Luxembourg’s Asset Recovery Office (ARO) identifies, and traces assets linked to domestic and foreign offences and facilitates the exchange of information with authorities abroad.

Luxembourg’s Asset Management Office (AMO) is responsible for managing and, when necessary, disposing of property frozen, seized or confiscated during domestic or foreign criminal proceedings.

The Customs and Excise Administration (ADA) is responsible for border controls, including cross-border currency and bearer-negotiable instrument (BNI) controls. The ADA may temporarily seize undeclared cash or cash suspected as the proceeds or instrumentalities of crime.

The Luxembourg Inland Revenue (ACD) is responsible for setting and collecting direct taxes. It also reviews relevant tax processes to detect illegal activities and shares findings with Luxembourg’s LEAs.