NextSpring

The Law Names No Residence Condition; What It Names Is Identification, and a Country Risk It Does Not List

Answer

The general rule applies to you

No exception is recorded for citizens of Spain on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.

147 exceptions recorded across 54 countries · none match Spain to Luxembourg · Opening a bank account

Opening an account in Luxembourg is governed, so far as the law read here goes, by the duty the professional owes rather than by any status the customer has to hold. Article 3 of the Act of 12 November 2004 requires customer due diligence whenever a business relationship is entered into, on occasional transactions at or above 15,000 euros, on transfers of funds or crypto-assets above 1,000 euros, on cash dealings in goods at or above 10,000 euros, whenever money laundering is suspected whatever the threshold, and whenever there is doubt about identification data already held. The measures are identification of the customer against reliable independent sources, identification of the beneficial owner, understanding the purpose of the relationship and monitoring it. Nothing in the article makes residence a condition of an account. Where origin does bite is article 3-2: business relationships involving a high-risk country attract enhanced measures by law, and the Act defines a high-risk country by pointing at a Commission list and at the FATF rather than by naming any state.

Verified with official sourceMonitor - can change2026-10-10

At a glance

A residence or nationality condition for an account
None in article 3 of the Act of 12 November 2004, which conditions the relationship on identification and not on status

Article 3(1) lists six triggers for due diligence and article 3(2) lists the measures; neither mentions where the customer lives.

Occasional transaction threshold
15,000 euros, in one operation or several that appear linked

Article 3(1) b) i).

Transfer of funds or crypto-assets
Above 1,000 euros

Article 3(1) b) ii) and iii); the first refers to Regulation (EU) 2023/1113.

Cash paid to a dealer in goods
10,000 euros or more

Article 3(1) ba).

Suspicion
Due diligence applies whatever the threshold, exemption or derogation

Article 3(1) c).

Which countries are high risk
Those on the Commission list under article 9(2) of Directive (EU) 2015/849, those the FATF identifies, and any other a supervisor or professional assesses as such

Article 1(30). The Act names no country, and the Commission list was not read here.

What a high-risk country changes
Extra information on the customer, the purpose and the source of funds and wealth, senior management approval, and enhanced monitoring

Article 3-2(2), points a) to f).

The hardest countermeasure available
Limiting business relationships or transactions with persons or entities from a high-risk country

Article 3-2(2 bis) point c), which supervisors and self-regulatory bodies may require professionals to apply.

Requirements

  • Identification of the customer, verified against documents or data from reliable and independent sources
  • Identification of the beneficial owner, and reasonable measures to verify that identity
  • Information on the purpose and intended nature of the business relationship
  • For a relationship involving a high-risk country: information on the source of funds and of wealth, and senior management approval

What applies to you

Nothing changes for a citizen of Spain

We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.

What the law says

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 3, paragraphe (1) · consolidated to 2026-08-08
«Les professionnels sont obligés d’appliquer des mesures de vigilance à l'égard de leur clientèle dans les cas suivants : a) lorsqu'ils nouent une relation d'affaires ;»

The trigger is the relationship, not the customer's residence.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 3, paragraphe (2), point a) · consolidated to 2026-08-08
«l'identification du client et la vérification de son identité, sur la base de documents, de données ou d'informations de sources fiables et indépendantes»

The core duty, and the sentence goes on to admit electronic identification under Regulation (EU) No 910/2014 or another regulated remote process.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 3, paragraphe (2), point b) · consolidated to 2026-08-08
«l'identification du bénéficiaire effectif et la prise de mesures raisonnables pour vérifier son identité, à l’aide des informations ou données pertinentes obtenues d’une source fiable et indépendante»

Verification of the customer is absolute; verification of the beneficial owner is by reasonable measures, and the difference is deliberate.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 1, point (30) · consolidated to 2026-08-08
«Par « pays à haut risque » au sens de la présente loi, est désigné un pays qui figure sur la liste des pays tiers à haut risque recensés en application de l’article 9, paragraphe 2, de la directive (UE) 2015/849 ou désigné comme présentant un risque plus élevé par le Groupe d’action financière (GAFI)»

A definition by reference, which is why no list of countries appears anywhere in this Act.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 3-2, paragraphe (2) · consolidated to 2026-08-08
«En ce qui concerne les relations d’affaires ou les transactions impliquant des pays à haut risque, les professionnels appliquent les mesures de vigilance renforcées à l’égard de la clientèle mentionnées ci-après :»

"Appliquent", not "peuvent appliquer": for a high-risk country the enhanced measures are not a judgement call.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme · Article 3-2, paragraphe (2), point c) · consolidated to 2026-08-08
«c) obtenir des informations sur l’origine des fonds et l’origine du patrimoine du client et du ou des bénéficiaires effectifs ;»

The requirement a newcomer meets as a request for the history of their money.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedLoi modifiée du 29 août 2008 sur la libre circulation des personnes et l'immigration · Article 53bis, paragraphe (6) · consolidated to 2026-06-12
«Les transactions effectuées au titre du présent article sont soumises à la loi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme.»

The immigration Act subjecting investor-route money to this Act by name.

Read it at the source
About this source

Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

Standing: Maintains the text in force

Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

We re-read it every 60 days. More about this source

Practical notes

This record is about the statutory duty, not about what any particular bank does. A bank's own account-opening conditions are a fact about that bank, and none was read.

The right to a basic payment account is Union law transposed elsewhere in Luxembourgish law; the instrument doing that was not read, so nothing here says whether an account can be refused.

The Commission list of high-risk third countries is Regulation (EU) 2016/1675. It is not stored in a usable reading - the only readings of it this project holds are EUR-Lex stubs recorded as unusable - so no country is named on this record.

Sources2 · all accessed 2026-10-10
  • consolidates
    Loi du 12 novembre 2004 contre le blanchiment, consolidated text applicable from 8 August 2026

    Legilux, Journal officiel du Grand-Duché de Luxembourg · consolidated to 2026-08-08

    About this source

    Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

    Standing: Maintains the text in force

    Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

    We re-read it every 60 days. More about this source

  • consolidates
    Loi du 29 août 2008 sur la libre circulation des personnes et l'immigration, consolidated text applicable from 12 June 2026

    Legilux, Journal officiel du Grand-Duché de Luxembourg · consolidated to 2026-06-12

    Known to be out of date. A Legilux consolidation is a documentary text; the Journal officiel as published is what has legal force. This manifestation is the PDF, which prints the article text without the change markers and the amending-act headings the HTML manifestation of the same consolidation carries.

    About this source

    Luxembourg's official legal publisher, run by the Service central de législation. It issues the Journal officiel and, separately, textes coordonnés. Everything is addressed by ELI, and the address that matters is on the data host rather than the site: legilux.public.lu is an Angular single-page application that answers every address with the same 2,118-byte shell, while data.legilux.public.lu serves the documents. The live forms are data.legilux.public.lu/eli/<type>/<yyyy>/<mm>/<dd>/<id>/jo/fr/{html,pdf} for an act as published and .../consolide/<YYYYMMDD>/fr/{html,pdf} for a consolidation, where the date must be an exact consolidation date - any other date answers 404. Codes are addressed differently again, as /eli/etat/leg/code/<name>/<YYYYMMDD>/fr/pdf. The same host answers an Accept: application/rdf+xml request for any ELI with the record's metadata, and there is a SPARQL endpoint at data.legilux.public.lu/sparqlendpoint which is how a consolidation date is found rather than guessed: ?v jolux:isMemberOf <work ELI> ; jolux:dateApplicability ?d returns every consolidation of an act.

    Standing: Maintains the text in force

    Cannot be cited for: The consolidations are documentary. The Journal officiel as published is what has legal force, and the Code de la sécurité sociale prints that on its own notes page. The two manifestations of one consolidation are not the same document: the HTML carries the change markers and the amending-act headings - 'Art. 78. (L du 21 avril 2023)' - and breaks sentences with marker digits like '145 > quinze heures 145 <', while the PDF prints clean article text and drops both the markers and the headings. A quotation has to be taken from whichever one the sentence survives in. The consolidations also carry defects of their own: article 33 of the Act of 29 August 2008 is printed twice over in both manifestations, once as the original single sentence and once again as paragraph (1) with the same words. It cannot be cited for the income tax Act at all - it holds consolidation metadata for the Act of 4 December 1967 up to 1 February 2026 but serves no document for any consolidation after 2011, so the only current coordinated text of it is the tax administration's. Code recueils are PDF-only, and two of them set the publisher's own apparatus inside the text column: the Code de la sécurité sociale prints source references like 'L. 27.7.92' mid-sentence, and the Code de la route prints case-law annotations frozen at 2 September 2013 alongside articles consolidated to 2026. The Legilux record of the loi d'adaptation fiscale of 16 October 1934 tags its expression as French while the text it serves is German from beginning to end.

    We re-read it every 60 days. More about this source