Website Terms and Conditions

This web site is intended to provide general information on a particular subject or subjects. It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. The material discussed is meant to provide general information, and should not be acted on without obtaining professional advice appropriately tailored to your individual needs. Your use of this document and the information it contains is at your own risk. Before making any decisions or taking any action that might affect your personal business or finances, you should consult a qualified professional adviser.

BDO in Luxembourg, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. Service provision within the BDO network is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium. Each of BDO International Limited, Brussels Worldwide Services BVBA and the member firms is a separate legal entity and has no liability for another such entity’s acts or omissions.

BDO is the brand name for the BDO network and for each of the BDO Member Firms.



This site is owned by the member firm of BDO in Luxembourg. The content of the site belongs to BDO unless indicated otherwise. Copyright and all intellectual property rights in the content of this site are vested in BDO and reserved, unless indicated otherwise.

The content can be used subject to the following conditions:-

  • It is used for information purposes only.
  • It is used for non-commercial purposes.
  • Any copy of information must include a notice of BDO copyright.


The content of this site is designed to provide general guidance on matters of interest and the services available from BDO. The content of this site does not constitute professional advice.

In preparing this site, every effort has been made to ensure the content is up to date and accurate. However, law and regulations change continually and unintentional errors can occur and therefore the information may neither be up to date nor accurate.

BDO accepts no liability for any loss arising as a result of any action taken or refrained from as a result of information contained on this site or any other sites to which this site may be linked.

Please contact BDO for specific advice on any area of interest.


This site contains links to sites maintained by parties other than BDO. These links are provided to increase the information available to you and BDO accepts no responsibility in respect of the accuracy, timeliness or suitability of the information contained on those sites. The inclusion of a link to a third party site does not constitute an endorsement of that site by BDO.