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References and Further Reading

Official Luxembourg Sources​

  • Guichet.lu: https://guichet.public.lu
    Comprehensive business information portal detailing accounting requirements, PCN obligations, and administrative procedures.

  • Commission des Normes Comptables (CNC): https://cnc.lu
    Official PCN documentation, accounting standards, and interpretative guidance.

  • Registre de Commerce et des SociĂ©tĂ©s (RCS): https://www.rcsl.lu
    Company registration, annual account filing, and public company information.

  • Ordre des Experts-Comptables (OEC): https://www.oec.lu
    Professional organization for Luxembourg accountants; certification standards and career resources.

  • Administration des Contributions Directes (ACD): https://impotsdirects.public.lu
    Tax authority information covering VAT, corporate income tax, and filing obligations.

Educational Resources​

  • House of Training: https://www.houseoftraining.lu
    Professional training courses, including accounting and finance programs tailored to Luxembourg practice.

  • University of Luxembourg: https://www.uni.lu
    Degree programs, research, and publications in accounting and finance.

Additional Reading​

  • PrĂ©cis de droit comptable by Denis Colin (Legitech) – comprehensive Luxembourg accounting reference (French).
  • OpenStax Principles of Financial Accounting – freely available foundational text for universal accounting principles.

Key Regulations​

  • Commercial Code (Code de Commerce)
  • Plan Comptable NormalisĂ© 2020 (PCN 2020)
  • VAT Law (Loi sur la TVA)
  • Corporate Income Tax Law