Social Economy in Europe: Luxembourg

Table of contents

• The social economy at a glance
• Institutional arrangements across levels of government
• Business development support
• Taxation

The social economy at a glance

 

Recognition
National definition	According to the Law on Societal Impact Companies (2016), the social and solidarity economy is a form of entrepreneurship to which private legal entities adhere if they fulfil the following principles: 1. Pursue a continuous activity of production, distribution or exchange of goods or services. 2. Meet primarily at least one of these conditions: They aim to provide, through their activity, support for people in vulnerable situations (…). They aim to contribute to the preservation and development of social ties, the fight against exclusion and inequalities, gender equality, territorial cohesion, environmental protection, cultural or creative activities, initial or continuing training activities. 3. To be autonomous in the sense that they are fully capable of choosing and dismissing their governing bodies and of controlling and organising all their activities. 4. Apply the principle that at least half of the profits generated are reinvested in the entity's activity.
Legal forms and entities of social economy	Any public limited company, limited liability company or co-operative company that meets the principles of the social and solidarity economy that meets the following requirements: Define precisely the corporate purpose it pursues in accordance with the provisions of social economy principles. To provide for performance indicators to effectively and reliably verify the achievement of the corporate purpose pursued.
Social economy data overview
Number of Entities	2 179
Of which social enterprises	865
People employed (headcount)	21 221
Involvement with any social economy organisation as a volunteer in the past five years (% of people interviewed)	32
Turnover (EUR million)	1 899.86
Gross Value Added generated by the SSE (EUR billion)	1.2
Employment in social services (% of employment in the SSE)	51

Note: The data presented in this table derive from the OECD country fact-sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.

Source: Data for Luxembourg relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on the gross value added generated by the SSE (relating to 2020) (OECD CFS, 2023[2]), employment in social services (relating to 2020) (OECD CFS, 2023[2]) and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).

Institutional arrangements across levels of government

In Luxembourg, the legal framework for the social economy includes the Law on Commercial Societies, which covers co-operatives and limited liability companies, and the Law on the Restoration of Full Employment (41/2009). The latter sets the basis for work-integration social enterprises. Key specific legislation includes the Law of 12 December 2016 on societal impact companies. A more recent Law of 7 August 2023 also governs non-profit associations and foundations.

National arrangements

Institutions

The Department of Social and Solidarity Economy under the Ministry of Labour (former Ministry of Labour, Employment and the Social and Solidarity Economy) oversees social economy policy. The ministerial department has been in charge of social economy policy since 2009. Policy commitment stems from a long history of focus in this area, when the first "Solidarity Economy Unit" was set up in the Ministry of Labour and Employment in 1999 (OECD CFS, 2023[2]).

Other ministries can provide additional support to social economy development as part of their mandates. The Ministry of the Economy plays an additional supportive role, particularly in areas related to small and medium-sized enterprises (SMEs) and corporate social responsibility. At the national level, the Ministry of Family Affairs, Solidarity, Living Together and Reception of Refugees supports several social assistance services, services aiming at the integration of vulnerable and employed people and community social work initiatives carried out by social economy entities (Ministry of Family Affairs, Solidarity, Living Together and Reception of Refugees, 2025[4]). The Ministry of Justice is also the primary supervisory, regulatory, and approval authority for associations and foundations (Government of Luxembourg, 2025[5]).

Competence

The Department of Social and Solidarity Economy has various competencies, including legislation and regulation, strategy development, financing, and ministerial accreditation. It oversees the legal framework for social economy entities. This framework includes the Law on Commercial Societies (Government of Luxembourg, 2021[6]), which covers entities such as co-operatives and limited liability companies, and the Law on the Restoration of Full Employment (41/2009), which sets the basis for work-integration social enterprises (Government of Luxembourg, 2009[7]). Key specific legislation includes the Law of 12 December 2016, which established the status of societal impact companies (sociétés d'impact sociétal (SIS)) (Government of Luxembourg, 2016[8]). SIS refer to individuals or companies carrying out an economic activity with a social or societal purpose. To be considered SIS, the entities must provide support to people in vulnerable situations or contribute to social causes. To obtain SIS status, entities must apply for ministerial accreditation, demonstrating that their social purpose is clearly defined, that their social impact can be quantified by indicators, and at least 50% of their capital consists of impact shares (Government of Luxembourg, 2021[9]). A more recent Law of 7 August 2023 also governs non-profit associations and foundations.

The department is responsible for developing and implementing national strategies to promote and expand the social economy. In 2011, the national government introduced the Action Plan for the Development of Solidarity Economy (PLES), which focused on raising awareness and improving understanding of the social economy, strengthening economic solidarity, and enhancing the integration of these entities into the national economy. The National Reform Plan 2021 built on these commitments, with increased focus on equipping social economy enterprises and “changing scale”, to position them as key players in creating a fair and responsible economic recovery (Government of Luxembourg, 2021[10]).

The "Impact Luxembourg - Societal Impact Company" label was launched in October 2022 (Impact Luxembourg, 2025[11]). The label helps to position these companies in Luxembourg's economic network and to distinguish their services from those provided by companies that are not subject to the same legal and tax obligations. It also provides a platform of information and a listing of companies of societal impact (SIS) as approved by the Ministry of Labour.

The government, under the remit of the Ministry of Labour, has introduced several measures for awareness and training. For example, the Social Business Incubator (SBI) launched in 2022, provides office facilities and training programs for social enterprises – this includes the touch BASE – Be.A.Social.Entrepreneur programme, aiming to support early-stage social entrepreneurs in Luxembourg (Social Business Incubator, n.d.[12]). Furthermore, the Ministry of Labour has also hosted the "Portail de l'économie sociale et solidaire" since September 2023, as a platform to share knowledge and signpost necessary information (Government of Luxembourg, 2025[13]). Previously, a national programme (initially 1,2,3 Go) was launched in 2012 to provide bi-annual training for social economy entities on business plan development. Renamed in 2017 to “Impuls”, the programme offered workshops, mentoring and networking to emerging social entrepreneurs (Ministry of Labour, 2022[14]).

There is less evident focus on funding and financing resources (OECD, 2020[15]). The primary financial benefits for SSE are in tax breaks and tax incentives. Outside of a specific focus on social economy, Luxembourg does have a focus on sustainable finance and the aim of developing financial centres that contribute to the creation of a more sustainable global economy (Luxembourg for Finance, n.d.[16]).

Subnational arrangements

Institutions

Luxembourg is a unitary state with a municipal level of decentralisation. The country is divided into 12 cantons and 100 communes (municipalities), which have administrative autonomy but no legislative power. At the subnational level, there are no designated authorities with competence over social economy policy (European Committee of the Regions, n.d.[17]).

Competence

Due to Luxembourg's small size and relatively centralised governance structure, there are fewer distinct regional-level institutions dedicated to social economy support.

Municipal arrangements

Institutions

Municipalities have certain responsibilities related to social welfare and economic development. Their mandatory functions include social welfare services, while optional functions encompass economic development activities such as creating industrial, commercial, and craft areas. These roles enable municipalities to support the development of the social economy within their jurisdictions.

Competence

The capital city has implemented a Municipal Social Plan that comprehensively assesses the social and demographic situation of residents (Luxembourg City, n.d.[18]). Aside from identifying priorities the plan considers societal and political constraints and provides an organisational foundation for social welfare services.

The city has also developed a Social Development Framework Plan (Plan-cadre de développement social – PCDS) to build upon existing frameworks (Luxembourg City, n.d.[18]). This local-level planning works in concert with the Department of Social and Solidarity Economy at the national level, which collaborates with municipalities to shape the social enterprise ecosystem.

Co-operation mechanisms

While there is continuous dialogue with SSE representatives, there is no specific interministerial committee exclusively dedicated to the social economy. The Department of Social and Solidarity Economy within the Ministry of Labour collaborates with various ministries and local municipalities to manage social economy policies.

Across multiple public authorities and/or levels of government

No designated mechanisms exist. Cross-governmental collaboration on economic and social issues is facilitated by general mechanisms such as the Comité de Conjoncture (which includes representatives from employer organisations, labour unions, various ministries, and administrations) and the Conseil Économique et Social (CES) (which is an advisory institution comprising representatives from employers, employees, and the government) (Government of Luxembourg, 2024[19]; Government of Luxembourg, n.d.[20]).

With social economy representatives

Formerly known as ULESS, Entrepreneurs d’Impact Luxembourg (EIL) is the professional association of Societies of Societal Impact (SIS) (ULESS, 2025[21]) (EIL, 2025[22]). Created in 2025, its mission is to support, represent and promote entrepreneurship with a positive and sustainable societal impact. As a platform for exchange, influence and development, EIL is also tasked with managing and awarding the “Impact Luxembourg – Societal Impact Company" label (Impact Luxembourg, 2025[11]).

Other network organisations, such as the Federation of Social Sector Actors in Luxembourg (FEDAS), provide additional representation to the actors of the social sector and encourage social activity (FEDAS Luxembourg, 2021[23]). In addition, the National Federation of Luxembourg Mutual Societies (FNML) represents all Luxembourg mutuals and advocates for their interests at the national level.

Table 1. Overview of institutional arrangements in Luxembourg

Governance level	Institution	Policy mandate type	Example
National	Ministry of Labour Department of Social and Solidarity Economy	Legislation and regulation Financing and funding Certification Awareness Building Recognition	Law on Societal Impact (SIS) Companies (2016) Law of 7th of August 2023 Impact Luxembourg – Societal Impact Company label Social Business Incubator (SBI) "Portail de l'économie sociale et solidaire"
Municipal	Local authorities such as the City of Luxembourg	Strategy and planning	Municipal Social Plan Social Development Framework Plan (Plan-cadre de développement social – PCDS)
Co-operation	Entrepreneurs d’Impact Luxembourg (EIL) Federation of Social Sector Actors in Luxembourg (FEDAS) Comité de Conjoncture Conseil Économique et Social (CES)	Representation and advocacy Awarding and certification Advice	Impact Luxembourg – Societal Impact Company" label

Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note. The Social Impact Company (SIS) label was instituted at a national level but is administered and monitored by ULESS.

Business development support

National business support

Support from the public sector

Public funding plays a particularly central role in the sector, such as direct subsidies, provision of premises or public contracts. Some social enterprises receive up to 90% of their revenue from the State (Hiez and Sarracino, 2020[24]). The National Society for Credit and Investment (SNCI) has also signed a memorandum of understanding with the Ministry of Labour, enabling SIS entities to access their products (European Commission, n.d.[25]). This agreement facilitates medium- and long-term financing for Luxembourg-based social enterprises, bolstering the sector’s capacity to invest and scale.

Public authorities have also continued to mobilise European resources for social enterprise development. Under the ESF+ 2021–27 programme, for example, Luxembourg is leveraging EU funds to finance advisory services for social enterprise start-ups and other capacity-building initiatives in the social economy (European Commission, 2022[26]). Another example is the European Social Innovation Alliance, which involves co-operation between Luxembourg, Germany, Estonia and the Netherlands. This EU co-financed cross-consortia (ESIA), is aimed at addressing current challenges in the social and solidarity economy. ESIA aims to facilitate cross-cultural exchange, promote knowledge sharing and encourage collaboration among all parties involved in social innovation. Their goal is to strengthen collaborative ties among countries, exchange valuable experiences and learn from other consortia and entities involved in social innovation across Europe. These efforts, combined with direct subsidies and facilitation of access to credit (e.g. via the SNCI agreement), reinforce the infrastructure for social entrepreneurship and align with Luxembourg’s economic diversification strategy.

Support from the private sector

The private sector plays a significant role in promoting and supporting social enterprises across various sectors. COPAS, which consists of 53 members and employs over 11 000 workers, represents almost all care providers in Luxembourg. They negotiate with public authorities and facilitate knowledge-sharing among members to improve service delivery and responsible resource management. FEDAS Luxembourg is an independent network that was established over 40 years ago. It represents 155 associations, primarily in the social care sector, some of which operate as social enterprises. It promotes the non-profit sector and advocates for its members and the broader social and solidarity economy. The Fédération Nationale de la Mutualité Luxembourgeoise (FNML) represents mutual societies nationwide, disseminating information, organising events and co-ordinating the sector’s development (Perard and Stokkink, 2015[27]).

Private financial institutions and traditional banks target support to social enterprises, although their involvement remains limited. Microfinance institutions such as Microlux, as well as various foundations, also actively fund and invest in social economy entities (Hiez and Sarracino, 2020[24]). The annual ING Solidarity Awards (sponsored by ING Bank) also continue to provide recognition and funding to social-purpose associations across the country (ING, 2025[28]). Additional initiatives include the Business Mentoring Luxembourg (BML) programme, which offers mentorship opportunities, and the Social Business Incubator, which serves several interrelated purposes aimed at supporting social entrepreneurship, social innovation, and the social economy nationwide.

Subnational business support

Support from the public sector

At the regional and cross-border level, Luxembourg has been driving greater collaboration to support the social economy. The Ministry of Labour co-launched the Greater Region Social Economy Cluster in 2018 as a catalyst for joint projects among social enterprises and stakeholders in neighbouring regions. This cluster helps social enterprises scale up their impact beyond Luxembourg’s borders by facilitating cross-border partnerships, resource pooling and innovative joint initiatives. It has grown to include partners from surrounding areas (including new members in Germany’s Saarland) and convenes regular networking events to forge ties across the Grande Région (Government of the Grand Duchy of Luxembourg, 2023[29]).

Luxembourg is also participating in EU-level programmes that benefit local social enterprises. For example, since 2021 the country has been a partner in the European Social Economy Regions (ESER) initiative, exploring the social and circular economy potential of the Greater Region as part of a broader EU effort to boost regional social innovation (Government of the Grand Duchy of Luxembourg, 2023[30]). These engagements at subnational and cross-border level strengthen the ecosystem by opening access for Luxembourg’s social enterprises to wider markets, partners and funding opportunities.

Taxation

Eligibility for preferential tax treatment

Definition of public interest

In Luxembourg, an entity may be recognised as pursuing a public interest purpose if it directly and solely engages in religious, charitable or general interest activities. According to the Law of 7 August 2023 on non-profit associations and foundations (Art. 33) (Grand Duchy of Luxembourg, 2023[31]), non-profit associations may be officially recognised as being in the public interest by Grand-Ducal degree if they meet specific conditions, including:

• Pursuing a philanthropic, social, religious, scientific, cultural, artistic, educational, sporting, therapeutic, medico-social, environmental, or human rights protection purpose.

• Demonstrating a permanent nature in their purpose.

• Having conducted relevant projects for at least three financial years.

Economic activities

According to the Law of 7 August 2023 on non-profit associations and foundations (Art. 1), a not-for-profit association may not engage in industrial or commercial activities nor seek material gain for its members (Grand Duchy of Luxembourg, 2023[31]). However, certain economic activities may not be classified as industrial or commercial if they serve a particular public interest and do not generate material gain for members, as determined by government decision based on the advice of the Minister of Finance (Income Tax Act of 4 December 1967, Art. 161 (1)) (Grand Duchy of Luxembourg, 1967[32]).

Tax treatment of social economy entities

Preferential business income tax treatment

Business tax exemption or a reduced rate for social economy entities

Description

✓ Yes, with limitations

Based on the Income Tax Act of 4 December 1967 (L.I.R.), Art. 161, non-profit associations are exempt from corporate income tax (impôt sur les revenus des collectivités) provided they pursue solely and directly religious, charitable, or general interest purposes. However, they are liable for tax if they conduct industrial or commercial activities. Certain activities may be deemed non-commercial by government decision if they serve the public interest and do not aim to procure material gain for members. Grants and donations are not subject to income tax. Co-operatives are taxed as corporate entities under standard corporate tax rates (15%-17%), as of January 2025, according to the Income Tax Act of 4 December 1967, Art. 159. The tax treatment of societal impact companies (société d’impact sociétal), which are public limited companies or co-operatives that align with social economy principles, depends on their capital structure: Full exemption: Societal impact companies whose share capital consists entirely of impact shares are fully exempt from corporate income tax (impôt sur les revenus des collectivités), communal business tax (impôt commercial communal) and fortune tax (impôt sur la fortune). No exemption: Societal impact companies with a mix of impact and performance shares do not receive any tax advantages and are taxed under standard corporate tax rates.

Source: (European Commission, 2023[33]) (OECD CFS, 2023[2]) (Grand Duchy of Luxembourg, 2016[34]) (Grand Duchy of Luxembourg, 1967[35])

Other tax measures for the activities of the organisation

VAT exemption or reduced rate	Exemption from or reduction in social security contributions	Tax exemptions for gift and inheritance taxes
✓ Yes, with limitations1	⨉ No	✓ Yes

Source: (European Commission, 2023[33]) (Grand Duchy of Luxembourg, 1979[36]) (European Commission, 2020[37])

Tax measures for supporting social economy entities

Individual donors

Tax incentives for individual donors

Description

✓ Yes, with limitations

Donations to public interest associations, foundations and societal impact companies with 100% impact shares (and other specified organisations under Article 112 of the L.I.R., Loi concernant l’Impôt sur le Revenu) are deductible from total net income, provided they do not exceed 20% of total net income or EUR 1 million, as of January 2025. Excess amounts may be carried forward for two subsequent years under the same conditions.

Source: (Grand Duchy of Luxembourg, 1967[38])

Corporate donors

Tax incentives for corporate donors	Description
✓ Yes, with limitations	Corporate donations to recognised public interest associations, foundations and societal impact companies with 100% impact shares are tax-deductible under the same conditions as for individual donors, up to 20% of net income or EUR 1 million, with a carry-forward period of two years, as of January 2025 (Income Tax Act of 4 December 1967, Art. 109 §3).

Source: (Grand Duchy of Luxembourg, 1967[38])

Investors

Tax incentives for investors	Description
⨉ No

Reporting and transparency

Public benefit organisations must submit annual accounts, tax return, reports on governance changes to the Ministry of Justice and to the tax authorities (European Commission, 2023[33]). The reports are publicly available in the Electronic Compendium of Companies and Associations.

References

[1] CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight (2024), Benchmarking the socio-economic performance of the EU social economy, https://doi.org/10.2826/880860.

[22] EIL (2025), Entrepreneurs Impact Luxembourg, https://www.entrepreneurs-impact.lu/en/about/.

[3] European Commission (2025), “Social economy in the life of Europeans - Luxembourg”, https://europa.eu/eurobarometer/surveys/detail/3356.

[33] European Commission (2023), “Relevant taxation frameworks for Social Economy Entities”.

[26] European Commission (2022), “The ESF+ in Luxembourg”, https://european-social-fund-plus.ec.europa.eu/en/support-your-country/esf-luxembourg.

[37] European Commission (2020), Social enterprises and their ecosystems in Europe. Comparative synthesis report, https://social-economy-gateway.ec.europa.eu/document/download/36c89e9b-63e9-41a4-aa41-4f3fc89a24c8_en?filename=Thematic_discussion_paper_WS1_0.pdf.

[25] European Commission (n.d.), “Luxembourg: Social Economy at a Glance”, EU Social Economy Gateway, https://social-economy-gateway.ec.europa.eu/my-country/luxembourg_fr (accessed on 22 April 2025).

[17] European Committee of the Regions (n.d.), Division of powers - Luxembourg, https://portal.cor.europa.eu/divisionpowers/Pages/Luxembourg-intro.aspx.

[23] FEDAS Luxembourg (2021), FEDAS Luxembourg asbl, https://www.fedas.lu/qui-sommes-nous.

[5] Government of Luxembourg (2025), Associations sans but lucratif, https://mj.gouvernement.lu/fr/service-citoyens/asbl.html.

[13] Government of Luxembourg (2025), Portail de l’Économie Sociale et Solidaire, https://economie-sociale-solidaire.public.lu/fr/decouvrir.html.

[19] Government of Luxembourg (2024), Comité de conjoncture, https://cdc.gouvernement.lu/fr.html.

[6] Government of Luxembourg (2021), Law on Commercial Societies, https://legilux.public.lu/eli/etat/leg/loi/1915/08/10/n1/jo.

[10] Government of Luxembourg (2021), National Plan for a Green, Digital and Inclusive Transition, https://odc.gouvernement.lu/dam-assets/publications/rapport-etude-analyse/programme-national-de-reforme/2021-pnr-luxembourg/2021-nrp-luxembourg-en.pdf.

[9] Government of Luxembourg (2021), Société d’impact sociétal (SIS), https://guichet.public.lu/fr/entreprises/creation-developpement/forme-juridique/societe-capitaux/societe-impact-societal.html.

[8] Government of Luxembourg (2016), Societal Impact Companies Act, https://legilux.public.lu/eli/etat/leg/loi/2016/12/12/n1/jo.

[7] Government of Luxembourg (2009), Law on the Restoration of Full Employment, https://legilux.public.lu/eli/etat/leg/loi/2009/03/03/n1/jo.

[20] Government of Luxembourg (n.d.), Conseil Économique et Social, https://ces.public.lu/fr/ces.html.

[29] Government of the Grand Duchy of Luxembourg (2023), “The Social and Solidarity Economy Cluster in the Greater Region”, https://economie-sociale-solidaire.public.lu/en/au-dela-des-frontieres/en-grande-region.html.

[30] Government of the Grand Duchy of Luxembourg (2023), “Within the European Union”, https://economie-sociale-solidaire.public.lu/en/au-dela-des-frontieres/dans-l-union-europeenne.html.

[31] Grand Duchy of Luxembourg (2023), Loi du 7 août 2023 sur les associations sans but lucratif et les fondations (Law of 7 August 2023 on non-profit associations and foundations), https://legilux.public.lu/eli/etat/leg/loi/2023/08/07/a592/jo (accessed on 1 July 2025).

[34] Grand Duchy of Luxembourg (2016), Loi du 12 décembre 2016 portant création des sociétés d’impact sociétal (Law of 12 December 2016 creating societal impact companies), https://legilux.public.lu/eli/etat/leg/loi/2016/12/12/n1/jo (accessed on 1 July 2025).

[36] Grand Duchy of Luxembourg (1979), LOI modifiée DU 12 FEVRIER 1979 CONCERNANT LA TAXE SUR LA VALEUR AJOUTÉE (TVA), https://pfi.public.lu/dam-assets/pdf/legislation/tva/loi/Loi-TVA-2020-03-20.pdf.

[32] Grand Duchy of Luxembourg (1967), Income Tax Law, https://www.wipo.int/wipolex/en/legislation/details/17931 (accessed on 1 July 2025).

[35] Grand Duchy of Luxembourg (1967), Loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu, https://impotsdirects.public.lu/dam-assets/fr/legislation/LIR/LIR2025.pdf.

[38] Grand Duchy of Luxembourg (1967), Loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu (Amended law of December 4, 1967 concerning income tax), https://impotsdirects.public.lu/fr/legislation/LIR.html (accessed on 1 July 2025).

[24] Hiez, D. and F. Sarracino (2020), “Social Enterprises and their Ecosystems in Europe: Luxembourg”, Social Europe, https://euricse.eu/wp-content/uploads/2025/01/Luxembourg_LU_Country-report_2020.pdf (accessed on 22 April 2025).

[11] Impact Luxembourg (2025), IMPACT LUXEMBOURG – SOCIÉTÉ D’IMPACT SOCIÉTAL, https://www.impactluxembourg.lu/fr/obtenir-le-label/.

[28] ING (2025), “ING Solidarity Awards”, https://www.ing.lu/webing/content/siteing/en/About_us/ing-in-society/ing-in-society/ing-solidarity-awards/about.html.

[18] Luxembourg City (n.d.), Municipal social plans, https://www.vdl.lu/en/city/projects-and-commitments/social-action/municipal-social-plans.

[16] Luxembourg for Finance (n.d.), The International Platform for Sustainable Finance, https://www.luxembourgforfinance.com/en/publication-article/the-international-platform-for-sustainable-finance/.

[4] Ministry of Family Affairs, Solidarity, Living Together and Reception of Refugees (2025), Associations and living together, https://mfsva.gouvernement.lu/en/le-ministere/attributions/integration/niveau-associatif.html.

[14] Ministry of Labour (2022), Appel à candidatures de projets à impact social et sociétal dans le cadre du programme IMPULS, https://mt.gouvernement.lu/fr/actualites.gouvernement2024+fr+actualites+toutes_actualites+communiques+2022+09-septembre+08-appel-candidatures-projets-impuls.html.

[15] OECD (2020), Boosting Social Entrepreneurship Development in Luxembourg - Highlights of a Better Entrepreneurship Policy Tool Workshop.

[2] OECD CFS (2023), Luxembourg - Country Fact Sheet, https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/social-economy-and-social-innovation/country-fact-sheets/country-fact-sheet-luxembourg.pdf.

[27] Perard, P. and D. Stokkink (2015), “L’économie sociale et solidaire au Luxembourg: Bilan et perspectives”, Notes d’analyse, https://pourlasolidarite.eu/sites/default/files/publications/files/na-2015-ess-luxembourg.pdf (accessed on 22 April 2025).

[12] Social Business Incubator (n.d.), Social Business Incubator - Homepage, https://socialbusinessincubator.lu/.

[21] ULESS (2025), ULESS - Homepage, https://www.uless.lu/fr/.

This work is published under the responsibility of the Secretary-General of the OECD and the President of the European Commission. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD Member countries or of the European Union.

The names of countries and territories and maps used in this joint publication follow the practice of the OECD.

This document was produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the European Union.

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

Note by the Republic of Türkiye

The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”.

Note by all the European Union Member States of the OECD and the European Union

The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.

@OECD 2025

Attribution 4.0 International (CC BY 4.0)

This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence https://creativecommons.org/licenses/by/4.0/.

Attribution – you must cite the work.

Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid.

Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.

Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.

Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court.

Note

← 1.  According to Article 44(1) of the Luxembourg VAT Law (Law of 12 February 1979), activities related to certain public benefit purposes carried out by approved institutions are exempt from VAT (Grand Duchy of Luxembourg, 1979[36]).