Responsible governance

In May 2026, the Luxembourg Institute of Governance (ILA) published a guide setting out ten principles of responsible governance for non-profit organisations, which you can access below.

It was drawn up by the ILA’s ‘Non-Profit Organisations’ working group; further information on this group can be found via the following link:
https://www.ila.lu/working-committees/72

NPO Guide 2026 (Pdf - 2.72 Mb)

The Luxembourg Ministry of Justice has produced a new official guide (2026) setting out best practice for non-profit organisations (ASBLs) and foundations in Luxembourg, which you can access below. It covers legal obligations (accounting, filings with the RCS/RBE), financial management (the role of the treasurer, traceability of funds), and transparency procedures to build trust amongst donors and partners. It includes summary tables on accounting thresholds and filing deadlines.

best practice guide (Pdf - 372 Kb)

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