Esch adopts vacancy tax, but approval and final terms remain pending

Esch-sur-Alzette’s municipal council adopted a regulation covering vacant homes and unused building plots on October 23, 2026, RTL and Tageblatt reported. As of October 27, the tax was not yet in force and still required approval from Luxembourg’s Ministry of the Interior, according to Luxtoday. The vote alone did not mean owners already owed the new charge.

The final terms remain unsettled. Luxtoday reported that the adopted regulation had not been published and that RTL’s and L’essentiel’s reported rates differed, leaving the actual calculation undetermined.

Residential rates are reported, not confirmed i

RTL describes a qualifying home as one without a registered occupant for more than 18 months and without a recognized second residence. RTL reports an annual rate of €50 per square metre in the first tax year, €70 in the second and €100 from the third year onward. Those figures are RTL’s account, not confirmed final rates.

As arithmetic using RTL’s reported rates only, multiplying each by a 100-square-metre home gives €5,000 in the first year, €7,000 in the second and €10,000 from the third year. The third-year figure is twice the first-year figure, but this calculation is not an established bill or a determination of what an owner would owe.

Tageblatt’s October 27 editorial separately reported a maximum charge of €10,000 from the third year of tax liability. It also reported exemptions in the year ownership changes and in the following two years. These reported terms could not be checked against the unpublished adopted regulation.

Building plots have separate, unclear terms i

The regulation also covers unused building plots, but the residential vacancy description and per-square-metre rates should not be applied to land. Luxtoday reported that the conditions for taxing plots had not been clarified.

The current measure follows an earlier council action on a vacancy tax. Official municipal minutes document council action concerning certain unoccupied buildings and building plots on June 15, 2012. RTL describes that earlier measure as unimplemented, while Tageblatt says it was rarely applied in practice; the minutes establish the earlier action but do not settle what happened afterward.

RTL attributed to Mayor Christian Weis the aim of encouraging owners to put unused property into use. RTL and Tageblatt reported that support for the regulation included all council parties except ADR. Tageblatt identified ADR councillor Bernard Schmit as the member who voted against it.