Property tax is a local communal tax which applies to all developed and undeveloped real estate in Luxembourg.
Each year, communes set the communal tax rates for the different categories of property and send an annual assessment indicating the amount payable and the due date. Property owners are required to pay the property tax.
The property tax certificate proves that the holder is the owner of real property, or an agricultural or woodland plot, in a commune in Luxembourg.
Holders are asked to produce this document when filing certain administrative procedures.
Who is concerned
Only the owners of real estate or a plot of land, whether developed or not, located on the territory of Luxembourg, can apply for a property tax certificate from the communal tax office.
The issue of the certificate is subject to the payment of a tax. This chancellery tax must be paid to the communal administration.
How to proceed
Filing an application
In principle, the property tax certificate is issued by the communal administration of the commune in which the property is located (for Luxembourg City, contact the Communal Taxation Department (Service des impositions communales).
The certificate can either be issued immediately if applying in person at the office, or sent through the post.
Required supporting documents
The property tax certificate is issued on production of a valid ID.
Strictly speaking, in order to be accepted by Luxembourg administrations, the certificate needs to be recent (i.e. issued within the past 3 months).