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Accounting for the self-employed

11 December 2024 by
Galux S.à r.l., Gaetan Hertz
Self-employed

Since 01/01/2017, all self-employed people with a yearly turnover of more than EUR 100,000 should have an accrual accounting system.

€100,000

of yearly turnover: above this, accrual accounting is required

Below EUR 100,000 of yearly turnover and if you offer intellectual services, like consulting, you can have a cash basis accounting system.

To remember

1. Above EUR 100,000: accrual accounting.

2. Below EUR 100,000 and intellectual services: cash basis accounting is possible.

Why Galux

We keep the books of self-employed professionals in Luxembourg, whichever accounting system applies to them.

Not sure which system applies to you?

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