditation as a rescue training organisation
Accreditation as a rescue association or organisation
Taxis
Application for a taxi operator licence
Taxi driver licence
Transport
By air
Transport of passengers, mail and/or freight by air - Operating licence
By sea
Accreditation of a maritime company
By road
Applying for a certificate of authenticity concerning the driving licence
Paying or contesting a fine when caught by a speed camera
Transport of goods by road - Community licence
Transport of passengers by road - Community licence
Exceptional transport
Applying for financial aid for the purchase of an electric or hybrid vehicle
Applying for a registration number
Inland waterway sector
Permit for use of the public inland waterways
Identification of small craft
Permit for occupation of the public waterway system
Authorisation for priority at locks
Authorisation for priority use of docking sites
Professional qualifications
Applying to take an administrative skills-assessment examination
Application for issuance of a logbook
Applying for a certificate of qualification, specific authorisation or a certificate for specific operations, or an administrative licence
Applying for a certificate of navigation time
Application for the issue of a single or combined service record book
Application for an operating permit
Undertakings for Collective Investment
Subscription tax (
taxe d'abonnement
)
Food safety
Safety of foodstuffs
Food safety - a global overview
Registration of businesses in the food sector
Notification of withdrawal or recall (food and feed sector)
Food supplements
Declaration of food supplements
Brexit
FAQ Brexit
Businesses established in Luxembourg
Employment of workforce
Protection of personal data
Businesses established in the United Kingdom
Employment of workforce
Protection of personal data
Social security
Registration for social security of a resident employee
Registration for social security of a non-resident employee
VAT
VAT - Supply of services
VAT - Supply of goods
Recapitulative statements for goods and services
VAT Refunds - Intra-EU transactions
Import and export of goods
Luxembourg Import Declaration
Economic Operator Registration and Identification (EORI) number
Export of dual-use items
Posting of employees
Declaration of posting of workers
Posting workers to Luxembourg
Protection of personal data
Processing personal data
MyGuichet.lu
More sections
Taxation
Need help?
Let’s simplify together
Homepage
Business
Taxation
Transfer / Cessation
Tax burden associated with the termination of activity
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
Page top
