NextSpring

Four Amounts, One of Them Twenty Million, and Property Is Excluded by Name

Answer

The general rule applies to you

No exception is recorded for citizens of Belgium 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 Belgium to Luxembourg · Residency through investment

The investor permit is article 53bis of the Act of 29 August 2008, inserted by the Act of 8 March 2017. It offers four ways in and prices them very differently: 500,000 euros into an existing Luxembourgish company with a commitment to hold the investment and the headcount for five years; 500,000 euros into a company to be created, with five jobs to be filled within three years in cooperation with the employment agency; 3,000,000 euros into an investment and management structure that keeps appropriate substance in Luxembourg; or 20,000,000 euros on deposit with a financial institution established in Luxembourg, held for at least five years. Investments whose main object is buying and letting property are excluded in terms. The first three routes have to be at least three-quarters equity, the deposit route entirely so, and every transaction under the article is made subject to the anti-money-laundering law of 12 November 2004 by the article itself.

Verified with official sourceMonitor - can change2026-10-10

At a glance

Into an existing company
At least 500,000 euros, with the investment and an equivalent headcount held for at least five years

Article 53bis(1) point 1.

Into a company to be created
At least 500,000 euros, with five jobs created within three years

Article 53bis(1) point 2, which requires the jobs to be filled in cooperation with the Agence pour le développement de l'Emploi.

Into an investment and management structure
At least 3,000,000 euros, with appropriate substance kept in Luxembourg

Article 53bis(1) point 3; article 53bis(10) says the structure may not have fewer than two employees.

On deposit with a bank
At least 20,000,000 euros, held for at least five years

Article 53bis(1) point 4, which requires the whole of it to be own funds and tests the threshold at the date of application and on the first working day of each twelfth month after the permit is issued.

Property
Excluded where buying and letting is the main object, directly or indirectly

Article 53bis(2).

Length of the permit
Three years, renewable for three

Article 53quater(1) and (3); article 53quater(2) brings a verification within twelve months of the temporary authorisation being issued.

Money-laundering checks
Applied to the transactions by the immigration Act itself

Article 53bis(6), which subjects them to the Act of 12 November 2004.

Requirements

  • One of the four investments in article 53bis(1), fully paid up before the authorisation is issued
  • Beneficial ownership of the assets deposited or invested, or ownership by a spouse or registered partner
  • At least 75 per cent equity for the three investment routes, and 100 per cent for the deposit route
  • A project or deposit certificate submitted to the competent minister before the application is made
  • Suitable housing, before the card is issued

What applies to you

Nothing changes for a citizen of Belgium

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 29 août 2008 sur la libre circulation des personnes et l'immigration · Article 53bis, paragraphe (1) · consolidated to 2026-06-12
«L’autorisation de séjour pour « investisseur » peut être accordée par le ministre au ressortissant de pays tiers, si les conditions suivantes sont remplies:»

"Peut être accordée" - the article is drafted as a discretion, not an entitlement.

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 (1), point 1 · consolidated to 2026-06-12
«1. il investit au moins 500.000 euros dans une entreprise existante, ayant son siège social au Grand-Duché de Luxembourg et exerçant une activité commerciale, artisanale ou industrielle, avec l’engagement de maintenir l’investissement ainsi qu’un niveau de l’emploi équivalent sur au moins cinq ans; ou»

The cheapest route, and the one that carries a headcount commitment as well as a money one.

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 (1), point 2 · consolidated to 2026-06-12
«2. il investit au moins 500.000 euros dans une entreprise à créer, ayant son siège social au Grand-Duché de Luxembourg exerçant une activité commerciale, artisanale ou industrielle, avec l’engagement de la création d’au moins cinq emplois, à pourvoir en collaboration avec l’Agence pour le développement de l’Emploi, dans les trois ans à compter de la création de l’entreprise; ou»

Same money, a different promise: five jobs inside three years.

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 (1), point 3 · consolidated to 2026-06-12
«3. il investit au moins 3.000.000 euros dans une structure d’investissement et de gestion existante ou à créer, ayant son siège social au Grand-Duché de Luxembourg et y maintenant une substance appropriée; ou»

Six times the price for a structure rather than a trading business, and "substance appropriée" is defined at length in paragraph (10).

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 (1), point 4 · consolidated to 2026-06-12
«4. il investit au moins 20.000.000 euros sous forme d’un dépôt auprès d’un institut financier établi au Luxembourg, avec l’engagement de maintenir cet investissement pour une durée minimale de cinq ans.»

The passive route, and the most expensive by a factor of forty.

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 (2) · consolidated to 2026-06-12
«Sont exclus les investissements ayant à titre principal comme objet direct ou indirect l’achat et la location d’immeubles.»

Stated as an exclusion rather than left to the eligible-sectors regulation, and it reaches indirect arrangements.

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 importing the anti-money-laundering law by name, which is why the banking record and this one are the same enquiry.

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

The sectors of the economy eligible for the two 500,000-euro routes are left to a grand-ducal regulation by the closing words of article 53bis(1). That regulation was not read, so this record cannot say which sectors are in it.

Article 53ter requires the project or the deposit evidence to go to the competent minister before the residence application is made, and article 53ter(4) requires the investment to be fully paid up before the authorisation is issued. A commitment is not enough at that stage.

Guichet.lu lists procedure pages for fourteen third-country categories under its immigration section and the investor is not among them, so this record rests on the Act alone.

Sources1 · all accessed 2026-10-10
  • 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