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