Declaration for groundwater and surface water extraction tax
Last update
Any person who extracts groundwater or surface water must submit an annual declaration to the Water Management Agency (Administration de la gestion de l’eau - AGE).
This declaration allows the Agency to calculate the water extraction tax, in accordance with the legislation in force.
Any water extraction is subject to prior authorisation.
Who is concerned
Natural or legal persons who extract groundwater (drilling, wells, springs, etc.) or surface water (watercourses, lakes, etc.).
Deadlines
You must submit the declaration for the water extraction tax between 1 January and 31 March in the year following the extraction.
How to proceed
Filing the declaration
You can send your water extraction declaration to the Water Management Agency:
- by post, using the official form in paper format (see Online services and forms);
- online via MyGuichet.lu (see Online services and forms). This procedure requires authentication with a LuxTrust product or a Luxembourg electronic identity card (eID).
After having started the online procedure, you will be invited to follow the electronic assistant's instructions in order to complete your declaration.
Electronic signature
The water extraction declaration on MyGuichet.lu requires a signature with an electronic authentication and signature certificate stored in:
- a LuxTrust product; or
- a Luxembourg electronic identity card (eID).
The electronic signature cannot be performed with an eIDAS means of identification from another country.
Tax
The amount of the fee depends on the annual volume of water that you extract:
- EUR 0.125 per m3 for any extraction greater than 200 m3 per year;
- a lump sum of EUR 25 per year, if the annual volume extracted does not exceed 200 m3.
Online services and forms
Who to contact
Related procedures and links
Procedures
Links
Legal references
-
Loi modifiée du 19 décembre 2008
relative à l'eau
-
Règlement grand-ducal du 18 juin 2020
portant sur la déclaration des éléments nécessaires au calcul des taxes de prélèvement et de rejet