Reimbursement of indirect taxes for active farmers
Last update
Summary:
Subject to certain conditions, you can apply for the reimbursement of certain indirect taxes – e.g. registration fees, public register recording fees, inheritance taxes, etc. – in connection with your agricultural holding. Applications must be submitted online via MyGuichet.lu.
Farmers in activity can have certain indirect taxes reimbursed upon request.
The indirect taxes that can be reimbursed are those that are paid when real rights to the ownership of movable and immovable property used for agricultural purposes – with the exception of woodland – are transferred inter vivos (i.e. between living persons) or in the event of death.
Applications must be submitted online via MyGuichet.lu.
Who is concerned
Any farmer who:
- is active within the meaning of Article 1 of the Law of 2 August 2023;
- is under the age of 65;
- manages an agricultural holding producing at least EUR 25,000 in total standard output.
Prerequisites
Setting up a business eSpace
First of all, you will need to log in to MyGuichet.lu. To do so, you will need a LuxTrust product or an electronic identity card (eID).
You will then need to create a business eSpace.
How to create a business eSpace on MyGuichet.lu
There are 2 possible scenarios:
- You are a new user of MyGuichet.lu. You must:
- first register on MyGuichet.lu; and
- then create a business eSpace.
- You already have a private eSpace on MyGuichet.lu. You can directly create a business eSpace without having to register again.
Further information as well as tutorials in relation with the business eSpace are available in our dedicated help page.
How to proceed
Filing the application
Applications must be filed online via the MyGuichet.lu platform. This procedure requires authentication using a LuxTrust product or an electronic identity card (eID).
Before submitting your application, you will need to complete the following steps:
- fill in the required information;
- confirm your input;
- validate your input.
Supporting documents
You will need to attach any supporting documents that you may be asked to provide while filling in the application form on MyGuichet.lu.
Eligible taxes and reimbursement
The taxes that are eligible for reimbursement are:
- registration fees and public register recording fees;
- inheritance taxes or transfer costs paid by the beneficiary:
- excluding any other costs in connection with the deed in question;
- capped at the amount of the registration and public register recording fees that are due when transfers of property are made between living persons.
The taxes that are paid on the transfer of property rights, or on the right of enjoyment of built property, are reimbursed in full.
The taxes that are paid on the transfer of ownership of other immovable property are reimbursed based on a price per hectare, as follows:
- EUR 12,500 for agricultural land and cleared nursery land;
- EUR 25,000 for horticultural land; and
- EUR 75,000 for vineyards and orchards.
The registration fees that are paid upon registering a lease agreement concluded by a young farmer are also eligible for reimbursement:
- in the year preceding; or
- in the 5 years following the decision to award the start-up grant.
If the total amount of taxes paid is less than EUR 100, the sum will not be reimbursed.
Online services and forms
Online services
Who to contact
-
Ministry of Agriculture, Food and Viticulture ASTA - Structural Improvements Service
- Address:
- 16, route d'Esch L-1019 Luxembourg
- Phone:
-
(+352) 45 71 72 303
Jacques KRIER
- Phone:
-
(+352) 45 71 72 302
Laurent ROEDER
- Email address:
- jacques.krier@asta.etat.lu
- Email address:
- laurent.roeder@asta.etat.lu
Related procedures and links
Procedures
Links
Further information
on the website of the Ministry of agriculture, Viticulture and Rural Development
Legal references
-
Loi du 2 août 2023
concernant le soutien au développement durable des zones rurales
-
Règlement grand-ducal du 16 novembre 2023
relatif aux aides aux investissements et à l’aide à l’installation dans le secteur agricole