2012年-世界发展银行全球_Doing_Business_Economy_Profile_2012___Luxembourg_103页_2mb

报告摘要

Summary of Doing Business 2012: Luxembourg

Core Content

The Doing Business 2012 report provides a comprehensive analysis of the regulatory environment for small and medium-sized businesses in Luxembourg. It measures and tracks changes in regulations across 10 key areas of the business life cycle, including starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, and resolving insolvency. The report ranks 183 economies based on these indicators, offering a benchmark for how easy or difficult it is to do business in each country.

Main Points

Ease of Doing Business

Luxembourg ranks 50th out of 183 economies in the ease of doing business index, a slight drop from 44th in 2011.
The index is calculated based on the simple average of percentile rankings across 10 indicators.
The report highlights that while a high rank indicates a favorable regulatory environment, it does not capture all aspects of the business climate.

Key Business Indicators

Starting a Business: Requires 6 procedures, takes 19 days, costs 1.9% of income per capita, and requires 21.2% of income per capita in paid-in minimum capital.
Dealing with Construction Permits: Requires 12 procedures, takes 157 days, and costs 19.5% of income per capita.
Getting Electricity: Requires 5 procedures, takes 120 days, and costs 58.8% of income per capita.
Registering Property: Requires 8 procedures, takes 29 days, and costs 10.1% of property value.
Getting Credit: Luxembourg ranks 150th in the global ranking. The strength of legal rights index is 6/10, and the depth of credit information index is 0/6.
Protecting Investors: Luxembourg ranks 122nd. The extent of disclosure index is 6/10, the extent of director liability index is 4/10, and the ease of shareholder suits index is 3/10.
Paying Taxes: Luxembourg ranks 17th. It requires 23 payments per year, taking 59 hours annually.
Trading Across Borders: Luxembourg ranks 31st. It requires 5 documents for exports and 4 documents for imports, taking 6 days for both.
Enforcing Contracts: Luxembourg ranks 1st. It takes 321 days to enforce a contract and costs 9.7% of the claim.
Resolving Insolvency: Luxembourg ranks 49th. It takes 2 years to resolve insolvency and costs 15% of the estate.

Comparative Data

Luxembourg's performance is compared with other selected economies, including Belgium, Denmark, Finland, France, Germany, Iceland, and others.
For instance, in the starting a business category, Luxembourg is ranked 81st globally, while New Zealand is the best performer at 1st.
In the getting electricity category, Luxembourg is ranked 63rd, with Germany at 1st.
In the registering property category, Luxembourg is ranked 134th, with New Zealand at 1st.

Methodology and Limitations

The methodology measures the ease of doing business for a local limited liability company in the largest business city.
The report does not cover all aspects of the business environment, such as proximity to large markets, infrastructure quality, or institutional strength.
The distance to frontier measure is introduced to assess how far an economy has moved toward the most efficient practices.

Key Reforms in Luxembourg

DB2012: No reform recorded.
DB2011: Luxembourg eased business start-up by speeding up the delivery of the business license.
DB2010: The business start-up process was eased by allowing the reservation of a company name online and abolishing capital duties.
DB2009: No reform recorded.

Procedures for Starting a Business in Luxembourg

Deposit the Minimum Capital Requirement:
- Takes 1 day.
- No charge.
Verify Uniqueness of Company Name and Reserve Name:
- Takes 1-2 days.
- Costs EUR 4.75 to EUR 9.75.
Notary Drafts and Notarizes the Company Deed:
- Takes 2 days.
- Costs EUR 1000 + EUR 75 fixed registration fee.