Nos expertises

Social economy - Reponsible entreprise

Our team assists, advises and defends associations and the various structures of the social economy and responsible companies in all the issues they encounter due to their legal form or the nature of their activities:

  • Associations under the 1901 Act and associations under local law, associations recognised as being in the public interest
  • Associative companies
  • Foundations recognised as being in the public interest, corporate foundations, endowment funds
  • Healthcare (GCS) or social and medico-social (GCSMS) cooperative groups, employers’ groups (GE), public interest groups (GIP),
  • Social entrepreneurs
  • Professional unions, mutual insurance companies, provident funds
  • Religious congregations
  • Cooperative societies and social entrepreneurs
  • Companies with a raison d’être
  • Mission-driven companies

In conjunction with the firm’s other departments, our “Social Solidarity Economy – Responsible Companies” team covers all the needs of social solidarity economy structures and responsible companies:

  • Help in choosing the legal form, internal organisation and governance adapted to the project presented
  • Drawing up and amending internal documents: articles of association and by-laws, charter and corporate documents
  • Support:
    • to obtain approval as a social economy company (EESS)
    • for approval as a socially responsible enterprise (ESUS),
    • for “conversion” into a company with a raison d’être or a company with a mission
    • for public utility recognition (RUP)
    • Legal secretariat and monitoring of day-to-day operations
  • Help and assistance with operations:
    • Liability of organisations and their managers,
    • Diversification of funding sources (profit-making activities, sponsorship, donations, etc.)
    • Support for the issue of securities for associations, foundations, cooperatives and mutual societies (bond issues)
    • Cooperative audit (common law cooperatives not subject to special status, cooperatives of activity and employment (CAE), cooperative companies of collective interest (SCIC) and cooperative production companies (SCOP))
    • Support in implementing disciplinary procedures,
    • Preventive and collective procedures
    • Dissolution and amicable liquidation
  • Legal, tax and/or social audits
  • Formulation of general and sponsorship tax rulings
  • Fiscal sectorisation and/or spinning-off of an association’s profit-making activities into an association and/or a commercial entity
  • Mergers, demergers and partial contributions of assets
  • Legal transformation
  • Litigation under ordinary law: judicial, administrative, employment and tax (in conjunction with the firm’s other departments where appropriate)
  • Specific litigation: Inter-regional health and social pricing tribunals, regional audit chambers, Cour des Comptes (Court of Auditors)
  • Support and implementation of sponsorship / CSR strategy
  • Help in choosing the right legal form, internal organisation and governance structure
  • Assisting individuals or companies to set up structures dedicated to philanthropy
  • Providing legal security for sponsorship relationships
  • Legal secretarial support and monitoring of the day-to-day running of foundations and endowment funds
  • Tax support (analysis and rescript procedure)

Kelten (Wilfried Meynet) assists, advises and defends associations and the various structures of the social economy in all the issues they encounter due to their legal form or the nature of their activities.


Kelten (Wilfried Meynet) assists, advises and defends Luxembourg and international promoters of philanthropic projects:

  • Definition and creation of structures dedicated to philanthropy (associations, charitable foundations, etc.)
  • Legal and tax support for social economy structures (including social impact companies and cooperative societies)
  • Legal secretarial support and monitoring of the day-to-day operations of associations, public interest foundations and social impact companies.

prendre rendez-vous avec

nos experts en Social economy - Reponsible entreprise

FAQ