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.

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.

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.

Procedures

Links