Paying municipal taxes

Last updated more than 5 years ago

As autonomous local government units with their own legal personality, Luxembourg communes manage their own assets and interests through local representatives, under the supervision of the central government.

To accomplish their various missions, communes require sufficient financial resources to cover the expenses that achieving their objectives entails. These financial resources derive from:

  • financial allocations by the central government (1/3 of the total);
  • local taxes, namely the business tax and the property tax (1/3 of the total);
  • taxes and fees collected by the communes as consideration for services rendered or provided (1/3 of the total).

Who is concerned

All private individuals, whether owners or tenants, who reside in any commune in the Grand Duchy of Luxembourg, as well as all companies that are legally established in any Luxembourg commune, are subject to local taxes and municipal taxes.

Persons residing outside Luxembourg may also be subject to these taxes when they use services provided by a commune in Luxembourg, for example, when they have a second home in Luxembourg and use municipal water supplies at this property.

In principle, municipal taxes are levied without regard to personal circumstances (married or single, with or without children), legal status (private individual, merchant, self-employed person, commercial company, non-profit organisation) or personal income / assets. These taxes generally correspond to payment for services rendered or provided.

How to proceed

The communal business tax (for companies) and the property tax (for companies and private individuals) provide communes with 1/3 of the revenue used to finance the expenses they incur (schools, road infrastructure, water mains, water supply pipes, sports and cultural facilities, etc.).

Each year, communes set the applicable rates for property and business taxes. The rates applied by the different communes, once approved by the Grand Duchy, are published each year in Mémorial B, the second series of Luxembourg’s official gazette.

The types and amounts of municipal taxes levied (for example, on the supply of drinking water, wastewater treatment or waste management) depend on the costs of these services or utilities and can thus vary from one commune to the next.

The main municipal taxes are as follows:

  • 'chancery' (stamp) taxes (for the issuance of certificates of residence, extracts or copies of civil status records, signature certification, various authorisations, etc.);
  • taxes for waste management;
  • tax for the supply of drinking water;
  • tax for wastewater and sewage treatment;
  • taxes for network connections (to water mains, to supply pipes, etc.);
  • taxes for electricity and gas (for communes managing these utilities);
  • tax for the granting of cemetery concessions;
  • tax on dogs;
  • tax for parking (payment for parking on public thoroughfares);
  • special tax for unoccupied residential buildings and some vacant land plots.

Municipal taxes are levied either at regular intervals (quarterly, half yearly or annually) or on a one-time basis.

For more details, taxpayers are advised to visit the website of their commune or contact the appropriate departments of the communal administration. Website URLs and street addresses for all communal administrations, as well as contact information for their departments, may be viewed on the website of the Association of Luxembourg Cities and Communes (Syndicat des villes et communes de Luxembourg – Syvicol).

Forms / Online services

Land register

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Cadastre

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Kataster

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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