Petitions to the Chamber of Deputies

OBJECT : We call for the creation of a legal framework allowing responsible bivouacking in Luxembourg under strict conditions respecting nature and following the "Leave No Trace" principle. Bivouacking differs from traditional wild camping: it is a light, temporary and discreet overnight stay in nature, generally limited to one night, between sunset and sunrise, without permanent installations or long-term occupation of the area. This practice is mainly used by hikers, cyclists, trekkers and outdoor travelers wishing to spend a night in nature while respecting the environment. The aim of this petition is not to authorize permanent or uncontrolled wild camping, but to allow a reasonable, discreet and responsible use of natural areas. We specifically propose: * authorization limited to one night in the same location; * a strict obligation to leave no waste behind; * prohibition of open fires; * full respect for private property, wildlife and flora; * prohibition in sensitive natural or protected areas; * use of lightweight and discreet equipment only. Several European countries already apply similar regulations successfully, balancing environmental protection with responsible access to nature. This measure would help: * promote sustainable tourism; * encourage outdoor and nature-based activities; * strengthen environmental awareness; * support a responsible and regulated outdoor culture in Luxembourg.

OBJECT : Ziel vun dëser Petitioun ass et fir ons Natur an Ëmwelt ze schützen virun Léit déi scheinbar absolut keen Respekt méi hunn. Et sollen strofen agefouert ginn déi, an dem Fall wou een erwëscht gëtt, oder een beweisen kann dat een dat gemaach huet, och emol wierklech a richteg wéi dinn. Déi sollen bei minimum 2000EUR, plus 5 Punkten um Führerschäin léien.

OBJECT : I. Subject of the petition The petition asks the Chamber of Deputies to amend the law of 10 August 1915 on commercial companies (the "Company Law") in order to expressly recognise the possibility, for an existing shareholder, to contribute equity to a Luxembourg company without receiving new shares in return. This practice, common in Luxembourg, is currently provided for only by accounting law, and not by company law. The absence of a statutory framework creates legal uncertainty for companies, shareholders, and creditors. The petition further asks that the tax treatment of such contributions be clarified, either by way of an amendment to the law of 4 December 1967 on income tax, or through a circular issued by the tax authorities. II. Background and current legal situation Contributing equity to a company without receiving new shares in return is a common operation in Luxembourg, particularly within groups of companies. It allows the equity of a company to be increased quickly, without the costs of a traditional capital increase by notarial deed. Yet this operation is only governed by accounting law (under capital account 115 of the Luxembourg Standard Chart of Accounts). Neither the Company Law nor any other company-law text sets out its legal effects, the conditions under which it may be carried out, the rights and duties of the contributing shareholders, or its consequences in the event of insolvency, liquidation or transfer of shares of the company. This absence of a legal framework has already given rise to unfavourable court decisions. In 2022, the Higher Administrative Court ruled that such contributions are not taken into account for the purposes of the parent-subsidiary tax regime. The result is a mismatch between the accounting treatment (which considers them as equity) and the tax treatment (which disregards them), to the detriment of legal certainty and the attractiveness of Luxembourg.