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Regardless of their residence status, nationality or even the sector in which they work, any employee working in Luxembourg, including seconded or cross-border employees, is subject to the labour code in force in Luxembourg. The working conditions as well as the remuneration of the employees working in the public sector are fixed in the collective agreement of the employees of the State. In the public sector, the salary system diverges: a law covers civil servants (Law of March 25 2015 establishing the salary system and the conditions and procedures for the advancement of civil servants), whereas a collective agreement applies... read more →

“In current tax law, article 2 of the amended law of 4 December 1967 on income tax determines the conditions to be met by an individual in order to qualify as a taxpayer subject to income tax in Luxembourg. According to this article, a distinction must be made between resident and non-resident taxpayers, depending on whether or not the individuals have their tax domicile or habitual residence in the Grand Duchy. In this respect, the tax regime applicable to artists, who are taxpayers in the same way as all other individuals who receive income, varies according to their tax residence,... read more →

The Amended law of 19 December 2014 relating to 1) social measures for the benefit of independent professional artists and intermittent workers and 2) the promotion of artistic creation determines the social measures for the benefit of professional artists and intermittent performers. This law provides for social assistance in favour of independent professional artists and assistance in the event of involuntary inactivity of intermittent performers; the aid granted is based on the minimum wage for skilled workers and constitutes financial support that artists and intermittent performers can use to pay their social security contributions. The law also includes aid (grants)... read more →

The basis for national budgetary legislation is the law of 8 June 1999 on the Budget, Accounting and Treasury of the State. This general law fixes the general parameters, rules and procedures of State budgetary spending and revenues, accountancy and financial control mechanisms. As foreseen by article 74 of this law, a Grand-ducal regulation lays down the financial and accounting management rules applicable to separately managed State services, such as the State’s cultural institutes and the cultural “établissements publics”, as well as the methods for monitoring this management. In the context avec the Covid-19 pandemic, a specific Grand-ducal regulation had... read more →

There is currently no specific article in the Luxembourg constitution that deals with cultural rights of citizens. Nevertheless, as developed in chapter 2.2, the right to cultural development is one of the subjects of the constitutional revision that is currently underway.   The following articles of the constitution are related to culture in the broad sense: Human and natural environment  Art. 11bis: “The State guarantees the protection of the human and cultural environment, and works for the establishment of a durable equilibrium between the conservation of nature, in particular its capacity for  renewal, and the satisfaction of the needs of... read more →

There is no cross-sectorial or targeted strategy or policies to single out cultural and creative tourism, although the KEP makes several observations regarding cultural tourism, without however devoting a separate priority recommendation to it. Thus, reference to active promotion and support of the heritage-related tourist sites can be found mainly in the ministry of Tourism’s strategy 2022[1], some of its pillar actions referring to: Offering an authentic experience of languages, cultures and diversities Valuing landscapes, unspoiled nature, cultural heritage, crafts, gastronomy an viticulture Developing the narrative around Luxembourg : history, heritage, remembrance, ambitions Contributing to the valorisation of industrial, architectural... read more →

Design is generally not being considered as falling within the cultural realm, so that policies and promotion lay in in the hands of the Creative Industries Cluster with initiatives such as The Circular by Design Challenge that “connects creative minds with technology, manufacturing and traditional industry to kick-start the development and market launch of new, circular products, services and digital solutions. Building on the government’s goal of positioning Luxembourg as a frontrunner in the circular economy, the Challenge invites creatives to develop their circular ideas through a 12-week coaching programme. At the end of the programme, the winners of the... read more →

Luxembourg has a well-developed music scene, with numerous public structures (e.g. the Philharmonie, Rockhal, Réseau Luxembourgeois des Centres Culturels Régionaux, as well as several festivals.[1] Likewise, measures to promote Luxembourg music abroad are very intensive, particularly since the creation in 2009 of the non-profit organisation music:LX-Luxembourg Export Office, which has been fully folded into Kultur|lx-Art Council Luxembourg in 2021. Nevertheless, and despite many professionals working in the music sector in one way or in another (and most often cumulating functions), it is not possible to talk in terms of music industry, as the country is too small for a fully-fledged... read more →

“The media market in Luxembourg is surprisingly rich compared to its size and the number of inhabitants. The country exercises an important role in the management of international media concessions through RTL Group. The print sector includes five daily newspapers, one free daily newspaper, 23 magazines, as well as weekly and monthly newspapers. The TV market is dominated by RTL and there are six TV stations (four local and two national), but residents also have access to channels from the neighbouring countries. RTL is the biggest broadcaster and has a “public service mission”, but is not a “public service medium”.... read more →

The tradition of literature publishing is relatively young but covers the three official languages of Luxembourg (Luxembourgish, French and German), as well as English. Twenty publishing houses, some of which are exclusively or mainly dedicated to literature, are currently member of the Luxembourg Publishers’ Association FEL. An important development has been the creation in 2020, based on a similar association that ceased to exist in 2016, of the association A:LL Schrëftsteller*innen asbl  that, according to its statutes, aims at bringing together and representing writers from and in Luxembourg with a regular activity and a significant professional career or in the process... read more →