Recreational, cultural and tourist facilities and equipment
Last update
The Ministry of Agriculture, Food and Viticulture grants financial aid for investment in recreational, cultural and tourist facilities and equipment.
Financial aid may be granted to active farmers to create and renovate tourist accommodation facilities.
Who is concerned
Entities concerned
The financial aid is intended for:
- any natural or legal person;
- communes and associations of communes;
- in the event of creation and renovation of tourist accommodation facilities: active farmers, in accordance with Article 1 (2) of the amended law of 2 August 2023 on support for the sustainable development of rural areas.
Regions concerned
The projects are carried out on the territory of the following communes: Beaufort, Bech, Beckerich, Berdorf, Bettendorf, Betzdorf, Bissen, Biwer, Boulaide, Bourscheid, Bous-Waldbredimus, Clervaux, Colmar-Berg, Consdorf, Contern, Dalheim, Dippach, Echternach, Ell, Erpeldange-sur-Sûre, Esch-sur-Sûre, Feulen, Fischbach, Flaxweiler, Frisange, Garnich, Goesdorf, Grevenmacher, Grosbous-Wahl, Habscht, Heffingen, Helperknapp, Junglinster, Kehlen, Kiischpelt, Koerich, Lac de la Haute-Sûre, Larochette, Lenningen, Leudelange, Lintgen, Lorentzweiler, Manternach, Mersch, Mertert, Mertzig, Mondorf-les-Bains, Niederanven, Nommern, Parc Hosingen, Préizerdaul, Putscheid, Rambrouch, Reckange-sur-Mess, Redange-sur-Attert, Reisdorf, Remich, Roeser, Rosport-Mompach, Saeul, Schengen, Schieren, Schuttrange, Stadtbredimus, Steinfort, Steinsel, Tandel, Troisvierges, Useldange, Vallée de l’Ernz, Vianden, Vichten, Waldbillig, Weiler-la-Tour, Weiswampach, Wiltz, Wincrange, Winseler and Wormeldange.
Active farmers are eligible for financial aid no matter what commune in Luxembourg they are located in.
Eligible investments
The financial aid may be granted for investments relating to:
- the development of recreational facilities;
- easy, adapted and targeted access to natural spaces and cultural sites;
- the development of themed and educational trails;
- the promotion of recreational and tourist products and services;
- local information and documentation centres;
- themed exhibitions;
- rural museums;
- standard signage for tourist sites and trails;
- reception and assistance for visitors;
- the purchase of recreational and tourist equipment that is suitable for people with reduced mobility;
- the development of operators' skills.
Ineligible expenses
The following expenses are not eligible and may not be listed in the total cost of the project:
- value added tax (VAT), if it is recoverable;
- acquisition costs of buildings;
- benefits in kind;
- maintenance costs;
- payroll expenses and operating costs.
Prerequisites
The financial aid application must be filed before:
- the implementation of the project or activity; or
- the actual investment is made.
Actual investment means the purchase of the asset or the beginning of the works, which is evidenced by the date on the first invoice issued.
The financial aid allowance is subject to a minimum cost of EUR 5,000.
Projects, activities and investments carried out by a commune or association of communes must be organised in conjunction with the relevant local public and private stakeholders, except in the case of investments that are limited to one-time installations or initiatives, such as temporary exhibitions.
All projects, activities and investments must be open to the public.
The economic viability of profit-generating operations must be demonstrated.
Unless the investor is a commune or association of communes, the investor must be the project operator.
Any facilities that are created must safeguard local authenticity through the choice and sourcing of materials.
Deadlines
The financial aid application must be filed before the project or activity is implemented, or before the investment is made.
Expenses for costs of studies and consulting relating to investment or to the purchase of the material good are eligible before works begin or before the material good is purchased.
The application for payment must be filed within 3 years following the decision on the granting of the financial aid. Failure to meet this deadline will result in the forfeiture of the financial aid.
If the beneficiary submits a request before the end of the 3-year period, the deadline for filing the application for payment can be extended by 12 months.
How to proceed
Application for aid
Submitting the application
The financial aid application, along with the required supporting documents, must be filed before the project or activity is implemented, or before the investment is made, using the required form (see under 'Online services and forms'), which must then be sent to the Rural Development Department:
- by electronic means: if filing by email, you must request an OTX link for submitting the documents from the Rural Development Department. You may request this link:
- by phone: (+352) 247 72 525; or
- by email: drural@ma.etat.lu; or
- by post to the following address:
Ministère de l’Agriculture, de l’Alimentation et de la Viticulture
Service du Développement rural
L-2913 Luxembourg
Supporting documents
You must include the following supporting documents with your application (* mandatory / ** mandatory where applicable):
- a bank account identification document*;
- a description of the project (current status, planned actions, objectives)*;
- an itemised quotation*;
- an inventory of net surface area, for the creation of facilities in a building**;
- documents pertaining to requests for co-financing from third parties**;
- the articles of association and/or agreements of the applicant organisation**;
- an extract from the cadastral map*;
- an extract from the general development plan (plan d’aménagement général - PAG)*;
- a digital version of the project plans**.
If you are a commune or association of communes, you must include the following additional documents:
- the extract from the minutes that pertains to the approval of the quotation*;
- documents pertaining to public dialogue: invitations and reports*.
If you are a natural or legal person, you must include the following additional documents:
- the duly completed and signed declaration on de minimis financial aid* (integral part of the financial aid application form);
- a profitability study. For a profit-generating project, the economic viability will be determined through a profitability study that includes**:
- a detailed technical and economic description of the planned investment;
- the project's estimated cost and its funding plan;
- the conclusion of the profitability study.
Application for payment
Submitting the application
The application for payment must be filed within 3 years following the decision on the granting of the financial aid. Failure to meet this deadline will result in the forfeiture of the financial aid. If the beneficiary submits a request before the expiry of the 3-year deadline, the deadline for filing the application for payment can be extended by 12 months.
The application for payment and the invoice inventory are available under 'Online services and forms':
You must send your application for payment together with the supporting documents to ASTA's regional service.
Supporting documents
You must enclose the following with your application:
- the statement of invoices, drawn up, certified and signed by the project owner (available under 'Online services and forms');
- copies of invoices along with details/breakdowns, credit notes and proof of payment (for a communal project: cash flow journals);
- the bank account identification document, if not yet submitted;
- documents pertaining to requests for co-financing from third parties, if not yet submitted with the financial aid application;
- a photo proving that the explanatory plaque has been affixed (when the final statement is drawn up).
Tracking applications
ASTA's regional services will first carry out a technical inspection on site, followed by a check of the payment records.
The file is then submitted to the Rural Development Department which will perform the administrative check.
After the statement is checked, the financial aid will be paid based on the investment amount accepted as eligible.
Financial terms and conditions
The maximum aid rate applied to eligible expenses is 40%.
The maximum aid rate applied to eligible expenses to create and renovate tourist accommodation facilities is 20%.
If another public department is to provide co-financing, the beneficiary must notify the Rural Development Department, which will take this into account when paying the subsidy.
Eligible investment is capped at EUR 5,000 per square metre of floor space created in the buildings.
The cost of a set project, activity or investment cannot exceed EUR 1,000,000.
The investment granted to a commune or association of communes for the 2023–2027 programming period is capped at EUR 1,500,000.
For profit-generating operations, the total of the financial aid cannot exceed EUR 300,000 per beneficiary over a 3-year period.
Repayment of financial aid
The financial aid must be repaid if the beneficiary transfers ownership of the good or stops using it for the anticipated purpose less than 10 years after the decision funding the payment of the financial aid is issued.
Themed exhibitions may have an operating period shorter than 10 years.
Online services and forms
Downloadable forms
Application for aid
Application for payment
Statement of invoices
Who to contact
Ministry of Agriculture, Food and Viticulture Rural Development Department
- Address:
-
1, rue de la Congrégation
L-1352
Luxembourg
L-2913 Luxembourg
- Phone:
- (+352) 247 72 525
- Email address:
- drural@ma.etat.lu
Ministry of Agriculture, Food and Viticulture Administration of Technical Agricultural Services (ASTA) - Northern Regional Service
- Address:
-
8, route d’Ettelbruck
L-9230
Diekirch
B.P. 163, L-9202 Diekirch
- Phone:
- (+352) 45 71 72 361
- Email address:
- marc.weydert@asta.etat.lu
Ministry of Agriculture, Food and Viticulture Administration of Technical Agricultural Services (ASTA) - Southern Regional Service
- Address:
-
40, rue de l’Église
L-6720
Grevenmacher
B.P. 4, L-6701 Grevenmacher
- Phone:
- (+352) 45 71 72 381
- Email address:
- yves.mersch@asta.etat.lu
Related procedures and links
Procedures
Links
Legal references
-
Commission Regulation (EU) 2023/2831 of 13 December 2023
on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid
-
Loi du 2 août 2023
concernant le soutien au développement durable des zones rurales
-
Règlement grand-ducal du 26 septembre 2023
relatif aux régimes d’aides prévues au titre 2 de la loi modifiée du 2 août 2023 concernant le soutien au développement des zones rurales