Transparency in Luxembourg: An Analysis of Political Finance Disclosure

Is it mandatory for political parties to report, at least annually, on their regular income?

Code "Yes" if political parties are legally required to provide information on their permanent funding at least once a year (e.g., donations, membership fees).

Code "Partially" if reporting requirements on income exist but are limited (e.g., only certain types of income must be reported, obligations apply only to parties receiving public funding).

Code "No" if legislation does not require political parties to report their permanent funding, or if a source/expert confirms that no such obligation exists.

Note: This question does not relate to any report, statement or disclosure about income that political parties need to make in relation to election campaigns (such as submitting certain information before or after an election date).

Is it mandatory for political parties to report, at least annually, on their regular expenses?

Code "Yes" if political parties legally required to provide information on their regular expenditures at least once a year (e.g., operational costs and other spending outside election periods).

Code "Partially" if reporting requirements on expenses exist but are limited (e.g., only certain types of expenditures must be reported, obligations apply only to some parties).

Code "No" if legislation does not require political parties to report regular expenditures, or if a source/expert confirms that no such obligation exists.

Note: This question does not relate to any report, statement or disclosure about expenditures that political parties need to make in relation to election campaigns (such as submitting certain information before or after an election date).

Is it mandatory for political parties to report on their election campaign income?

Code "Yes" if political parties are legally required to disclose information on their campaign income (e.g., donations, contributions, loans, public subsidies).

Code "Partially" if reporting requirements exist but are limited (e.g., only certain types of income must be reported, obligations apply only to some parties).

Code "No" if legislation does not require political parties to report campaign income, or if a source/expert confirms no such obligation exists.

Is it mandatory for political parties to report on their election campaign expenses?

Code "Yes" if political parties are legally required to disclose information on their campaign expenditures (e.g., advertising, rallies, staff, logistics).

Code "Partially" if reporting requirements exist but are limited (e.g., only some expenses must be reported, obligations apply only to some parties).

Code "No" if legislation does not require political parties to report campaign expenditures, or if a source/expert confirms no such obligation exists.

Is it mandatory for candidates to report on their election campaign income?

Code "Yes" if candidates are legally required to disclose information on their campaign funding (e.g., donations, contributions, loans, public subsidies).

Code "Partially" if reporting requirements exist but are limited (e.g., only certain types of income must be reported, obligations apply only to candidates in specific elections).

Code "No" if legislation does not require candidates to report campaign income, or if a source/expert confirms no such obligation exists.

Is it mandatory for candidates to report on their election campaign expenses?

Code "Yes" if candidates are legally required to disclose information on their campaign expenditures (e.g., advertising, rallies, logistics, staff).

Code "Partially" if reporting requirements exist but are limited (e.g., only some types of expenses must be reported, obligations apply only to certain candidates).

Code "No" if legislation does not require candidates to report campaign expenditures, or if a source/expert confirms no such obligation exists.

Is it mandatory for third parties need to report on their election campaign expenditures?

Code "Yes" if third parties (e.g., advocacy groups, interest groups, unions, corporations, NGOs) are legally required to report on their election campaign expenditures.

Code "Partially" if requirements exist but are limited in scope. For example, if only certain types of third parties must report (e.g., those receiving public funding), or if they are only required to disclose specific categories of expenditures.

Code "No" if legislation makes no mention of third parties having to submit such financial information, or if a written source or expert confirms that no such requirements exist.

Note: By third party is here meant any person or entity other than a political party or candidate, or a person acting on behalf of a party or candidate in an official capacity (such as a party official or a candidate representative) which engages in election campaigning or in spending resources in relation to an election campaign in favour of or against a political party or contestant.

Is the online publication of reports from parties mandatory?

Code "Yes" if legislation requires political party reports to be published online, whether through a centralized platform (e.g., electoral authority website) or by the parties themselves.

Code "Partially" if only some reports are made public online (e.g., only campaign reports, only certain parties, or only partial information), whether centralized or self-published.

Code "No" if political party reports are not required to be published online.

Is the online publication of reports from candidates mandatory?

Code "Yes" if legislation requires candidate reports to be published online, either through a centralized platform or by candidates themselves.

Code "Partially" if only some reports are made public online (e.g., only certain candidates, certain types of reports, or partial disclosure), whether centralized or self-published.

Code "No" if candidate reports are not required to be published online.

Must the reports from political parties reveal the identity of donors?

Code "Yes" if there is a requirement for political parties to report on the identity of the persons or entities that have provided donations or contributions. This could include a general provision to reveal the identity of donors or a more specific requirement to put names, address etc. of contributors in financial reports being made.

Code "Partially" If only donations above a certain value have been given or if there are other limitations to when a donor's identity must be revealed and note details in an external comment.

Code "No" if it is explicitly stated that political parties do not have to reveal the identity of donors, or if there are no provisions on this issue at all.

Must the reports from candidates reveal the identity of donors?

Code "Yes" if there is a requirement for candidates to report on the identity of the persons or entities that have provided donations or contributions. This could include a general provision to reveal the identity of donors or a more specific requirement to put names, address etc. of contributors in financial reports being made.

Code "Partially" If only donations above a certain value have been given or if there are other limitations to when a donor's identity must be revealed and note details in an external comment.

Code "No" if it is explicitly stated that political parties do not have to reveal the identity of donors, or if there are no provisions on this issue at all.

Must the reports from political parties include information on itemized income?

Code "Yes" if legislation requires party reports to include detailed, itemized information on income sources (e.g., donations, membership fees, subsidies, loans).

Code "Partially" if only some types of income must be itemized (e.g., donations above a threshold, only public funding, or only certain categories).

Code "No" if legislation does not require political parties to provide itemized income in their reports.

Must the reports from candidates include information on itemized income?

Code "Yes" if legislation requires candidate reports to include detailed, itemized information on income sources (e.g., donations, contributions, loans, public subsidies).

Code "Partially" if only some types of candidate income must be itemized (e.g., donations above a threshold, or only specific categories).

Code "No" if legislation does not require candidates to provide itemized income in their reports.

Must the reports from political parties include information on itemized expenditures?

Code "Yes" if legislation requires parties to include detailed, itemized information on expenditures (e.g., advertising, rallies, logistics, staff).

Code "Partially" if only some types of expenditures must be itemized (e.g., expenses above a threshold, or only specific categories).

Code "No" if it is not stated that parties must report their spending, or if it is only stated that they should report on their spending, with no mention about detailed or itemized reporting.

Must the reports from candidates include information on itemized expenditures?

Code "Yes" if legislation requires candidate reports to include detailed, itemized information on expenditures (e.g., advertising, rallies, logistics, staff).

Code "Partially" if only some types of candidate expenditures must be itemized (e.g., above a threshold, or only specific categories).

Code "No" if legislation does not require candidates to provide itemized expenditures in their reports.

Does the law provide sanctions for failure to comply with reporting obligations?

Code "Yes" if the law explicitly establishes sanctions (e.g., fines, loss of public funding, deregistration, or other penalties) for political parties, candidates, or third parties that fail to comply with financial reporting obligations.

Code "No" if legislation does not provide any sanctions for non-compliance with reporting obligations, or if a written source or expert confirms that no such provisions exist.

Is there a single authority responsible for publishing online the financial data of political parties and candidates?

Code "Yes" if a single centralized body (e.g., an electoral commission, audit institution, or transparency agency) is legally mandated to publish online the financial data of both political parties and candidates.

Code "Partially" if publication responsibilities are shared among multiple institutions (e.g., one for parties and another for candidates, or parties publish independently their own data), or if the centralized authority publishes only some reports (e.g., only regular or campaign-related reports).

Code "No" if there is no centralized authority responsible for publishing this data online, and publication is either not required or carried out independently by parties or candidates themselves.

Note: Financial data refers to both income and expenditure information, including details on the sources of funds received and the purposes for which funds are spent. This applies to both regular (non-electoral) and campaign-related finances.