Implementation of additional aid for the self employed

As of May 6, 2020, the General Directorate for Small and Medium-Sized Enterprises has decided to introduce a new emergency aid fund for self-employed persons consisting of a non-refundable and non-taxable financial aid of € 3,000, € 3,500 or € 4,000 depending on the self-employed person’s income bracket.

This aid is strictly limited to persons who are self-employed in their main occupation and who are affiliated as such to the social security, as well as managing partners who hold a business permit. A self-employed person is a person who:

  • either is principally self-employed in his or her own right:
    • a professional activity which falls within the competence of “Chambre des Métiers” or “Chambre de Commerce”, or;
    • a professional activity that is mainly intellectual and non-commercial;
  • either holds more than 25% of the company shares of a partnership (“société en nom collectif”), a limited partnership (“société en commandite simple”) or a limited liability company (“société à responsabilité limitée”) having for purpose one of the activities listed above and that holds a business permit;
  • either is a director, general partner or authorised representative delegated to carry out the day-to-day management of a public limited company (“société anonyme”), a partnership limited by shares (“société en commandite par actions”) or a cooperative company (“société cooperative”) having for purpose one of the activities listed above and that holds a business permit.
  • either acts as an insurance agent or broker.

Are excluded from this aid are doctors and health professionals as well as self-employed persons who who carry out the activities and professions listed in article 2 of the grand-ducal regulation of May 6, 2020. (http://www.legilux.lu/eli/etat/leg/rgd/2020/05/06/a364/jo)

The following conditions must be met:

  • Be in possession of the authorizations and approvals necessary for the activity carried out;
  • The professional income of the self-employed person used as the basis for calculating social contributions for 2019 plus any pensions paid by a pension insurance body must not exceed the sum of € 12,851.94 (half minimum social wage) without exceeding € 64,259.70 (2.5 x the minimum social wage);
  • The self-employed person is experiencing temporary financial difficulties directly caused by the Covid-19 pandemic.

The amount of compensation to the self-employed is:

  • € 3,000 for 2019 contributory income from € 12,851.94 to € 38,555.82;
  • € 3,500 for 2019 contributory income from € 38,555.83 to € 51,407.76;
  • € 4,000 for 2019 contributory income of € 51,407.77 to € 64,259.70.

The aid can be combined with other aid implemented in the context of the pandemic.

The request form signed by the self-employed person or his representative must be submitted electronically via the MyGuichet.lu professional area.

Supporting documents to be attached to the request:

1. Bank account details of the self-employed person / managing partner;

2. A document showing the basis of assessment for social security contributions accompanied, if applicable, by a pension certificate for the year 2019. The income certificate for the year 2019 can be ordered here: https://ccss.public.lu/fr/commandes-certificats/independants/commande-certificat-revenus.html

More details and information: https://guichet.public.lu/en/entreprises/financement-aides/coronavirus/aide-independants-supplementaire.html

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