COMPLIANCE

LetzBuildFutures operates in accordance with Luxembourg law governing School projects

The applicable legal framework is the Law of 7 August 2023 on non-profit associations and foundations (Loi du 7 août 2023 relative aux associations sans but lucratif et aux fondations), which defines the legal nature, purpose, and obligations of non-profit entities in Luxembourg.

Domain Name and Website

Luxembourg law does NOT impose any obligation for a non-profit organisation to register its internet domain name or website with a public authority.
The ownership or use of a domain name is purely technical and contractual and is not subject to registration or declaration under association or tax law.

VAT and Tax Administration

Value Added Tax (VAT) in Luxembourg is governed by the Law of 12 February 1979 on VAT (Loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée).

• Non-profit status does not automatically create an obligation to register for VAT.

• VAT registration with the Administration de l’Enregistrement, des Domaines et de la TVA (AED) is required only if the organisation carries out taxable economic activities as defined by VAT law.

• Many non-profit, mission-based, or charitable activities fall outside the scope of VAT or are VAT-exempt.

• Where no taxable supplies are carried out, no VAT registration is required and no VAT is charged.

Non-profits are therefore NOT subject to VAT, and there is no general obligation to register with the tax administration solely due to non-profit activity.

ADDITIONALLY, NO VAT REGISTRATION OR ANY DAC7 IS NEEDED FOR EARNINGS UNDER 12,000 EVERY TAX YEAR

Business Permits

Under Luxembourg law, a non-profit association that pursues its statutory non-profit objectives does not require a commercial business permit solely because it operates online or maintains a website.

A commercial or professional authorisation d’établissement — the permit required for commercial, industrial, artisanal, or liberal (self-employed professional) activities — applies only to natural persons or entities conducting those commercial activities as defined by Luxembourg law. It does not automatically apply to non-profit associations whose activities are mission-based and not primarily commercial. 

Since an ASBL’s purpose by definition excludes the pursuit of profit or commercial activity as its principal object, and because the Law of 7 August 2023 governs non-profit legal framework, there is no legal requirement for a separate business permit simply because the organisation’s activities (including online activities) are carried out via a website. 

Copyright Towards Concept, Names and ideas 

Under Luxembourg copyright law:

• Copyright arises automatically upon the creation of an original work; no formal registration, deposit, or administrative action is required for protection to exist. 

• This principle applies to literary, artistic and other original works that are fixed in a tangible form, including website content and original design elements. 

• Protection includes the exclusive rights to reproduce, distribute, communicate to the public, adapt or otherwise use the work. 

The same automatic protection regime is recognised under the international Berne Convention, to which Luxembourg is a party, requiring member states to grant copyright without formalities.

LetzBuildFutures operates on a non-profit basis, with all proceeds dedicated exclusively to its stated charitable and social objectives, in full compliance with Luxembourg law.

Should you have any questions, Feel free to contact Compliance@Letzbuildfutures.org