This site is provided by:
Conseil National des Finances Publiques (CNFP)
Any person using the information, documents, products, software and/or services(hereinafter collectively referred to as the "Services") offered by this website shall be deemed to be aware of, and to have accepted, all the provisions of these general terms and conditions of use.
"Body" means the government authority, ministry, administration, or any other government organisation that is solely or jointly responsible for this website.
Obligations of the user
This website is accessible via the internet. The user declares that he/she is aware of the risks involved and that he/she accepts those risks. He/she must guard against the effects of computer piracy by adopting a suitable, secure computer configuration.
The Luxembourg State accepts no liability for any loss or damage which the user may suffer, directly or indirectly, in connection with browsing on this website or using the services which it offers, or from accessing any of the other internet websites to which it refers.
Use fo the website is free.
This site uses client-side cookies. These are small text files that are used to analyse users' browsing patterns and habits (frequency and duration of visits, pages viewed, etc.).
They are sent by the website and stored in a special folder on the user's computer. A cookie contains the name of the server that created it, an identifier in the form of a unique number and an expiry date. The unique identifier allows the website to 'remember' the user's computer whenever they visit the website. Session cookies are deleted from the user's computer when the session is closed. However, persistent cookies remain on the user's computer for one month after the end of the session.
The user can decide whether or not to allow the website to store cookies on their computer. They may change their browser settings at any time to prevent cookies from being accepted and stored. Additionally, from their browser, the user can delete any cookies that have already been stored on their computer (see the Cookies Policy).
Modifications to the website
The Luxembourg State reserves the right to develop, modify or suspend this website, without prior notice, for maintenance or updating purposes or for any other reason which may be deemed necessary.
In particular, the Luxembourg State may, at any time, withdraw, add to or clarify all or any part of the information and Services contained in or offered on this website. The Luxembourg State may not be held liable for any loss or damage whatsoever, whether direct or indirect, in connection with any such changes.
General limitations of liability
The Luxembourg State will use its best endeavours to ensure that the website is always available. However, it accepts no liability should the website become temporarily or wholly unavailable.
The Luxembourg State will use its best endeavours to ensure the security of the computer system.
The Luxembourg State will use its best endeavours to ensure that the website is always available.
The Luxembourg State will use its best endeavours to ensure the security of the computer system. However, it accepts no liability if the underlying computer system is 'hacked', or if the website becomes temporarily or wholly unavailable.
The Luxembourg State will use its best endeavours to ensure that the information published on the website and on social networks is accurate. However, it may not be held liable for any omissions in connection with the update of information or forms, errors in the use of the system, coding errors or inaccuracies, or gaps, errors or inaccuracies in the information provided. The aim is to disseminate accurate, up-to-date information emanating from a variety of sources, but the Luxembourg State is unable to avoid all risks of hardware error. None of the information published on this website should be considered as exhaustive or as a commitment from the State. Explanations in layman's terms and translations are provided solely for information purposes. Only legal texts published in the Mémorial (Official Journal of the Grand Duchy of Luxembourg) shall be deemed authoritative. The information appearing on this website is of a general nature. It is not tailored to personal or specific circumstances, and therefore cannot be regarded as constituting personal, professional or legal advice to the user. If the user needs personal or specific advice, they should always consult the competent departments within the different administrative bodies.
Links to related sites
The website expressly cannot accept liability for any consequences, whether direct or indirect, arising from:
- Incompatibility between the service offered and the equipment, applications, procedures or infrastructures of the user or of any third party;
- Any security breaches caused by the user or a third party, and more generally any security breaches not directly attributable to the website;
- Any errors and/or fraudulent acts committed by the user or a third party;
- Any unavailability or malfunction of electronic communication systems or networks.
Links and hyperlinks to related sites
For users' convenience, this website may contain links to other websites which they may find useful or interesting. The Luxembourg State, and more specifically the "Body", does not systematically monitor the content of those websites. Consequently, they may not be held liable for the content of those websites, and particularly for the legality or accuracy of such content.
Intellectual property (Copyright)
The website, all the elements contained therein (including the layout), and the information and services are protected by the relevant intellectual property and copyright laws.
Unless otherwise specified, the Luxembourg State grants no license or authorisation with regard to the intellectual property rights which it holds in respect of the website, the elements it contains, or the Services. Moreover, reproduction of the information or services, either in full or in part and in whatever form or by whatever means, is forbidden without the prior written consent of the "Body".
Unless otherwise specified, users are authorised to view, download and print the available documents and information, on the following conditions:
- The documents may only be used for personal purposes, for information and in a strictly private context;
- The documents and information may not be modified in any way whatsoever;
- The documents and information may not be disseminated outside or beyond the website.
The rights implicitly or expressly granted above constitute an authorisation to use the website; under no circumstances do they constitute a transfer or assignment of property rights or other rights in relation to the website.
Changes to the General Terms and Conditions of Use
These General Terms and Conditions of Use may be modified or supplemented at any time, without prior notice, to reflect changes made to the website or changes in the law, or for any other reason which may be considered necessary. It is the user's responsibility to familiarise themselves with the general terms and conditions of use the website, of which only the most up-to-date online version shall be deemed to be in force. It is possible that, in the interval between two visits to the website, the general terms and conditions of use may have changed, and thus it is the user's responsibility to read through those conditions before using the site once again.
Applicable law and courts of competent jurisdiction
All disputes concerning the use of this website and its Services shall be governed by Luxembourg law, and the courts of the Grand Duchy of Luxembourg shall have exclusive jurisdiction to hear and determine such disputes.
Personal data protection
The personal data communicated by the user are processed in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data.
The Luxembourg State collects no personal data other than the IP addresses contained in the server logs. These are collected for security reasons. User consent is not required before visiting this website.
The controller for these processing operations is the Body that is responsible for this website.
Users can file claims relating to the protection of their personal data through the various communication channels available, and directly to the controller who, in this case, is the Body responsible for this website. Users can also file claims with the Body's data protection officer at the following email address: email@example.com.
Users may also refer to the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.
Website contact form
The information about you collected through the website contact form needs to be processed by the Body concerned to deal with your request.
By filling in the form, you agree that your personal data may be processed as part of the processing of your request. Those data are retained by the administration in question for as long as needed to achieve the purpose of the processing operation(s).
As the retention period for personal data depends on the type of request, the Body will communicate the applicable retention period, or the criteria used to determine it, on request, on a case-by-case basis.
The recipient of your data is the Body responsible for processing your request. Please contact the Body you are filing your request/application with to find out who the recipients of the data in this form are.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify and, where applicable, request the erasure of any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the relevant Body using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.
Processing in connection with the management of the newsletter
The email address provided by the user when they sign up for the website newsletter will be shared with a subcontractor for the sole purpose of disseminating the newsletter. That subcontractor – Mailjet, based in Paris, France – is subject to the same legal obligations with regard to the protection of personal data. To prevent abuse of the system, the user must confirm their subscription by clicking on a link sent to the email address they provided.
The user may unsubscribe at any time using a link provided in each email, or by contacting the Body responsible for the website. The user's data will not be retained for longer than their subscription lasts.
The controller for these processing operations is the Body responsible for this website. In accordance with this Law, you have the right to access, modify or disagree to the processing of all your personal data. To make use of these rights, please contact us.
Any user who joined the CNFP community on social networks undertakes to exclude any form of discrimination based on race, color, religion, gender, sexual orientation, age, ethnic origin, disability, marital or employment status.
Abusive, racist, sexist or offensive comments do not belong on social networks. These will be removed and reported.
Comments posted on CNFP Twitter accounts will be answered from Monday to Friday from 08.00 to 18.00. The pages are not continuously monitored after working hours, during weekends and holidays.
The primarily language used by CNFP is French. Depending on the situation and on the target, information may be published in the other two national languages (German and Luxembourgish) and in English.
To the extent possible, the website team will provide answers to all the questions or comments in the user's language.