Last update 25.10.2018
Within budgetary constraints, financial aid is granted to any cargo or passenger vessel equipment projects intended to improve navigational safety, fleet productivity or to protect the environment.
Who is concerned
It applies to any private individual, natural or legal person domiciled, or with their registered office, in Luxembourg.
To be eligible for the aid scheme, projects must fulfil the following criteria:
- applicants are domiciled, or have their registered office, in Luxembourg;
- the project's objective is:
- navigational safety;
- environmental protection;
- fleet productivity;
- the promotion of transportation by navigable waterways;
- the project requires a minimum investment of:
- EUR 2,500 for inland waterway vessel equipment;
- EUR 10,000 for inland waterway infrastructure or superstructure projects;
- financial aid for inland waterway vessel equipment is granted to owners of inland waterway vessels listed, or in the process of being listed in the Luxembourg register of inland waterway vessels;
- financial aid is granted for inland waterway infrastructure or superstructure projects on the Luxembourg side of the Moselle river;
- the financial aid does not result in the de minimis aid threshold being exceeded.
Applications for authorisation must be submitted to the minister within 6 months of the invoices relating to the eligible investments being compiled and at the latest, by 1 March of the year after the year in which the works or acquisitions took place, or they will be rejected.
How to proceed
Filing an application
Applications for financial aid must be made to the minister by the applicant or by an agent on the applicant's behalf:
- either by registered letter with acknowledgement of receipt;
- or by authenticated online submission.
Applications will be rejected unless they include the following supporting documents and information:
- a copy of the applicant's passport, identity card, travel document or any other equivalent valid document identifying the applicant as a natural person or as the director or manager of a legal person;
- the beneficiary's bank account identification document;
- the type of aid sought;
- a copy of estimates for work or equipment;
- a provisional work schedule;
- a copy of any receipted invoices and proof of payment;
- where the application is filed by a third party, express authorisation from the principal;
- where the application is filed by a legal person established under private law:
- a recent extract from the Trade and Companies Register (Registre de Commerce et des Sociétés – RCS);
- documentation of any de minimis aid received by said legal person or by the group to which it belongs during the last 3 tax years;
- an affidavit (sworn statement) to the effect that no aid has been sought from any other public authority which overlaps in full, or in part, with the application submitted;
- a certificate drafted by the Luxembourg Inland Revenue (Administration des contributions directes) and the Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA) certifying that applicants are up to date with their tax obligations;
- an official certificate stating that applicants are up to date with their social security contributions in Luxembourg.
Application processing time
Once the case has been investigated, the minister's decision as to whether or not the applicant is eligible for aid is sent to the applicant by registered letter within 3 months of submission of the complete application.
If the budget does not cover the sums requested, the amount will be distributed on a pro rata basis according to the sums available.
Once verified, the applicant will be informed of the amount of aid granted by registered letter, at the latest, by 1 June of the year following that in which the works or the acquisitions took place.
Amount of aid
The aid covers part of the total cost of the expenditure approved by the minister, at the following rates, and with a EUR 20,000 cap per applicant and per vessel (in the event of the acquisition of inland waterway vessels) or per applicant and per inland waterway infrastructure/superstructure (for inland waterway infrastructure or superstructure projects).
The amount of aid is set as follows:
- aid to purchase inland navigation vessel equipment:
- 30 % of the cost of technical adaptations made to existing vessels with the aim of making inland waterway transport more environmentally friendly, VAT included;
- 30 % of the cost of technical adaptations made to existing vessels with the aim of improving fleet productivity, VAT included;
- 30 % of the cost of purchasing new equipment aimed at improving navigational safety, VAT included;
- 30 % of the cost of purchasing handling equipment for an existing slipway and tools to assist with loading, VAT included;
- aid for inland waterway infrastructure or superstructure projects:
- 50 % of the cost of surveys prior to the construction or refurbishment of port or goods transfer infrastructures, VAT included;
- 30 % of the cost of purchasing the land needed to load goods to navigable waterways;
- 50% of the cost of purchasing the equipment needed to transfer goods or for their pre- or post-processing on shore, VAT included;
- 30 % of the cost of surveys prior to the construction of infrastructures for berthing and mooring vessels, VAT included;
- 40 % of the cost of building or refurbishing docking facilities for passenger ships operating a regular service, VAT included;
- 30 % of the cost of creating marinas or public berths, VAT included;
- 30 % of the cost of creating additional mooring capacity at marinas and more public berths, VAT included;
- 30 % of the cost of constructing or refurbishing public water sports facilities, VAT included;
- 50 % of the cost of constructing or refurbishing facilities for collecting, discharging and receiving Rhine and inland waterway waste, VAT included;
- 50 % of the cost of surveys relating to the construction of transfer areas, VAT included.
The beneficiary of the financial aid for inland waterway vessel equipment undertakes to operate the subsidised equipment for a period of 2 years.
Beneficiaries of financial aid for inland waterway infrastructures or superstructures undertake to operate the subsidised infrastructure or superstructure, on a commercial basis, for 4 years.
This operating commitment starts on the date that the aid is granted.
Financial aid must be repaid if obtained through knowingly false or incomplete statements or if the aid is granted unduly.
Beneficiaries also forfeit the aid if they do not comply with grant-related obligations, unless the minister decides otherwise, based on a reasoned request.