STR Luxembourg compliance

Identify checks for activity thresholds, local rules, taxation and registration procedures. This tool does not certify compliance.

Your STR project

Cumulative nights across all your units

nights

Threshold: 90 nights or more across an operator’s units, over one year from the last rental.

Municipality

Owner type

Estimated annual STR revenue

€

Receipts alone do not determine your tax filing obligation.

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

Accommodation activity threshold

90-night threshold not reached

The threshold would be reached after 30 more nights. Other obligations still need checking.

Municipal rules

Luxembourg: local rules have not been verified. Contact the municipality; no risk level is inferred from its name.

LU income tax

Your estimated revenue8 000 €

Mandatory declaration?To be determined

The obligation depends on the household, net income and activity status. The €600 threshold in some tax situations is not a universal rental-receipts allowance.

EU Regulation 2024/1028 on STR

Applicable from 20 May 2026. Obligations depend on registration procedures established by the competent authorities.

Check whether a local registration procedure covers your unit.
Distinguish information supplied by hosts from data transmitted by platforms.
Display a registration number when the applicable procedure requires it; the regulation does not create a single EU register.

Actions to take

Add nights across all units over the reference period.
Check permitted use, rules and formalities with the municipality.
Determine income classification, deductions and filing obligations with the tax authority or a professional.
Check registration procedures and obligations applicable to your platform.
Check that insurance and contracts permit the proposed stays.

Warning: Guidance checked on 23 October 2026. This questionnaire does not validate local rules or your individual tax position.

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