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  • 21-02-2013

Provided a number of technical and other requirements are met, intended to guarantee authenticity and integrity, an electronic (or microform) copy of a document will be presumed to have the same probative value as the original, pursuant to the actual rules of evidence set out in the Luxembourg Civil Code. These requirements are laid down in a grand ducal regulation of 1986 (the "1986 Regulation"). The Commercial Code requires undertakings to store all business-related information and documents (contracts, invoices, incoming and outgoing correspondence, etc.) for a certain period of time. Such documents, with the exception of the balance sheet and profit-and-loss statement, can be kept in electronic form (or microform) provided the requirements of the 1986 Regulation are met.

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