Luxembourg Brevet de Maîtrise (Master Craftsman — Chambre des Métiers)

Under Article L. 121-5 of the Luxembourg Labour Code (Code du travail), what is the minimum duration of a trial period (période d'essai) agreed in a contract of indefinite duration (CDI)?

• A2 weeks
• B1 month
• C3 months
• D6 months

A master electrician hires a technician on a CDI and orally agrees a three-month trial period, but the written contract signed on the first working day contains no trial clause. What is the consequence under Article L. 121-5 of the Code du travail?

• AThe three-month trial period applies because both parties agreed to it orally
• BThe trial period is automatically reduced to the two-week statutory minimum
• CThe contract is deemed concluded for an indefinite duration without any trial period
• DThe employer may add the trial clause by written amendment at any time during the first m…

Under Article L. 211-5 of the Luxembourg Code du travail, what are the normal maximum working-time limits for a full-time employee?

• A35 hours per week and 7 hours per day
• B38 hours per week and 7.6 hours per day
• C42 hours per week and 8.4 hours per day
• D40 hours per week and 8 hours per day

Under Article L. 211-27 of the Code du travail, how is overtime normally compensated for an employee who is not a senior executive (cadre supérieur)?

• A125% pay as the rule, with 1.25 hours of time off only if the employee asks for it
• B1.5 hours of paid time off per overtime hour as the rule, with 140% pay only if time off…
• COne hour of paid time off per overtime hour, with no premium in any case
• D150% pay as the rule for every overtime hour, with the full amount subject to tax and soc…

Under Article L. 233-4 of the Code du travail, what is the statutory minimum annual paid leave (congé de récréation) for an adult employee?

• A20 working days per year
• B25 working days per year
• C26 working days per year
• D30 working days per year

How many statutory public holidays (jours fériés légaux) does Article L. 232-2 of the Code du travail list for Luxembourg?

• A11 public holidays
• B10 public holidays
• C12 public holidays
• D9 public holidays

Under Article L. 124-3 of the Code du travail, what notice period must an employer give when dismissing an employee with 3 years of continuous service?

• A1 month
• B2 months
• C4 months
• D6 months

A qualified joiner with 12 years of continuous service resigns from a craft enterprise by registered letter. Under Articles L. 124-3 and L. 124-4 of the Code du travail, what notice must the joiner give?

• A6 months
• B2 months
• C1 month
• D3 months

Under Article L. 124-7 of the Code du travail, what minimum severance allowance (indemnité de départ) is owed to an employee on a CDI who is dismissed with notice after 6 years of continuous service?

• ANo severance allowance, only salary during the notice period
• B2 months of salary
• C3 months of salary
• D1 month of salary

Under Articles L. 122-4 and L. 122-5 of the Code du travail, what is the maximum total duration of an ordinary (non-seasonal) fixed-term contract (CDD) with the same employee, renewals included?

• A12 months
• B18 months
• C24 months
• D36 months

Under Article L. 411-1 of the Code du travail, from what workforce size must an enterprise have staff delegates (délégation du personnel) elected?

• AAt least 5 employees
• BAt least 11 employees
• CAt least 15 employees
• DAt least 50 employees

A craft business with 12 employees must organise occupational risk prevention. Which rule applies to the designated worker (travailleur désigné) in an enterprise of this size?

• AThe employer may take on the role personally if they meet the training, experience and ti…
• BThe enterprise is exempt from appointing anyone for prevention because it has fewer than…
• CThe enterprise must always contract an external prevention service, whatever skills it ha…
• DA staff delegate automatically becomes the designated worker, without needing any specifi…

Which Luxembourg authority supervises the application of labour law and occupational health and safety rules in workshops and on building sites?

• AChambre des Métiers (CdM)
• BCentre commun de la sécurité sociale (CCSS)
• CAdministration de l'enregistrement, des domaines et de la TVA (AED)
• DInspection du travail et des mines (ITM)

Under the Luxembourg Consumer Code (Code de la consommation), for how long after delivery is a professional seller liable to a consumer under the legal guarantee of conformity for new goods?

• A6 months
• B1 year
• C5 years
• D2 years

A joinery supplier delivers custom windows to a building contractor under a retention-of-title clause, and the contractor is declared bankrupt before paying. Under the Luxembourg Code de commerce, what condition must the clause meet for the supplier to rely on it against the bankruptcy estate?

• AIt must have been registered with the Trade and Companies Register before delivery
• BIt must have been drawn up as a notarial deed
• CIt must be recorded in a writing drawn up no later than the time of delivery (or of the f…
• DNo condition applies, because retention of title is implied by law in all sales between t…

What is the minimum share capital required to incorporate a standard private limited liability company (société à responsabilité limitée, Sàrl) in Luxembourg?

• A€1
• B€12,000
• C€25,000
• D€30,000

Which statement about the simplified private limited company (Sàrl-S) in Luxembourg is correct?

• AIts capital must be between €1 and €12,000, and only natural persons may be partners
• BIts capital must be at least €12,000, and it must be incorporated before a notary
• COther companies may hold its shares, and its capital has no upper limit
• DA natural person may be a partner in any number of Sàrl-S companies at the same time

Under the Luxembourg Law of 10 August 1915 on commercial companies, what is the liability of the manager (gérant) of an Sàrl?

• ANo personal liability at all, because the Sàrl has its own legal personality separate fro…
• BLiability for management faults, and joint and several liability for breaches of the comp…
• CAutomatic personal liability for all of the Sàrl's unpaid debts as soon as the company is…
• DLiability only if the manager also holds more than 50% of the shares and has signed the a…

In contract law, what distinguishes an obligation of result (obligation de résultat) from an obligation of means (obligation de moyens)?

• AResult: non-achievement itself engages liability unless an external cause is proven; mean…
• BMeans: non-achievement of the outcome engages liability by itself; result: the creditor m…
• CBoth lead to the same liability; the labels only show whether the contract was written or…
• DObligations of result exist only in consumer sales, whereas obligations of means exist on…

An apprentice of a roofing company drops a tool from scaffolding on a client's site and damages a parked car. Under the Civil Code rule on liability for employees (préposés), who is liable to the car owner?

• AOnly the apprentice personally, because it was the apprentice's own act that caused the d…
• BThe employer, as principal (commettant), for damage caused by its employees in their assi…
• CNo one, because the damage occurred on the client's private property during the works
• DThe client who commissioned the roofing work, because the client is the owner of the site

In the Luxembourg standard chart of accounts (plan comptable normalisé, PCN), in which class are formation expenses and fixed assets (actifs immobilisés) recorded?

• AClass 2
• BClass 3
• CClass 4
• DClass 5

In the Luxembourg plan comptable normalisé (PCN), which class records expenses (charges), such as purchases of materials, external services, staff costs and depreciation?

• AClass 3
• BClass 4
• CClass 5
• DClass 6

A craft employee earns a fixed gross monthly salary of €3,806. For organisational reasons the employer cannot grant time off for 5 overtime hours. Using the Code du travail method (monthly salary ÷ 173), how much must be paid for those 5 hours?

• A€110.00
• B€137.50
• C€154.00
• D€165.00

What does the balance sheet (bilan) of a craft enterprise show?

• AThe revenues and expenses of the financial year, and the resulting profit or loss shown o…
• BWhat the enterprise owns (assets) and how it is financed (equity and liabilities) at the…
• CA month-by-month forecast of cash receipts and payments for the coming year
• DThe cost price of each customer order, split into direct and indirect costs

A joinery workshop buys a CNC machine on 1 January for €40,000 excluding VAT (the 17% VAT is fully deductible). Its useful life is 5 years with no residual value. What is the annual straight-line depreciation charge (dotation aux amortissements linéaires)?

• A€8,000 per year
• B€9,360 per year
• C€10,000 per year
• D€12,000 per year

An electrical contractor buys a service van for €36,000 excluding VAT on 1 October and depreciates it on a straight-line basis over 4 years (25% per year). Applying the pro rata temporis rule, what is the depreciation charge for the first financial year ending 31 December?

• A€2,250
• B€3,000
• C€4,500
• D€9,000

For Luxembourg wage-tax withholding in 2026, which tax class generally applies to a married employee who is taxed jointly with their spouse?

• AClass 1
• BClass 1a
• CClass 2
• DClass 3

An artisanal bakery has annual fixed costs of €120,000, and its variable costs are 60% of turnover (a contribution margin ratio of 40%). What is its break-even turnover (seuil de rentabilité)?

• A€120,000
• B€200,000
• C€240,000
• D€300,000

A metalworker sells bespoke railings at €1,500 each. The variable cost per railing (steel, galvanising, consumables) is €900, and annual fixed costs are €54,000. How many railings must be sold per year to break even (point mort en quantité)?

• A36 railings
• B60 railings
• C120 railings
• D90 railings

When calculating the cost price of a job, what is the difference between direct costs and indirect costs?

• ADirect costs are always the fixed costs of the business, while indirect costs are always…
• BDirect costs are traceable to one job (materials, labour hours); indirect costs are sprea…
• CDirect costs already include the profit margin, while indirect costs are the costs before…
• DDirect costs are the amounts on the supplier's invoice, while indirect costs are the VAT…

A heating installer has 1,500 billable hours per year and total annual labour costs (gross salary plus employer contributions) of €52,500. The overhead allocated to this technician is €15 per hour, and the business targets a profit of €10 per hour. What is the minimum hourly billing rate excluding VAT?

• A€45 per hour
• B€50 per hour
• C€60 per hour
• D€70 per hour

An electrician prepares a quote: materials cost €1,200 plus a 10% handling markup, 16 hours of labour are billed at €65 per hour, and travel is a flat €80. What is the quote total excluding VAT?

• A€2,440
• B€2,320
• C€2,360
• D€2,544

A craft enterprise has permanent capital (equity plus medium- and long-term debt) of €220,000 and net fixed assets of €160,000. What is its net working capital (fonds de roulement)?

• A+€60,000
• B−€60,000
• C+€30,000
• D+€380,000

At year end a craft firm has inventories of €40,000, customer receivables of €50,000, supplier payables of €45,000 and tax and social debts of €20,000. What is its working capital requirement (besoin en fonds de roulement)?

• A€5,000
• B€25,000
• C€45,000
• D€65,000

A craft business has net working capital of +€60,000 and a working capital requirement of +€25,000. What is its net cash position (trésorerie nette)?

• A−€35,000
• B+€25,000
• C+€85,000
• D+€35,000

What is the standard rate of value added tax (taux normal de TVA) in Luxembourg in 2026?

• A14%
• B19%
• C17%
• D21%

In 2026 a private-sector employee earns €4,000 gross per month. Using the 2026 employee rates (pension insurance 8.5%, health insurance benefits in kind 2.8%, health insurance cash benefits 0.25%), what is the employee's monthly contribution for these three items? Ignore dependency insurance and wage tax.

• A€442.00
• B€452.00
• C€462.00
• D€518.00

In a quarter, a glazing firm invoices €60,000 excluding VAT at the 17% standard rate and pays €4,800 of deductible input VAT on supplies, fuel and tools. How much VAT must it pay to the Administration de l'enregistrement, des domaines et de la TVA (AED) for the quarter?

• A€4,800
• B€5,400
• C€10,200
• D€15,000

Since 1 January 2025, what annual turnover threshold applies to Luxembourg's VAT franchise scheme for small enterprises established in Luxembourg?

• A€25,000
• B€35,000
• C€100,000
• D€50,000

Which Luxembourg social contribution on an employee's salary is paid by the employer alone?

• APension insurance
• BMutualité des employeurs contribution
• CHealth insurance (benefits in kind)
• DDependency insurance

What is the main purpose of a job description (fiche de poste) in a craft business?

• ATo define the role's purpose, main tasks, required competences, responsibilities and repo…
• BTo serve as the written employment contract required by the Code du travail
• CTo record the employee's daily start and finish times so that payroll can be calculated
• DTo fix the employee's salary level and bonus entitlements by reference to the applicable…

Which sequence reflects a structured recruitment process for a craft enterprise?

• APublish an advertisement, hire the first suitable applicant, then define the tasks during…
• BMake an offer to a recommended candidate, then write the job profile and advertise the po…
• CAssess the need, write the job profile and advert, screen applications, interview and tes…
• DScreen the CVs received, set the salary, then assess the staffing need and finally write…

Why is a structured onboarding process (procédure d'accueil et d'intégration) important when a craft business hires a new employee?

• AIt allows the employer to postpone the new hire's social security affiliation until the e…
• BIt introduces safety rules, quality standards, tools and colleagues, speeding up integrat…
• CIt replaces the trial period, so that the employment contract becomes definitive from the…
• DIt transfers responsibility for workplace safety to the new employee once they sign the i…

What is the main objective of an annual appraisal interview (entretien annuel d'évaluation) between a master craftsperson and a team member?

• ATo issue formal warnings for all the mistakes that have accumulated during the past year
• BTo review results, assess competences, agree objectives and identify training needs in a…
• CTo change the employee's working hours and salary without needing the employee's agreement
• DTo decide on promotions solely by comparing employees' length of service in the company

In Hersey and Blanchard's situational leadership model, on what basis does a manager adapt their leadership style?

• AThe employee's age and length of service
• BThe size of the team and the firm's turnover
• CThe team member's competence and commitment for the specific task
• DThe manager's own personality type and preferred working hours

In the situational leadership model, when should a master craftsperson use a delegating style?

• AWith a new apprentice on the first day in the workshop
• BWith an employee who lacks both the skills and the motivation for the task
• CIn an acute emergency on site that requires immediate instructions
• DWith an employee who has high competence and high commitment for the task

Two experienced technicians in a workshop are in open conflict, and it is affecting the team. What is the most constructive approach for the master craftsperson?

• AHear each person separately, then hold a joint meeting focused on facts and working rules…
• BLet the two technicians sort it out themselves, since experienced staff should not need m…
• CSide with the more senior technician to restore authority quickly
• DPermanently assign the two technicians to separate sites without discussing the underlyin…