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Lëtzebuerg / Luxembourg·Destination guide · Western Europe

Luxembourg

49.6116° N · Western Europe · Schengen

Luxembourg still requires a fiche d'hébergement — now electronic, for every guest aged 15+.

Since 1 September 2025, the loi du 28 février 2025 relative aux fiches d'hébergement obliges every tourist-accommodation operator to establish an electronic fiche for each stay of each traveller aged 15 and over — via Lux Héberge, MyGuichet pre-fill links, or a booking-system web service after STATEC registration. That national guest duty sits beside the 90-night autorisation d'établissement threshold for operators of accommodation establishments, optional hotel classification, and taxe de séjour rules that each commune sets (or does not set) for itself.

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NextStay relevance · Luxembourg

5 / 5

Essential

Loi 28.02.2025 requires an electronic fiche d'hébergement for every guest aged 15+ (in force 1.09.2025 via Lux Héberge / MyGuichet) — on top of the 90-night autorisation d'établissement threshold and commune-level taxe de séjour.

At a glance · Luxembourg

  • Fiche

    Every guest 15+

  • Channel

    Lux Héberge · MyGuichet

  • Business permit

    ≥ 90 nights / year

  • City tax

    Commune-set

Who this is for

What hosts and hotels actually need to know

Luxembourg runs three tracks hosts often blur together. First, guest identification: since 1 September 2025, every paid tourist-accommodation operator (NACE 55.1 hotels and similar, 55.2 tourist / other short-stay, 55.3 campsites) must create an electronic fiche d'hébergement for each guest aged 15+ for each stay, after declaring the establishment to STATEC and obtaining access to the MyGuichet / Lux Héberge system — the old paper / XML channel ended with the reform that repealed the loi modifiée du 24 juin 2008. Guests must present a valid identity card, passport or driving licence so the operator can verify the data; Guichet guidance is explicit that access may be refused without a valid document, including for autonomous entry. Second, market access: renting accommodation units for 90 overnight stays or more in a rolling year is the commercial activity of an exploitant d'établissement d'hébergement and requires an autorisation d'établissement (plus accelerated Horeca training within six months of crossing the threshold); protected names such as hôtel, motel, pension or auberge additionally need statut hôtelier, while the five-star classification remains voluntary. Third, money: ACD taxes rental income; short-term hébergement passager is generally outside the VAT exemption on building rentals (franchise possible under €30,000 turnover, with identification still required); taxe de séjour is commune-only — Ville de Luxembourg G4 levies 3% of the rental amount excl. VAT for hotels, inns and boarding houses; Vianden levies €2 per person aged 15+ per night (camping €2 per pitch); Echternach and other communes must be confirmed locally. Self check-in works when required guest data and identity verification complete before codes release — a polished keybox does not replace the fiche or the ID check.

Front desk or digital, the duty is unchanged in substance: every guest aged 15+ gets an electronic fiche, identity is verified against a valid document, and the establishment stays registered with STATEC for Lux Héberge / MyGuichet.

  • 01Declare each establishment to STATEC via a certified MyGuichet business eSpace and obtain the unique identification number before using the new fiche system
  • 02Establish a fiche for every guest aged 15+ for every stay (no more 'voyageur principal' shortcut)
  • 03Verify data against a valid identity card, passport or driving licence — refuse access if the guest cannot present one
  • 04Hold autorisation d'établissement / statut hôtelier where the activity and protected names require them; collect commune taxe de séjour where the règlement applies

Chapter · Fiches

The electronic fiche d'hébergement

The loi du 28 février 2025 relative aux fiches d'hébergement (in force 1 September 2025) requires tourist-accommodation operators to establish an electronic accommodation form for each stay of each traveller aged 15 and over.

Statute

“Pour chaque séjour et chaque voyageur âgé de 15 ans et plus, une fiche d'hébergement doit être établie. L'exploitant d'un hébergement touristique est tenu d'établir les fiches d'hébergement.”
Loi du 28 février 2025 relative aux fiches d'hébergement (traveller information sheet / Guichet) [01]
  1. 01

    Who must file — and for whom

    Any natural or legal person who provides tourist accommodation for payment is an operator. Guichet maps tourist accommodation to short-stay NACE groups 55.1 (hotels and similar), 55.2 (tourist and other short-stay) and 55.3 (campsites / caravan parks). Every guest aged 15+ needs a fiche for every stay — the old 'voyageur principal' concept no longer applies. Minors under 15 are outside the fiche duty; accompanying under-15s are noted with the adult traveller where the flow asks for them.

    [02][01][03]
  2. 02

    STATEC registration before Lux Héberge

    Create a MyGuichet business eSpace for each establishment, declare the accommodation to STATEC, and request access to the electronic fiche system. STATEC verifies the operator and assigns a unique identification number. Re-registration is required even if you used the pre-2025 system — the old XML / paper channel can no longer transmit traveller data.

    [02][03]
  3. 03

    Five electronic channels

    Operators establish fiches electronically via: the Lux Héberge mobile app; a pre-fill link plus Lux Héberge; a group pre-fill link; manual entry in the certified MyGuichet business eSpace; or a web-service connection from booking software (adaptation costs on the operator). Optional MRZ / eMRTD document readers can extract name, sex, nationality, date of birth, document number and country of residence — scans are used to fill fields and are not retained in the fiche system.

    [02][05]
  4. 04

    Identity check — including autonomous entry

    Official Guichet / webinar guidance is clear: travellers aged 15+ must present a valid identity card, passport or driving licence so the operator can verify the data provided — without a valid document, access to the accommodation may be refused. Pre-fill links do not remove the arrival identity check. For self check-in / autonomous entry, the same verification duty applies before the stay proceeds.

    [05][02]
  5. 05

    Six-month electronic retention

    Under the new system, fiches are retained for six months and then automatically deleted from the national system — operators do not destroy them manually. Paper fiches are no longer established; paper forms created up to 31 August 2025 must still be kept for one year. Signatures captured in Lux Héberge stay in the operator's MyGuichet view and are not transmitted as a separate police signature file.

    [05]

Chapter · Authorisation

90 nights, business permit & hotel status

Guest fiches are not a substitute for market-access rules. Crossing 90 overnight stays triggers the commercial exploitant d'établissement d'hébergement track; protected lodging names need statut hôtelier; star classification stays voluntary.

  1. 01

    90 overnight stays → autorisation d'établissement

    Guichet defines the commercial activity of operators of accommodation establishments as renting accommodation units over 90 overnight stays or more, accumulated over a year (units aggregated per operator; the one-year period runs from the date of the last rental). An accommodation unit is furnished lodging for a visiting clientele who do not take up residence there. Renting to people who register as residents at the address with the commune is not tourist accommodation. From the threshold, the operator must complete accelerated training (food hygiene/safety, human rights, protection of minors) within six months and hold a business permit — operating without one risks criminal sanctions and temporary closure.

    [06][10]
  2. 02

    Statut hôtelier for protected names

    To use hôtel, motel, pension / pension de famille, auberge, restaurant or synonyms in trade names, the manager needs a Horeca business permit plus hotel status (statut hôtelier) from the General Directorate for Tourism, after meeting category-specific safety, hygiene and comfort rules (room counts, sanitary ratios, lighting, heating, night bell where reception is not permanent, etc.).

    [07]
  3. 03

    Voluntary five-star classification

    The Ministry of the Economy and Horesca run an official five-star classification that is voluntary. Hotels self-assess, undergo inspection, and sign a four-year contract. Fees are €680 (≤75 rooms) or €1,150 (>75 rooms). Classification does not replace the fiche system, the business permit, or hotel status.

    [08]
  4. 04

    Commune declaration of furnished rooms

    Guichet's short-term furnished-rental guidance still requires landlords of furnished dwellings or collective dwellings to declare furnished-room letting in advance to the mayor (maximum occupancy, rent, detailed inventory) and to meet sanitary minima. Urbanism / condominium rules may block a change of use — confirm with the commune before subdividing or advertising heavily.

    [09][16]

Chapter · Tax & VAT

ACD, VAT and commune taxe de séjour

There is no single national tourist tax. Direct tax and VAT sit with ACD / AED; overnight levies are written into each commune's règlement-taxe — confirm the unit type is in scope before quoting guests.

  1. 01

    Direct tax — declare rental income

    Income from letting property in Luxembourg is taxed under ordinary progressive rates for residents (non-residents follow ACD non-resident rules unless assimilated). Guichet and ACD point landlords to models 190 / 210 for built-property rental income — file the income-tax return when required.

    [09][11]
  2. 02

    VAT — hébergement passager is generally taxable

    Letting existing buildings is in principle VAT-exempt, but short-term accommodation of persons (hébergement passager), holiday camps / campsites and certain temporary parking are excluded from that exemption and are taxable. Taxable persons under €30,000 annual turnover may benefit from the franchise yet must still identify for VAT and declare turnover.

    [09][12]
  3. 03

    Taxe de séjour is commune-only

    Communal tax regulations where the property sits may levy an accommodation / stay tax and impose declaration duties. There is no nationwide rate. Always confirm the current règlement with the commune — especially whether private apartments, only hotels/inns/pensions, or camping pitches are covered.

    [09][13][15]

Chapter · EU layer

EU law that sits underneath

Luxembourg's electronic fiches and commune taxes sit inside the same European stack hosts meet elsewhere — Schengen lodging purposes, GDPR, and the 2024 short-term rental data framework.

  1. 01

    Schengen Convention — Article 45(1)(b)

    Lodging providers across Schengen states are expected to account for who stayed where. Luxembourg's fiche d'hébergement system is the national digital implementation of that public-security logic — electronic collection with STATEC / police access under the 2025 reform, not a daily handwritten dual fiche mailer.

    [17][01]
  2. 02

    GDPR (Regulation (EU) 2016/679)

    Fiche fields and identity data are personal data. Collect what the legal basis requires, inform guests (Lux Héberge / Guichet privacy notices), secure processing, and rely on the six-month national retention window rather than building a parallel identity-document archive — Guichet states scans and photos are not retained in the fiche system.

    [18][04]
  3. 03

    Short-term rental data — Regulation (EU) 2024/1028

    From 20 May 2026, where Member States operate STR registration / data systems, platforms work through harmonised registration numbers and activity reporting. Luxembourg already runs STATEC establishment identification for fiches; watch how national authorities align any further STR transparency tools with the EU framework — do not invent a separate Luxembourg platform number that Guichet has not published.

    [19][20][02]

Remote arrival · Still the law

Self check-in under Luxembourg rules

Remote arrival is common for business flats and Müllerthal weekend stays. The compliance gate is completing the electronic fiche and verifying identity before access releases — STATEC registration and any commune tax duties are separate prerequisites.

01

Document

02

E.turistas

03

Keys

  • Fiche data before the key

    Send the MyGuichet pre-fill link (individual or group) so guests aged 15+ encode data before arrival, then verify a valid identity card, passport or driving licence before door codes or lockbox instructions unlock — Guichet's autonomous-entry guidance does not waive the document check.

    [05][02]

  • Every stay, every guest 15+

    Repeat guests still need a new fiche for each stay. There is no voyageur-principal shortcut. Under-15s do not file separately; adults note accompanying minors where the form asks.

    [05][01]

  • STATEC number first

    A polished e-check-in flow does not create STATEC access. Register each establishment, certify the business eSpace, and only then automate Lux Héberge / API submissions.

    [02]

  • Commune tax is a separate meter

    Quote and remit taxe de séjour only where the local règlement covers your unit type — Luxembourg City's 3% G4 wording targets hotels, inns and boarding houses; Vianden's €2 rule is broader for paid lodging and camping. Confirm Echternach and other communes before charging guests.

    [13][15][09]

Commune tax & area layers

Guest fiches are national. Taxe de séjour is written into each commune's règlement — rates and in-scope unit types are not interchangeable.

  • Luxembourg City Grund fortifications — Ville de Luxembourg tax territory

    Luxembourg City — Règlement-taxe ch. G4

    01

    Ville de Luxembourg's Règlement-taxe (juillet 2026), chapitre G-4, levies a taxe de séjour on persons who rent rooms or furnished apartments in hotels, inns and boarding houses and are not registered as residents. The rate is 3% of the amounts invoiced for the rental itself, excluding VAT (forfait packages need an allocated lodging share, at least the normal room rate and never less than one-third of the package). Professional lessors collect and remit: monthly declaration by the 15th with night / amount / tax figures, numbered invoices retained for control, notice three days before opening a hotel / inn / pension, and personal liability for uncollected tax. Confirm with Service Impositions communales whether a private apartment outside those establishment categories is in scope before quoting the 3%.

    [13][14]
  • Vianden Castle above the Our valley — municipal tourist-tax territory

    Vianden — €2 per person aged 15+

    02

    Commune de Vianden's règlement (as modified by the municipal council on 28 February 2024) levies €2 per person per night for lodging other than camping, and €2 per pitch per night for camping, for persons aged 15+ who are not population-register residents (habitation leases under the 2006 residential lease law are out of scope). Habitual lessors with an autorisation d'établissement (or camping authorisation) must collect the tax, declare nights monthly by the 15th of the following month, and remit to the recette communale; occasional lessors without those authorisations see guests pay the commune directly.

    [15]
  • Basilica of Saint Willibrord, Echternach — confirm commune tax locally

    Echternach — confirm with the commune

    03

    Echternach's public formulaires include a déclaration de mise en location ou de mise à disposition de chambres, aligning with national furnished-room declaration practice, but a published taxe de séjour rate was not verified on echternach.lu for this review. Confirm any stay-tax règlement and remittance calendar with the Recette communale before advertising Müllerthal stays — do not invent a rate.

    [16][09]

This is the law · Here is the reference

Sources & references

Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.

  1. [01]Local law
    Loi du 28 février 2025 relative aux fiches d'hébergement

    National statute requiring electronic accommodation forms for each guest aged 15+; in force 1 September 2025. Published Mémorial A n° 80; Legilux ELI a80.

  2. [02]Authority
    Guichet.lu — Traveller accommodation forms

    STATEC registration, Lux Héberge channels, who is concerned (NACE 55.1–55.3), and MyGuichet procedures. Last updated 22.01.2026 on the English page.

  3. [03]Authority
    Guichet.lu — Accommodation forms: entry into force (1.09.2025)

    Confirms the five electronic transmission methods and mandatory STATEC re-registration; old system closed for new transmissions.

  4. [04]Guidance
    Fiche d'information pour les voyageurs (PDF)

    Official multilingual notice quoting the 15+ fiche duty and GDPR / CNPD privacy basis for Lux Héberge.

  5. [05]Guidance
    Webinaire — nouvelle solution de transmission des fiches (PDF)

    Operational FAQ: ID check at arrival (including autonomous entry), six-month retention, no paper fiches, pre-fill links, refusal of access without valid ID.

  6. [06]Authority
    Guichet.lu — Operator of an accommodation establishment

    90-night cumulative threshold, overnight-stay breakdown, accelerated training, business-permit and VAT / social-security follow-ons.

  7. [07]Authority
    Guichet.lu — Hotel status (statut hôtelier)

    Mandatory for protected names (hôtel, motel, pension, auberge, restaurant); General Directorate for Tourism questionnaire.

  8. [08]Authority
    Guichet.lu — Classification of accommodation establishments

    Voluntary official five-star system with Horesca / Ministry inspection; fees €680 / €1,150.

  9. [09]Authority
    Guichet.lu — Putting furnished residential property up for short-term rental

    Mayor declaration for furnished rooms, tourist-accommodation cross-refs, ACD / VAT notes, and commune tax caveat.

  10. [10]Agency
    Ministère du Logement — FAQ bail à loyer (location AirBnB)

    States platform rental is not prohibited; commercial rules apply above 90 days per year since the establishment-law reform (1.09.2023).

  11. [11]Authority
    ACD — Immeuble donné en location (modèles 190 / 210)

    Direct-tax treatment of rental income from private built property.

  12. [12]Authority
    Guichet.lu — Opérations immobilières (TVA)

    Confirms hébergement passager and campsites remain outside the ordinary VAT exemption on building rentals.

  13. [13]Local law
    Ville de Luxembourg — Règlement-taxe juillet 2026, ch. G-4

    3% of rental amounts excl. VAT for hotels, inns and boarding houses; monthly declaration by the 15th.

  14. [14]Authority
    Ville de Luxembourg — Service Impositions communales

    Confirms municipal management of the taxe de séjour under Règlement taxe, chapitre G4.

  15. [15]Local law
    Commune de Vianden — taxe de séjour (délibération 28.02.2024)

    €2 per person 15+ per night (camping €2 per pitch); monthly declaration by the 15th for authorised operators.

  16. [16]Authority
    Ville d'Echternach — Formulaires (mise en location de chambres)

    Public form for declaring room letting / making rooms available; no verified published stay-tax rate in this review.

  17. [17]EU law
    Convention Implementing the Schengen Agreement — Art. 45

    EU-layer lodging / guest-record purpose.

  18. [18]EU law
    GDPR — Regulation (EU) 2016/679

    Personal-data rules for identity and document processing.

  19. [19]EU law
    Regulation (EU) 2024/1028 — short-term rental data

    EU framework for STR registration data and platform sharing (from 20 May 2026).

  20. [20]Agency
    European Commission — STR transparency rules

    Plain-language explanation of the May 2026 framework.

After the law · The product

Where NextStay fits

After the law is clear: we build guest-data capture into the check-in gate — so Luxembourg hosts can run remote-friendly arrivals without skipping the electronic fiche or the identity check.

  • 01

    Guest data before the key

    Online check-in collects the traveller details hosts need for Lux Héberge / MyGuichet flows and holds door instructions until identity verification is complete.

  • 02

    City-ready stay records

    Structured stay data supports Ville de Luxembourg's monthly G4 declarations and Vianden's per-person night counts without mixing 3% and flat-fee bases.

  • 03

    Host visibility without desk chaos

    Hotels and individual hosts see who has completed check-in, who is blocked for missing ID, and when access can release — including late Kirchberg and Müllerthal arrivals.

  • 04

    Destination guidance in the workspace

    This Luxembourg dossier stays attached to the market — electronic fiches, the 90-night permit threshold, and commune tax layers — not a generic Schengen footnote.

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NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Luxembourg. Research last verified .