Luxembourg Notary Exam cheat sheet

The Code civil of 1804, as amended, remains the core source; obligations are governed mainly by articles 1101 to 1386, supplemented by special statutes and case law.

Article 1108 conditions for validity: consent, capacity to contract, a determinate objet, and a lawful cause; absence of any condition permits nullity.

Article 1134: legally formed contracts have the force of law between the parties and must be performed in good faith; they can be revoked only by mutual consent or legal grounds.

Article 1583: in a sale, ownership transfers when the parties agree on the thing and the price, even if delivery and payment are deferred; risk generally follows ownership.

Delictual liability under articles 1382-1383 requires fault, damage, and causation; article 1384 al. 1 adds liability for things in one's custody, rebuttable by force majeure or absence of fault.

A contract without cause or with an unlawful cause is void; cause is the legal reason for the obligation, not the motive, and must exist at formation.

Absolute nullity protects public order and may be invoked by any interested party; relative nullity protects a private interest and may be confirmed.

Notarial deeds provide authentic proof and enforceable force, and are required for certain acts such as marriage contracts and mortgages.

Since the law of 4 February 2014, spouses who marry without a marriage contract are subject to the legal regime of separation of property (séparation de biens).

A marriage contract must be executed by notarial deed before the marriage; it may choose separation of property, community of property, or participation in acquisitions.

A change of matrimonial regime during marriage is possible only after two years, by notarial deed, and is subject to publication and protection of prior creditors.

The reserved portion (réserve) is 1/2 of the estate with one child, 2/3 with two children, and 3/4 with three or more children; the disposable portion is the remainder.

A holographic will must be entirely handwritten, dated, and signed by the testator; an authentic will is received by one notary assisted by two witnesses or by two notaries.

Donations inter vivos must generally be made by notarial deed; manual gifts of movable property are valid by delivery.

A will may be revoked by a later will, by a notarial act of revocation, or by destruction of the holographic will; revocation must meet the same formal requirements.

A transfer of ownership of immovable property must be made by notarial deed and transcribed at the mortgage bureau (Bureau des hypothèques) to be enforceable against third parties.

A mortgage (hypothèque) must be created by notarial deed and registered; it ranks among registered mortgages according to the date and time of registration.

The notary verifies title through a certificate of ownership from the mortgage bureau and identifies the parcel through the cadastral administration.

Long leases (bail emphytéotique) and superficies rights are created by notarial deed and are subject to transcription to bind third parties.

Co-ownership is governed by the law of 16 May 1975; the co-ownership regulations and division may require notarial deeds and publication.

Communes may hold pre-emption rights in defined urban zones; the notary must check whether a pre-emption declaration is required before the sale.

A mortgage may be conventional, legal, or judicial; legal mortgages benefit certain creditors such as minors and the State, and must be registered to be effective against third parties.

Easements (servitudes) are established by title or by prescription; notarial deeds should define their scope, and they bind subsequent owners once published.

Incorporation of an SA, SARL, SCA, or SAS requires a notarial deed; an SCSp or SCS may be formed by private writing, subject to RCS filing.

Minimum capital: SA 30,000 EUR; SARL 12,000 EUR; SAS 1 EUR; SCA 30,000 EUR; SCSp has no minimum capital.

The notary files the incorporation deed with the RCS within one month and arranges publication in the RESA; legal personality arises upon RCS registration.

Amendments to the articles of association of an SA, SARL, SCA, or SAS require a notarial deed and RCS filing.

SA shares are generally freely transferable unless the articles provide restrictions; SARL share transfers require approval and are subject to formalities.

A cession de fonds de commerce (sale of goodwill) must be recorded in a notarial deed and published; creditors may oppose within the statutory period.

Directors and managers may be held liable for faults in management; the notary verifies their appointment and powers in the RCS.

The RCS is the official register; entries are published in the RESA, and third parties may rely on published information after a statutory delay.

An authentic act is received by a notary who reads it to the parties, ensures their understanding, and obtains their signatures together with the notary's signature.

The minute is the original kept by the notary; the notary issues expéditions (copies) and grosses (enforceable copies) from it.

The act must state the date, place, identity and residence of the parties, the notary's name and residence, and any required witnesses or interpreters.

No blank spaces may be left in the act; alterations, additions, and deletions must be noted and initialed in the margin.

An electronic notarial act requires a qualified electronic signature and is stored in the notarial electronic system, with the same legal effects as a paper act.

The notary must verify capacity, identity, marital status, and corporate authority; a representative must produce a valid power of attorney.

The notary may refuse to act if the act is unlawful, if there is a conflict of interest, or if the parties' consent is not free and informed.

Notarial fees are set by Grand-Ducal regulation and include fixed and proportional components; the notary must provide a fee estimate before acting.

Notaries are public officers appointed by the Grand Duke; the number of offices per canton is fixed by regulation, and notaries may not engage in incompatible commercial activities.

Core duties: impartiality, independence, confidentiality (secret professionnel), and avoidance of conflicts of interest.

The Chambre des Notaires represents the profession; disciplinary sanctions include warning, reprimand, suspension, and dismissal.

Notaries are subject to the anti-money laundering law of 12 November 2004; they must identify clients, verify beneficial owners, and report suspicious transactions to the CRF.

Client funds must be held in a dedicated notarial account; the notary may not commingle client funds with personal or office funds.

Advertising and solicitation are restricted; notaries may provide information but may not canvass clients or use misleading publicity.

Notaries must keep minutes and records securely and ensure continuity of the practice; professional secrecy survives the end of practice.

A notary may not act in a matter where a relative or partner has an interest; the rules on incompatibility and conflict of interest apply.

A sale of old immovable property is subject to a 6% registration duty plus a 1% transcription duty, calculated on the purchase price or market value.

The notary collects registration duties and pays them to the Administration de l'enregistrement, des domaines et de la TVA; notarial acts must be registered within three months.

The sale of a new building by a taxable person is subject to VAT at the standard rate (17%) instead of registration duty.

Notarial fees are subject to VAT at the standard rate; the notary issues a VAT-compliant invoice.

Luxembourg abolished capital duty (droit d'apport) on company contributions; incorporations and capital increases are generally exempt.

Donations and successions are subject to registration and inheritance duties; rates depend on the relationship between the parties, and the notary files the required declarations.

Annual property tax (impôt foncier) is assessed on immovable property; the notary may require a tax certificate before completing a transfer.

A tax clearance certificate may be required for the transfer of a business or real estate; the notary checks for outstanding tax debts.

A building permit (permis de construire) is issued by the commune and is required for new construction, substantial alteration, and demolition.

The plan d'aménagement général (PAG) sets communal zoning; the plan d'aménagement particulier (PAP) defines detailed building rights and urban planning charges.

A certificate of urban planning (certificat d'urbanisme) informs the parties about applicable zoning and constraints; the notary should include it in the file.

Classified installations and certain projects require an environmental authorization under the law of 22 June 1999 before operation.

Natura 2000 areas and protected natural zones impose restrictions; a project may require a habitat assessment and special authorization.

Communes may exercise a pre-emption right in defined zones; the notary must verify whether the commune has been informed and whether it waives the right.

Expropriation for public utility follows a statutory procedure; the notary may authenticate the transfer or the indemnity agreement.

Water law and waste regulations may require separate permits; the notary checks whether the property complies with environmental servitudes.

Judicial organization: justices of the peace, two tribunaux d'arrondissement (Luxembourg and Diekirch), the Cour supérieure de justice (appeal), and the Cour de cassation.

The Cour de cassation reviews only questions of law; it does not re-examine facts or assess evidence.

An authentic notarial act containing an obligation is enforceable without a prior court judgment; the notary issues a grosse for enforcement.

The Code de procédure civile governs civil proceedings; interim relief is available before the president of the district court in référé.

Appeal deadlines and procedures are fixed by law; the notary must inform parties of the enforceability and appeal consequences of the act.

Enforcement measures include saisie-arrêt, saisie-exécution, and saisie immobilière; the notary's grosse is the title for enforcement.

The public prosecutor (Parquet) represents the State in civil matters where the law requires; notaries may be summoned to produce acts.

Alternative dispute resolution, including mediation, may suspend or interrupt prescription and can be recorded in a notarial act.

Luxembourg has three official languages: Luxembourgish, French, and German; legislation is generally drafted in French.

Notarial acts are drafted in French; the notary must ensure the parties understand the act and may use an interpreter, whose identity is mentioned.

If a party does not understand French, the notary explains the act in a language the party understands; a sworn interpreter may be required for authenticity.

Foreign documents used in a notarial file must be translated by a sworn translator; the notary verifies the translator's certification.

The notary may communicate with clients in Luxembourgish, German, English, or other languages, but the authentic act remains in French.

Precise legal terminology and standard clauses should be used consistently; ambiguous wording may lead to interpretation against the drafter.

The notary must keep correspondence and client instructions in the file; data protection rules apply to personal data.

Publication formalities (RCS, RESA, mortgage bureau) require French or legally prescribed forms; translations may be needed for foreign parties.