Luxembourg - 2011 Party Finance Law

Title Article 8
Chapter Chapter III ? Donations to political parties
Article

8

Only the natural persons are authorized to make donations to political parties and to their members. We understand a donation to a political party in the sense of this law to be any voluntary act to grant a party an exact economic advantage and computable in cash.
The donations coming from a legal entity are not allowed. The same is applicable to donations made by associations, groups or bodies that do not have a legal personality.
Anonymous donations are forbidden.

Categories - Party finance (Private funding)
Source http://www.legilux.public.lu/leg/a/archives/2007/0237/a237.pdf