27/02/2025

The Grand Ducal Regulation of 17 February 2025 on the notes that non-profit associations are required to include with their annual financial statements was published in the Official Journal on 26 February 2025. The purpose of this regulation is to describe the contents of the notes to the annual financial statements that must be filed by associations, according to their classification (small, medium-sized or large), in compliance with the legal provisions in force. The introduction of this regulation is part of a wider process aimed at improving transparency and financial responsibility within the non-profit sector.