| SE strategy / action plan 1.2.1 S167S2100S333S40S50 Criteria and evidence- S1 · Status: 67 (adopted, lapsed before 31 Dec 2025, not renewed)
Adopted instruments were the national action plan for the solidarity economy presented on 24 Nov 2011 and the Ministry of Labour's three-year SSE work programme 2020-2022 (40 actions, from the 2018-2023 coalition agreement); both ended, and the new national strategy for social economy and social innovation was only announced (consultation from Nov 2024, 'premiers résultats ... pour 2026'): 'adopted but lapsed before 31 Dec 2025, not renewed'. · source 1 - S2 · Dedication: 100 (dedicated national SE strategy or action plan)
Both the 2011 plan and the 2020-2022 programme were stand-alone national SSE instruments of the SSE ministry (SSE portal retrospective; MTEESS white paper): 'dedicated national SE strategy or action plan (adopted)'. · source 1 - S3 · Operational content: 33 (objectives only, or measures without named responsible bodies)
The 2020-2022 programme set '40 actions concrètes' under three themes (knowing, equipping, scaling the SSE), implemented gradually from 2020; the white paper reports no targets or budget, and responsible bodies per action were not documented (programme text not found): 'objectives only, or measures without named responsible bodies'. · source 1 - S4 · Monitoring: 0 (none)
No monitoring mechanism or progress report is described for the 40 actions or for the 2011 plan (MTEESS white paper; SSE portal): 'none'. · source 1 - S5 · Participation of SE organisations: 0 (no evidence)
No source opened states that SSE organisations took part in drafting or monitoring the 2011 plan or the 2020-2022 programme (ULESS appears only as a possible host for a proposed watch cell); the first-pass 'general statement' was not supported: 'no evidence'. · source 1 · low confidence
| 40.0 |
| Institutional structure & dialogue 1.2.2 I1100I2100I367I40 Criteria and evidence- I1 · Lead responsibility: 100 (a dedicated unit, directorate or agency for SE)
The 'département de l'économie sociale et solidaire au sein du ministère du Travail, de l'Emploi et de l'Economie sociale et solidaire' runs SSE policy (government press release, Sep 2022; EC Gateway): 'a dedicated unit, directorate or agency for SE'. · source 1 - I2 · Breadth of mandate: 100 (the social economy / SE broadly)
The department covers the social and solidarity economy as a whole, including SIS approval and the Social Business Incubator: 'the social economy / SE broadly'. · source 1 - I3 · Consultative body with SE organisations: 67 (set up)
Since 2013 the minister signs annual conventions with ULESS, the sector's umbrella body, 'afin d'assurer la représentation du secteur auprès des pouvoirs publics', and the sector is consulted on draft laws and regulations (Hiez 2019); a 'plateforme de l'économie solidaire' also met from 2012: a standing consultative arrangement with SE organisations, 'set up'. No dated 2024-2025 consultation meeting found. · source 1 - I4 · Inter-ministerial coordination: 0 (none)
An interministerial committee for a national SSE vision was foreseen in the 2018-2023 coalition agreement (MTEESS white paper) but no mechanism was found, and that agreement was superseded in 2023; only ad hoc technical consultations of ministries are recorded (2012): 'none'. · source 1 · low confidence
| 66.7 |
| Social clauses in public procurement 2.3.2 P167P233P30P433 Criteria and evidence- P1 · Legal basis: 67 (contracts reservable for a subset (sheltered workshops, WISE, disadvantaged workers; Directive 2014/24 Art. 20) or preferences for cooperatives/SMEs that include SE)
The Law of 8 April 2018 on public procurement reserves contracts in Art. 15 to sheltered workshops and operators whose main aim is the social and professional integration of disabled or disadvantaged persons (at least 30% of staff), i.e. Directive Art. 20; the Chamber of Commerce's opinion on bill 6982 (7 Oct 2016) lists the bill's reserved-contract provisions as Arts 15 and 120 'transposant les articles 20 et 38' and maps bill Arts 76-77 to Directive Arts 74 and 76, with no provision for Directive Art. 77: 'contracts reservable for a subset (sheltered workshops, WISE ...)'. The articles on social services in the enacted text were not read in full, hence medium. · source 1 - P2 · National policy push: 33 (general guidance mentioning social considerations)
Kept: social considerations are permitted under the 2018 procurement law and EU-level guidance applies; no national SRPP plan or guidance was found (search returned no Luxembourg source): 'general guidance mentioning social considerations'. Unverified. · source 1 · low confidence - P3 · Evidence of use: 0 (none)
No national figures or reported cases on social clauses or reserved contracts were found: 'none'. Unverified. · source 1 · low confidence - P4 · Capacity support: 33 (donor- or project-based training only)
The only documented training is the European Commission's EU Academy course 'Boosting Socially Responsible Public Procurement: Luxembourg' (country modules developed in 2024 under the EC's SRPP project for contracting authorities and social economy entities), plus ULESS's 2016 offer to help communes draft social criteria; no government programme or helpdesk was found: 'donor- or project-based training only'. · source 1
| 33.3 |
| Official SE definition 3.1 D1100D267 Criteria and evidence- D1 · Where defined: 100 (in law)
The law of 12 Dec 2016 creating societes d'impact societal defines the SSE in its art. 1: 'in law'. · source 1 - D2 · Content (social aim; participatory governance; limits on profit distribution): 67 (two)
Art. 1 requires a continuous economic activity, a social or societal aim (support for vulnerable persons, social cohesion, environment, culture), autonomous management, and reinvestment of at least half of profits ('lucrativite limitee' for SIS); autonomy of management is not democratic governance: 'two'. · source 1
| 83.3 |
Legal recognition of SEs 3.2.1 · level 3 of 3Loi du 12 décembre 2016 portant création des sociétés d'impact sociétal (SIS), as amended in 2021 (bill No. 7764) · sources 1 2 3 4 5 6 7L1100L2100L3100L4100L5100 Criteria and evidence- L1 · Adoption stage: 100 (in force)
- L2 · Scope: 100 (general: SE broadly, including a status open to several legal forms or any purpose)
- L3 · Implementing rules: 100 (all adopted, or none required)
Art. 10 requires a grand-ducal regulation on the composition and operation of the consultative commission: adopted (the Guichet procedure note dates it 20 January 2016, probably 2017; not checked on Legilux). The 2021 amendment lets a grand-ducal regulation set a model financial report (optional). No outstanding mandatory regulation identified. - L4 · Status or register: 100 (operating, entities recognised)
Ministerial approval (agrément, by arrêté ministériel) of SIS by the minister for the social and solidarity economy after the commission's opinion; approved SIS operate (25 of the 51 ESS entities created 2015-2020 had SIS status; the number has 'roughly doubled each year since 2022' per Chronicle.lu, 22 Sep 2025). No official total found. - L5 · Bodies foreseen by the law: 100 (set up)
Commission consultative d'agrément et de surveillance (art. 10; 'Steering Committee' in the 2026 English guide) reviews every approval file before the minister decides; in operation as approvals continue; 2024-2025 meetings not documented in the sources found.
| 100.0 |
| SE support ecosystem 4.3.6 E1100E2100E367E4100E567 Criteria and evidence- E1 · National programme: 100 (national programme dedicated to SE, run by government or a public agency)
6zero1, 'Luxembourg's first incubator for social entrepreneurs, run by the government', and the Social Business Incubator (office facilities and training for SEs) form a national SE support offer: 'national programme dedicated to SE, run by government or a public agency'. · source 1 - E2 · Territorial coverage: 100 (all regions (national network of support centres))
Luxembourg is a single NUTS-2 region and the Ministry's Social Business Incubator is 'un seul lieu de référence pour les entreprises sociales' serving the whole country: 'all regions'. · source 1 - E3 · Public funding of support: 67 (mixed national and EU/donor)
The Gateway states that 'The government funds social economy in Luxembourg, especially by mobilising European funding'; the SBI's own funding split is not documented: 'mixed national and EU/donor'. Thin evidence. · source 1 · low confidence - E4 · Continuity: 100 (five years or more)
A first government incubation programme for social entrepreneurs followed the 2016 SIS law; the IMPULS programme with nyuko ran in recurring editions (2022 edition refers to earlier calls) and the Social Business Incubator has operated since Sep 2022: 'five years or more'. · source 1 - E5 · Range of services: 67 (two)
Documented services are incubation/acceleration (SBI, IMPULS, touch BASE with 60 hours of workshops and 20 hours of coaching) and support through company formation and SIS approval (registration advice); finance, impact-measurement and market-access services are not documented: 'two'. · source 1
| 86.7 |
| EU funds mobilised for SE 5.1.1 F1100F2100F3100F433 Criteria and evidence- F1 · Programming: 100 (a dedicated SE measure or priority with an allocated budget)
The ESF+ programme 'Investir dans le futur' 2021-2027 has Axis 4 'Promotion de l'Economie sociale et solidaire et de l'innovation sociale' (EUR 1.51m, of which EUR 1.06m ESF+) with the action 'Soutien à l'économie sociale et solidaire, à l'entrepreneuriat social et aux entreprises sociales': 'a dedicated SE measure or priority with an allocated budget'. · source 1 - F2 · Calls and instruments: 100 (recurring dedicated calls, or an EU-funded financial instrument for SE)
Each ESF+ call includes the dedicated measure 4.1 'ESS et innovation sociale' for SSE actors: second call (May 2023, EUR 400,000) and third call (May 2024, EUR 570,000), followed by a fifth in 2026: 'recurring dedicated calls'. · source 1 - F3 · Channel: 100 (managed by national or regional authorities as part of national SE policy)
The ESF+ calls are run by the national managing authority within the Ministry of Labour, which also holds the SSE portfolio, and Axis 4 serves its SSE policy: 'managed by national or regional authorities as part of national SE policy'. · source 1 - F4 · Evidence of take-up: 33 (anecdotal)
No published count of SSE beneficiaries or amounts under Axis 4 was found (the 2022 annual report summary concerns the 2014-2020 programme): 'anecdotal'. Thin evidence. · source 1 · low confidence
| 83.3 |
| Dedicated national funding 5.2.2 N1100N233N3100N433 Criteria and evidence- N1 · Dedicated line: 100 (dedicated line for SE broadly)
The Ministry of Labour's budget carries social and solidarity economy articles (EUR 1.15 m in 2025): 'dedicated line for SE broadly'. · source 1 - N2 · Instrument types: 33 (one type)
The Ministry's SSE lines fund subsidies and conventions (e.g. the annual ULESS convention, Hiez 2019); no state SE loan, guarantee or equity line was found: 'one type'. · source 1 · low confidence - N3 · Continuity: 100 (five years or more)
SSE budget lines have existed since the SSE portfolio was created in 2009: 'five years or more'. · source 1 - N4 · Execution: 33 (budgeted or announced only)
Only budgeted amounts (2025 budget law) were found; no outturn or beneficiary numbers for 2024-2025: 'budgeted or announced only'. Unverified beyond the budget. · source 1 · low confidence
| 66.7 |
