53. Must reports from political parties and/or candidates include information on itemized income?

Luxembourg

Luxembourg

Answer
Yes
Source

Chapter IV, Article 13, Loi portant Réglementation du Financement des Partis Politiques, 2007, amended 2011

Art. 13. The revenues account includes :
1. the contributions of the members;
2. the contributions of the elected representatives;
3. the donations or legacies ;
4. the revenues from movable or immovable assets ;
5. the revenues from events and publications ;
6. the various services with a pecuniary value or that could be expressed as bearing pecuniary value;

7. various revenues;
8. contributions paid by members of the party ;
9. public donations.
[...]
A grand duchy regulation may set a uniform accounting plan, stating the form of the
accounts and balances and determining the bookkeeping methods.

Comment

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