Petitions to the Chamber of Deputies

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.

OBJECT : Therefore, we call on the Government to amend the legal framework so that: • the price for heating oil shall apply as a maximum price, which is fixed at the time of the order; • "upon delivery" pricing in the consumer sector is excluded if it would result in an increase in price; • Price clauses that lead to price increases after the order is placed for heating oil are no longer permitted. We ask the Chamber of Deputies to consider these demands and to initiate the necessary legislative steps.

OBJECT : [FR] Révision et optimisation des procédures de départ normalisé aux instruments (SID) à l'aéroport de Luxembourg afin de répartir plus équitablement le bruit aérien sur l'ensemble de la ville de Luxembourg. Les procédures actuelles de réduction du bruit imposent aux pilotes de maintenir une trajectoire rectiligne jusqu'à 4 000 pieds avant d'effectuer le premier virage latéral (source : ELLX Information aéronautique, Section 3.1, éditions Jeppesen/Lido jusqu'en 2025). Les SID de la piste 24 - qui survolent le Kirchberg, le quartier de la Gare, Bonnevoie et Cessange - maintiennent ce cap rectiligne sur 5,4 à 8,0 milles nautiques (10 à 15 km) avant de tourner (source : cartes SID ELLX piste 24, en vigueur depuis novembre 2024). La pétition demande que le Gouvernement charge l'Administration de la Navigation Aérienne (ANA), en coordination avec le comité consultatif bruit de lux-Airport, de mener une révision formelle de toutes les procédures de départ de la piste 24 afin d'identifier où des virages latéraux plus précoces sont opérationnellement réalisables, de publier les données d'exposition au bruit par quartier issues des cartes de bruit stratégiques requises par la directive européenne 2002/49/CE, et de communiquer publiquement les résultats dans un délai de douze mois. [EN] Review and optimisation of Standard Instrument Departure (SID) procedures at Luxembourg Airport to achieve a fairer distribution of aircraft departure noise across the wider Luxembourg City area. Luxembourg Airport's published noise abatement procedures instruct pilots to climb on a straight track until 4,000 feet before executing the first lateral turn (source: ELLX Aeronautical Information, Section 3.1, Jeppesen/Lido editions through 2025). The SIDs from runway 24 - which overfly the Hamm quartier, Gare quarter, Bonnevoie, and Cessange - maintain this straight heading for 5.4 to 8.0 nautical miles (10 to 15 km) before turning (source: ELLX SID charts RWY 24, effective November 2024). The petition requests that the Government instruct the Administration de la Navigation Aérienne (ANA), in coordination with lux-Airport's noise advisory board, to conduct a formal review of all runway 24 departure procedures to identify where earlier lateral turns are operationally feasible, to publish district-level noise exposure data from the strategic noise maps required under EU Directive 2002/49/CE, and to report findings publicly within twelve months.