Legislation

All legal texts are officially adopted in French and are available below in this version :

• Constitution (consolidated version applicable on 01/07/2023)
  

• Law of 10 march 1969 creating the Inspectorate of Finance

• Law of 8 June 1999 related to budget, accountability and State’s Treasury (accounting law)

• Law of 29 march 2013 adopting the Treaty on Stability, Coordination and Governance in the European Union (TSCG) as signed in Brussels on 2 March 2012

• Law of 12 July 2014 on Coordination and Governance of Public Finance
  

• Grand-ducal Regulation of 17 September 2004 establishing the conditions et methods for granting imprest cash accounts used to settle public expenditure
  

• Grand-Ducal Regulation of 3 February 2006 laying down the financial and accounting management rules applicable to separately managed State services as well as the methods of controlling this management

• Annual State Budget Act

• General account of the State

• Treaty on Stability, Coordination and Governance in the European Union (TSCG) (Pdf - 48 Kb)

• Budget classification system : Economic classification (French, Pdf - 750 Kb) + Budgetary accounting plan (French, Pdf - 1.47 Mb) + Functional classification (Pdf - 587 Kb)