Luxembourg - 2011 Party Finance Law

Title Article 11
Chapter Chapter IV ? Bookkeeping of the political parties
Article

11

Every central structure of a political party is obliged to keep accounting records that cover all their revenue and expenditures, as well as the assets and liabilities' status.
Every entity established at the level of constituencies, every local section and sectoral organization of a party must present annually to the political party to which it belongs a financial statement, validated by the general assembly after being the object of an audit control.
Notwithstanding the legal autonomy, every member of a party without exception must declare to the competent national body the donations that it received.

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