[PDF] KERING - Document denregistrement universel 2021

Is Luxembourg a member of the ILO?

• Luxembourg has adopted most of the applicable maritime conventions of the ILO. The international standards defined by the ILO are generally ratified by Luxembourg and applied to the crew on ships flying the Luxembourg flag.

What are the legal forms of incorporation in Luxembourg?

• The two most widespread legal forms of incorporation as defined by Luxembourg law in the maritime industry are as a Société Anonyme (public limited company) and a Société à Responsabilité Limitée (private limited company).

How is remuneration taxed in Luxembourg?

• Remuneration earned by crew members employed by a Luxembourg shipping company who are not resident in Luxembourg may under certain conditions benefit from a lump-sum taxation regime. Gross remuneration reduced by 10% and a tax credit of €1,800 per month or €72 per day, is subject to a final tax at a rate of 10%. © Jan De Nul Group 16

What is the role of the Luxembourg Maritime Administration?

• It is the role of the Luxembourg maritime administration (Commissariat aux affaires maritimes), to support the maritime sector in a spirit of service while respecting national, European and international regulations. The administration offers a quality service which, since 2000, has led to ISO 9001 certification.