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27 May 2020
The Grand Ducal Regulation of 6 May 2020, which introduced a new certified emergency allowance for self-employed workers during the COVID-19 pandemic, was published in Mémorial A and came into force on 6 May 2020.
The new certified emergency allowance is available for merchants, artisans and intellectual workers who work as self-employed persons, including insurance agents and brokers. The allowance may be granted regardless of the number of employees.
The allowance is a one-off lump-sum capital grant per self-employed worker. It is tax free.
The amount of the new allowance varies depending on the professional income used to calculate social security contributions for 2019 plus, if applicable, pensions paid by a pension insurance body (pensionable income), as follows:
The allowance is allocated to self-employed workers not covered by the exclusions stipulated by the grand ducal regulation, and who:
The application form is available on the Guichet.lu website.
For further information on this topic please contact Guy Castegnaro or Ariane Claverie at Castegnaro by telephone (+352 26 86 82 1) or email (firstname.lastname@example.org or email@example.com). The Castegnaro website can be accessed at www.castegnaro.lu.
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