STR Luxembourg compliance

Check your legal obligations before launching a short-term rental in Luxembourg. 3-month threshold, accommodation license, municipal rules, income tax, EU Regulation 2024/1028.

Your STR project

Nights planned over 12 months

nights

Legal threshold: 90 nights/year (above, license mandatory)

Municipality

Owner type

Estimated annual STR revenue

€

Tax declaration threshold: 600 €/year

The property is my primary residence (occasional rental during my travels)

Regulatory status

No license required

You have 30 nights left before reaching the license threshold.

Municipal regulatory risk

Municipality « Luxembourg »: risk high.

Luxembourg-City notably imposes strict restrictions since 2024: check the current municipal regulation.

LU income tax

Tax declaration threshold600 €

Your estimated revenue8.000 €

Mandatory declaration?YES (form 100)

Max marginal rate LU: 45.78% (IR 42% × employment contribution 1.09). Deductibles: loan interest, PNO, cleaning, furniture depreciation, OTA commissions (15-18%).

EU Regulation 2024/1028 on STR

Entry into force mid-2026. Obligations:

Registration in the single European register of short-term rentals
Transmission of nights to municipalities (Airbnb/Booking platforms handle reporting)
Identification number to be displayed mandatorily on listings

Actions to take

Déclarer le revenu au titre de l'impôt sur le revenu (IR, formulaire 100)
Vérifier règlement communal (Luxembourg-Ville notamment impose des restrictions)
S'enregistrer au registre EU des locations de courte durée (obligation EU Regulation 2024/1028, mi-2026)
Souscrire une assurance PNO courte durée (RC locative + dommages voyageurs)

Warning: this analysis is indicative. LU STR regulation evolves rapidly (EU 2024/1028 overhaul, municipal rules). Always validate with a specialized lawyer or LU accountant before any rental. Values are those in force as of April 2026.

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