General Terms & Conditions

By consulting the ("Site"), you accept the following terms and conditions. As the content of the Site might change, we invite you to consult this page regularly.

As used herein, the term "you" and "your" shall mean the user of this Site, and the term "PwC Luxembourg", "we" and "our" shall mean PricewaterhouseCoopers, Société coopérative, 2, rue Gerhard Mercator L-2182 Luxembourg.

1. PricewaterhouseCoopers Organizational Statement

PwC Luxembourg ( is the largest professional services firm in Luxembourg with over 3,700 people employed from 94 different countries. PwC Luxembourg provides audit, tax and advisory services including management consulting, transaction, financing and regulatory advice. The firm provides advice to a wide variety of clients from local and middle market entrepreneurs to large multinational companies operating from Luxembourg and the Greater Region. The firm helps its clients create the value they are looking for by contributing to the smooth operation of the capital markets and providing advice through an industry-focused approach.

At PwC, our purpose is to build trust in society and solve important problems. We’re a network of firms in 151 countries with over 364,000 people who are committed to delivering quality in assurance, advisory and tax services.

PwC Luxembourg is a member firm of PwC International Limited ("PwC IL"). PwC is the brand under which each member firm operates and provides services. All PwC member firms are separate legal entities which deliver their services locally and internationally without engaging in any way PwC IL' responsibility or liability.

2. Legal Disclaimer 

Note that any information contained in this Web site (the "Site") is subject of copyright. Any program, publication, design, product, process, software, technology, information, know-how, or idea described in, or related to, the Site may be the subject of other rights, including other intellectual property rights, which are owned by PwC IL or one of its member firm, including PwC Luxembourg or other interested parties and are not licensed to you hereunder.

The information contained in this Site is for general guidance on matters of interest only.

The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, professional standards, rules and regulations, and the inherent hazards of electronic communication, we do not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses.

Accordingly, the information on this Site is provided with the understanding that the authors, publishers and PwC Luxembourg are not herein engaged in rendering accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, or other competent advisers. Before making any decision or taking any action, you should consult a PwC Luxembourg professional.

While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, we are not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this Site is provided "as is", with no guarantee of representation, of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will PwC IL or its member firms, including PwC Luxembourg, they respective corporations, partners, agents or employees thereof, be liable to you or anyone else for any decision made or action taken in reliance on the information in this Site nor for any damages, even if advised of the possibility of such damages.

Certain links in this Site connect to other Web Sites maintained by third parties over whom we have no control. PwC Luxembourg makes no representations as to the accuracy or any other aspect of information contained in other Web Sites.

The laws of Luxembourg shall exclusively govern all disputes and all other proceedings outcoming of the connection and the content of this Site. The Court of Luxembourg-Ville shall have exclusive jurisdiction over all disputes and all other proceedings related to the content and the connection to this Site.