Ettepanek - COM(2026) 309, SWD(2026) 167

EN EN

EUROPEAN COMMISSION

Brussels, 18.6.2026

COM(2026) 309 final

2026/0171 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 13 July 2021 on the approval of the assessment

of the recovery and resilience plan for Luxembourg

{SWD(2026) 167 final}

EN 1 EN

2026/0171 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 13 July 2021 on the approval of the assessment

of the recovery and resilience plan for Luxembourg

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of

12 February 2021 establishing the Recovery and Resilience Facility1, and in particular Article

20(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) Following the submission of the national recovery and resilience plan (‘RRP’) by

Luxembourg on 30 April 2021, the Commission proposed its positive assessment to

the Council. On 13 July 2021, the Council approved the positive assessment by means

of an implementing decision2 (‘the Council Implementing Decision of 13 July 2021’).

The Council Implementing Decision of 13 July 2021 was amended by the Council

Implementing Decisions of 17 January 20233, 23 September 20244, 14 April 20255,

and 13 November 20256.

(2) On 29 May 2026, Luxembourg made a reasoned request to the Commission to make a

proposal to amend the Council Implementing Decision of 13 July 2021 in accordance

with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the RRP is

partially no longer achievable because of objective circumstances. On that basis,

Luxembourg has submitted an amended RRP.

Amendments based on Article 21 of Regulation (EU) 2021/241

(3) The amendments to the RRP submitted by Luxembourg because of objective

circumstances concern eight measures.

(4) Luxembourg has explained that one measure is partially no longer achievable, because

of lower demand for support than expected. This concerns LU-C[C4A]-I[I3]

Construction of photovoltaic power generation units in business premises. On this

1 OJ L 57, 18.2.2021, p. 17, ELI: https://eur-lex.europa.eu/eli/reg/2021/241/oj. 2 See documents: ST 10155/21 INIT; ST 10155/21 ADD 1. 3 See documents: ST 16022/22 INIT. 4 See documents: ST 12569/24 INIT; ST 12569/24 ADD 1. 5 See documents: ST 7450/25 INIT; ST 7450/25 ADD 1. 6 See documents: ST 14446/25 INIT; ST 14446/25 ADD 1.

EN 2 EN

basis, Luxembourg has requested that this measure be amended. The Council

Implementing Decision of 13 July 2021 should be amended accordingly.

(5) Luxembourg has explained that seven measures have been amended to implement

better alternatives that allow the administrative burden to be reduced and simplify the

Council Implementing Decision, while still achieving the objectives of those

measures. This concerns LU-C[C2A]-I[I] Support scheme for charging points, LU-

C[C3B]-I[I1] Electronic document management and Case management, LU-C[C3B]-

I[I3] eADEM, LU-C[C3B]-I[I4] National platform for public survey management,

LU-C[C4A]-I[I1] Promotion of energy efficiency and renewable energy in housing,

LU-C[C4A]-I[I3] Construction of photovoltaic power generation units in business

premises, LU-C[C4A]-I[I4] Scaled up measure: Investment [2A-4]: Support scheme

for charging points. On this basis, Luxembourg has requested that those measures be

amended. The Council Implementing Decision of 13 July 2021 should be amended

accordingly.

(6) Following the decrease in the level of implementation of a measure in accordance with

Article 21 of Regulation (EU) 2021/241, Luxembourg has requested to use the

resources freed up by the decrease in the level of its implementation to increase the

level of implementation of one measure. This concerns LU-C[C4A]-I[I2] Promotion

of zero-emission and active mobility. On this basis, Luxembourg has requested that

the level of implementation of one measure be increased. The Council Implementing

Decision of 13 July 2021 should be amended accordingly.

Commission’s assessment

(7) The Commission has assessed the amended RRP against the assessment criteria laid

down in Article 19(3) of Regulation (EU) 2021/241.

(8) The Commission considers that the amendments put forward by Luxembourg do not

affect the positive assessment of the RRP set out in the Council Implementing

Decision of 13 July 2021 regarding the relevance, effectiveness, efficiency and

coherence of the RRP against the assessment criteria laid down in Article 19(3) of

Regulation (EU) 2021/241 points (a), (b), (c), (d),(da), (db), (e), (f), (g), (h), (i), (j) and

(k).

Positive assessment

(9) Following the positive assessment by the Commission of the amended RRP, with the

finding that the RRP satisfactorily complies with the criteria for assessment set out in

Regulation (EU) 2021/241, in accordance with Article 20(2) of and Annex V to that

Regulation, the reforms and investment projects necessary for the implementation of

the amended RRP, the relevant milestones, targets and indicators, and the amount

made available from the Union for the implementation of the amended RRP should be

set out.

Financial contribution

(10) The estimated total costs of Luxembourg’s amended RRP is EUR 241 100 776. As the

amount of the estimated total cost of the amended RRP is equal to the updated

maximum financial contribution available for Luxembourg, the financial contribution

determined in accordance with Article 4a of Regulation (EU) 2021/1755 of the

EN 3 EN

European Parliament and of the Council7, and with Article 20(4) and Article 21a(6) of

Regulation (EU) 2021/241 that is allocated for Luxembourg’s amended RRP should

be equal to EUR 241 100 776. Therefore, the financial contribution made available to

Luxembourg remains unchanged.

(11) The Council Implementing Decision of 13 July 2021 should therefore be amended

accordingly. For the sake of clarity, the Annex to the Council Implementing Decision

of 13 July 2021 should be replaced entirely.

(12) This Decision should be without prejudice to the outcome of any procedures relating

to the award of Union funds under any Union programme other than the Facility or to

procedures relating to distortions of the operation of the internal market that may be

undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override

the requirement for Member States to notify instances of potential State aid to the

Commission under Article 108 of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

Approval of the assessment of the RRP

The assessment of the amended RRP for Luxembourg on the basis of the criteria provided for

in Article 19(3) of Regulation (EU) 2021/241 is approved.

Article 2

Amendments

The Council Implementing Decision of 13 July 2021 on the approval of the assessment of the

recovery and resilience plan for Luxembourg is amended as follows:

the Annex is replaced by the text set out in the Annex to this Decision.

Article 3

Addressee

This Decision is addressed to the Grand Duchy of Luxembourg.

Done at Brussels,

For the Council

The President

7 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021

establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1,

ELI: http://data.europa.eu/eli/reg/2021/1755/oj).

EN EN

EUROPEAN COMMISSION

Brussels, 18.6.2026

COM(2026) 309 final

ANNEX

ANNEX

to the

Proposal for a COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 13 July 2021 on the approval of the assessment

of the recovery and resilience plan for Luxembourg

{SWD(2026) 167 final}

1

ANNEX

SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND

RESILIENCE PLAN

Description of Reforms and Investments

A. COMPONENT 1A: Skilling, Upskilling and Reskilling

The component Skilling, Reskilling and Upskilling of Luxembourg’s recovery and resilience

plan is a response at the same time to the crisis-induced increase in the level of

unemployment, the long-standing challenge of the skills shortages on the labour market, and

increasingly widespread recourse to teleworking, entailing organisational changes and a

stronger demand mainly for digital skills. A training programme, the FutureSkills programme,

provides skills to jobseekers, with a dedicated target for jobseekers aged 45 years and over. A

complementary reform shall deliver a training action plan laying down paths for vocational

trainings (“Skillsbridges”) designed to provide skills identified as the most needed for the

future.

The component contributes to addressing Country-Specific Recommendation 1 of 2019 to

enhance employability of older workers, Country-Specific Recommendation 3 of 2019 to

stimulate skills development, and Country-Specific Recommendation 2 of 2020 to mitigate

the employment impact of the crisis, with special consideration for people in a difficult labour

market position.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

A.1. Description of the reforms and investments for non-repayable financial support

Reform: Skillsdësch

Under a broader initiative aimed at developing a skills strategy, and promoting continued and

vocational training, a collaborative procedure entailing round-table debates on skills led by all

stakeholders (“Skillsdësch”) has been conducted to analyse the demand for skills, and to

identify the most promising job profiles. The resulting action plan shall define dedicated

training paths called “skillsbridges” helping workers and job seekers to enhance their

employability during the green and digital transition. The vocational trainings thus conceived

shall be launched in the second quarter 2022.

Investment 1: FutureSkills

In the same context, the FutureSkills programme provides sought-after soft, digital, and

managerial skills to selected and motivated job seekers so as to facilitate their short-term re-

integration on the labour market and mobility. The programme sets a dedicated target for job

seekers aged 45 year and more to help reduce the widespread early retirements and to improve

skills. Contents generated by the programme shall be put at the disposal of a larger population

of job seekers over a longer horizon.

2

A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

1A-1 Reform 1 -

Skillsdësch

Milestone Launch

of “Skillsdësch”

Official launch of

the “Skillsdësch”

process during the

meeting of the

Tripartite

Coordination

Committee

Q3 2020 Launch by the Tripartite Coordination

Committee of the collaborative round-table

process (“Skillsdësch”) to analyse the demand

for skills, and to identify the most promising job

profiles

1A-2 Reform 1 -

Skillsdësch

Milestone Launch of the

vocational

trainings

(«skillsbridges»)

Official launch of

training by opening

registrations for

interested

participants

Q2 2022 Vocational trainings designed under the

Skillsdësch process are officially launched by

opening them for registration by interested

participants

1A-3 Investment 1

-

FutureSkills

Milestone Agreement by

partners on the

“operational

phase”

Signing of

agreement

Q1 2021 Signing by the programme partners (Ministry of

Labour, Employment, and Social and Solidary

Economy, Chamber of Commerce, House of

Training, and Chamber of Employees) of the

agreement on the “operational phase” of the

“FutureSkills” programme

1A-4 Investment

1-

FutureSkills

Target Participants of

FutureSkills

aged more than

45 years

Number

of persons

0 150 Q4 2021 150 job seekers aged more than 45 years (30%

of the total of 500 participants) have

participated in the “FutureSkills” training

1A-5 Investment 1

-

FutureSkills

Target Participants of

FutureSkills

Number

of persons

150 440 Q4 2021 A total of 440 job seekers have participated in

the “FutureSkills” training

3

B. COMPONENT 1B: Reinforcement of resilience of health system

This component of Luxembourg’s recovery and resilience plan includes two reforms and two

investments aimed at addressing some of the structural problems of the health sector in

Luxembourg: the lack of health professionals and the need to increase the efficiency of the

health system, notably through its digitalisation. The first reform addresses the governance of

the health system and outlines the consultation process with stakeholders and the working

programme method to address a number of pre-identified challenges. The objective of the

second reform is to redefine and broaden the competences of the different professionals. The

investments shall contribute to the digitalisation in the health sector with (i) the

implementation of a digital register of health professionals for a better management and

anticipation of the healthcare coverage, and the healthcare professionals needed, and (ii) the

development of solutions for telemedicine.

This component is a response to the Country-Specific Recommendation of 2020 to improve

the resilience of the health system, consisting on ensuring appropriate mobilisation of

available health workers, by improving the governance of the system, and e-Health.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

B.1. Description of the reforms and investments for non-repayable financial support

Reform 1: Gesondheetsdësch

Luxembourg has launched a consultation process ("Gesondheetsdësch") among the ministries,

health insurance managers, doctors and health professional representatives to modernise the

governance of the health sector and respond to a number of pre-identified challenges in six

thematic work areas. The reforms and investments presented in Luxembourg’s recovery and

resilience plan - reforming the competences of health professionals, creating a digital register

of health professionals and developing telemedicine solutions, are based on the outcomes of

this consultation. The other work streams of this process cover also very important areas

related to resilience of the health system (especially enhancing primary care, integrated care,

health promotion, sustainable financing of healthcare), but do not translate into commitments

in the plan, except for the publication of a work programme for the implementation of the

results of the Gesondheetsdësch process.

Reform 2: Reform of regulation of competences of healthcare professionals

The objective of this reform is to respond to the healthcare workforce shortage challenges. It

consists of revising the responsibilities of healthcare professions and introducing new

measures within hospital structures.

Investment 1: Single digital register of healthcare professionals

The purpose of this investment is to set up a single digital register for health professions,

collecting administrative and professional data, in order to manage data on health

professionals in Luxembourg (the number of doctors, their specialities, areas of expertise,

their age distribution, their territorial distribution…), forecast needed professions and skills

(short to medium-term demographic projections by speciality and geographic areas) and

mobilise staff during crises.

4

This tool shall also allow the management of professional licences and shall respond to the

legal obligation to keep professional data up to date. The project shall be completed by

31 March 2023.

Investment 2: Telemedicine solution for remote medical follow-up of patients

This investment is directed towards the development of remote medical monitoring

(telemedicine). It consists of a system of teleconsultations for remote monitoring between

medical professionals and patients.

5

B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

1B-1 Reform 1 –

Strengthening

health system

resilience -

Gesondheetsdësch

Milestone Kick-off and

preparatory phase

of the

Gesondheetsdësch’

process with the

aim to address the

six thematic

priorities.

Start of the

consultation

process

Q3 2020 First kick-off meeting and launch of the preparatory

phase of Gesondheetsdësch process with the aim to

address the six thematic priorities (1. Better

complementarity between inpatient and outpatient

sectors; 2. Improving relations between patients

and care providers; 3. Demography of medical and

nursing staff: levers to prevent a shortage; 4.

Prevention in the health sector; 5. Use of new

technologies in health care; 6. Financing the health

system: financial sustainability of the system.

1B-2 Reform 1 –

Strengthening

health system

resilience -

Gesondheetsdësch

Milestone Work programme Publication

of the work

programme

Q4 2021 Publication of the work programme to guide the

implementation of the "Gesondheetsdësch"

programme, with the aim of establishing a

structural framework to accommodate policy

discussions on the health system. This work

programme shall be developed by the six

Gesondheetsdësch working groups:

WG1: Better complementarity between inpatient

and outpatient sectors

WG2: Improving relations between patients and

care providers

WG3: Demography of medical and nursing staff:

levers to prevent a shortage

WG4: Prevention in the health sector: towards a

paradigm shift

WG5: Use of new technologies in health care

6

Sequential

Number

Related Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

WG6: Financing the health system: financial

sustainability of the system

1B-4 Reform 2 –

Strengthening

Health System

Resilience -

Reforming the

remits of health

professionals

Milestone Revising healthcare

professions and

introducing new

measures within

hospital structures

Entry into

force of

legal acts

Q3 2025 Entry into force of amending legal acts on 1) the

practice and upgrading of health professions and 2)

on hospitals and hospital planning; on the practice

of the profession of doctor, dental practitioner and

veterinary surgeon; and the Social Security Code.

1B-5 Reform 2 –

Strengthening

Health System

Resilience -

Reforming the

remits of health

professionals

Milestone Responsibilities of

general care nurses

Entry into

force of

legal act

Q3 2026 Entry into force of the legal act defining

responsibilities of general care nurses

1B-6 Investment 1-

Strengthening

Health System

Resilience -

Single Digital

Register of Health

Professions

Target Making available

the new digital

register

Number of

persons

0 5 000 Q4 2022 The single digital register of health professions,

which collects relevant administrative and

professional information allowing for a better

management of health professionals, is operational

and has 5 000 registered professionals

1B-7 Investment 2-

Strengthening

health system

resilience -

Telemedicine

solution for

remote medical

follow-up of

patients

Milestone “Maela” The remote-

monitoring

solution

“Maela”

allowing

remote

medical

monitoring

between

health

Q1 2021 The remote-monitoring solution “Maela” allowing

remote medical monitoring between health

professionals (including doctors and nurses) and

patients shall be operational with 3 000 remote

monitoring protocols carried out between

23/03/2020 and 07/02/2021.

7

Sequential

Number

Related Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

professionals

(including

doctors and

nurses) and

patients is

operational

1B-8 Investment 2 -

Strengthening

health system

resilience -

Telemedicine

solution for

remote medical

follow-up of

patients

Milestone An integrated

solution

The

internally

developed

solution is

online and

accessible

Q2 2023 The new internally developed monitoring solution

allowing the creation and management of patient

medical files of asylum seekers and people under

international protection is online and accessible.

8

C. COMPONENT 1C – Increase of supply of affordable and sustainable public housing

The objective of this component of Luxembourg’s recovery and resilience plan is to develop

housing and increase the supply of affordable and sustainable housing in Luxembourg.

As part of this component, the ‘Housing Pact 2.0’ reform puts in place a new reference

framework for governmental support to municipalities for the creation of new housing

projects, through the construction of new buildings or the renovation of the existing building

stock.

Through the Housing Pact 2.0 measure, this component contributes to addressing the

Country-Specific Recommendation addressed to Luxembourg to ‘foster economic policy

related to investment on (…) increasing housing supply, including by increasing incentives

and lifting barriers to build’ (Country-Specific Recommendation 3 2019).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

C.1. Description of the reforms and investments for non-repayable financial support

Reform: Housing Pact 2.0

In Luxembourg, a high degree of private property concentration and little incentives to release

land for development limit the ability of public authorities to tackle the chronic under-supply

of housing, which continues driving up prices in the face of the strong population growth.

Meanwhile, household indebtedness continues to increase and amounts to 170% of GNI in

2018 (most of which is mortgage debt and is unevenly distributed, making the poorer

households relatively more vulnerable).

Against this backdrop, this reform shall put in place a ‘Housing Pact 2.0’, as a reference

framework to encourage municipalities to mobilise land for construction, and dwellings for

renovation, in order to increase social housing in view of the lack of affordable housing, and

to encourage the construction of schools and nurseries to cope with the growing population.

This scheme builds on the lessons learned from the ‘Housing Pact 1.0’, which has been in

force since 2008.

Under the Housing Pact 2.0, each municipality may engage by signing an ‘initial convention’

with the State, which allows the municipality to be assisted by a ‘housing counsellor’. If it

does so, the municipality shall then set up and adopt its own municipal strategy for housing

development (‘Programme d’action local logement’ or PAL). Municipalities shall then sign an

‘implementation convention’ with the State, which entails an obligation for the municipality

to implement the development projects detailed in the PAL, with financial support from the

State on the basis of the affordable housing units placed on the rental market in the previous

year.

The Housing Pact 2.0 shall take into account the development priorities set out in the sectoral

plans and the new national Master Programme for Spatial Planning (PDAT), and to the extent

the number of signing municipalities allows, contribute to a coherent land use development at

the national level, with a view to sustainably increase the housing supply. The reform aims to

place on the market at least 1 200 housing units by 2025.

9

While most municipalities had signed an agreement under the Housing Pact 1.0, this has not

resulted in a noticeable increase in the supply of social housing. Compared to its predecessor,

the Housing Pact 2.0 shall provide that the financial envelope available for State transfers to

municipalities is calculated on the basis of the number of affordable housing units in their

territory placed on the rental market during the previous year (either through construction or

acquisition and renovation), and no longer on the basis of population growth. In addition, the

financial contributions granted to municipalities shall be paid on the basis of the

implementation of projects approved under the Housing Pact 2.0 and aimed at achieving its

objectives. A closer cooperation between the State and municipalities is a key objective of the

reform, aimed at strengthening the public sector capacity to increase meaningfully the public

residential stock and scale up the practice of affordable and sustainable rental housing. In this

sense, the draft Housing Pact 2.0 provides that between 10% and 30% of each development

project shall be dedicated to affordable housing placed on the rental market. The reform offers

the opportunity to meaningfully address the trend of house prices inflation, which is also

considered one of the main barriers to investment and growth.

10

C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

1C-1 Reform –

Housing Pact

2.0

Milestone Entry into force

of the Housing

Pact 2.0 Law

Entry into

force

- - - Q3 2021 Entry into force of the 2.0 Housing Pact Law, with

the aim of increasing the supply of affordable and

sustainable housing at municipal level. The aim of

the Housing Pact is to draw up implementing

agreements with the municipalities enabling the

implementation of a “Local Housing Action

Programme”.

1C-3 Reform –

Housing Pact

2.0

Target Percentage of

municipalities

signing an

implementation

agreement

- Percentage 0 50 Q4 2022 Signature of the implementation agreement with at

least 50% of the municipalities in Luxembourg.

This agreement specifies among others the

modalities for paying the financial support the

municipality is entitled to.

11

D. COMPONENT 2A: Decarbonisation of transport

This component of Luxembourg’s recovery and resilience plan aims to contribute to the

decarbonisation of the road transport sector (which accounted for 50% of Luxembourg’s

emissions in 2018, more than double of the EU average of 21%1, in part due to transit

transport), in particular by fostering an increased electrification of mobility.

It consists of a reform to promote the purchase of zero- or low-emission vehicles from

procuring authorities and entities, and an investment to further deploy a network of charging

points for electric vehicles across the country.

This component contributes to addressing the Country-Specific Recommendation addressed

to Luxembourg (Country-Specific Recommendation 3 2019 and Country-Specific

Recommendation 3 2020) to ‘focus investment on the green (…) transition, in particular on

sustainable transport’.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

D.1. Description of the reforms and investments for non-repayable financial support

Reform: Electrification of the fleet of contracting authorities and entities, and of public

transport

The Clean Vehicles Directive2 provides that Member States must ensure that the procurement

of light-duty and heavy-duty vehicles by contracting authorities and contracting entities

comply with minimum national procurement targets for clean vehicles, over reference periods

of five years (at least 38,5% of light-duty vehicles, 45% of clean buses and 10% of heavy-

duty vehicles over 2021-2025).

This reform consists of going beyond that obligation by requiring, not only that the minimum

targets must be achieved as a national average for all vehicles procured, but must also be

achieved by each contracting authority and contracting entity individually.

In addition, the Luxembourg State as a contracting authority has set higher internal objectives

for itself, and plans to fully electrify the fleet of buses operated by the public transport

operator RGTR by 2030.

Investment: Support scheme for charging points

This investment aims to enhance the network of charging points for electric vehicles across

Luxembourg. This investment consists in the adoption of a support scheme for charging

points, which may include but is not limited to public, semi-private or private charging points.

1 Source: European Environment Agency, greenhouse gases data viewer. 2 Directive (EU) 2019/1161 of the European Parliament and of the Council of 20 June 2019 amending Directive

2009/33/EC on the promotion of clean and energy-efficient road transport vehicles. OJ L 188, 12.7.2019, p. 116–

130.

12

D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

2A-1 Reform:

Electrification

of the fleet of

contracting

authorities and

entities, and of

public

transport

Milestone Grand-Ducal

Regulation

on the

procurement

of clean

vehicles

Entry into

force

- - - Q3 2021 Entry into force of the Grand-Ducal Regulation

defining the minimum percentages of clean vehicles

(light vehicles, buses, heavy-duty vehicles) among

vehicles procured by public contracts to be achieved

by each contracting authority and contracting entity

over the period 2021-2025

2A-2 Investment:

Support

scheme for

charging

points

Milestone Law on the

support

scheme for

charging

points

Entry into

force

- - - Q1 2022 Entry into force of the law putting in place a support

scheme for charging infrastructure for electric

vehicles. The support scheme shall be made available

for companies, and shall support charging points

accessible to the public or not.

2A-4 Investment:

Support

scheme for

charging

points

Target Number of

installed

charging

points

- Supply

metric

0 2 986 Q4 2025 Number of charging points installed (expressed in

terms of supply metric).

The ‘supply metric’ shall be calculated according to

the methodology defined in Transport & Environment

(2020) report ‘Recharge EU: how many charge points

shall Europe and its Member States need in the

2020s', however also applying the same weight for

non-public charging stations as for semi-public

charging stations.

13

E. COMPONENT 2B: Protection of environment and biodiversity

This component of Luxembourg’s recovery and resilience plan aims to foster biodiversity and

ecosystem protection and conservation in Luxembourg, as a way to strengthen resilience, in

particular having in mind the links between human health and ecosystems health. The

objectives include restoration of habitats, increasing ecologic continuity, and the resilience

and restoration of ecosystems, as well as sustained awareness raising and knowledge sharing.

The component consists in one measure, which comprises some elements of reform and some

elements of investments, to support municipalities’ efforts in natural environment and

biodiversity conservation actions. The measure proposes an action plan that prepares

municipalities to address the challenges of biodiversity decline and ecosystem degradation.

While Country-Specific Recommendations addressed to Luxembourg do not refer to natural

environment and biodiversity as a specific challenge for the country, this component generally

contributes to the Country-Specific Recommendation 3 2020 of ‘focusing investment on the

green (…) transition’.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

E.1. Description of the reforms and investments for non-repayable financial support

Reform and investment: ‘Naturpakt’

The measure aims to encourage municipalities to engage in natural environment and

biodiversity protection actions. The measure consists in supporting municipalities signing a

‘Naturpakt’ contract with the State and achieving certification for their performance.

14

E.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure

Basel

ine Goal Quarter Year

2B-1 Reform and

investment:

‘Naturpakt’

Milestone Finalisation of

the catalogue

of measures

Publication - - - Q3 2021 Publication of the adopted catalogue of measures relating

natural environment and biodiversity policies in the

context of the ‘Naturpakt’, that is in line with the DNSH

principle.

2B-2 Reform and

investment:

‘Naturpakt’

Milestone ‘Naturpakt’

Law

Entry into

force

- - - Q4 2021 Entry into force of the Law establishing a ‘Naturpakt’

allowing municipalities to sign a ‘Naturpakt contract’

with the State, whereby they commit to implementing

natural environment and biodiversity protection actions

on their territory for the period until 2030, and receive a

certification and associated financial subsidies once they

present a sufficient level of performance in the light of a

catalogue of measures relating to natural environment and

biodiversity policies.

2B-5 Reform and

investment:

‘Naturpakt’

Target ‘Naturpakt’

certification

- Certification 0 50 Q1 2025 A total of 50 municipalities are certified under the

‘Naturpakt’, based on a positive audit assessment that

each municipality has achieved a performance level of

40% of the maximum achievable score.

15

F. COMPONENT 3A: Promotion of data-based economy

The security of personal data is a major challenge for society since economic and social

agents are increasingly relying on digital communications. This component of Luxembourg’s

recovery and resilience plan, “Promoting a data-driven economy”, is meant to address this

challenge. Its objective is to develop an ultra-secure communication infrastructure based on

quantum technology with the aim of enhancing security of sensitive data communication. This

component also aims at creating a new technological ecosystem in Luxembourg, intended to

create jobs and attract scientific experts in the field.

In that context, the Quantum Communication Infrastructure (QCI) deployed shall have a

terrestrial part, able to connect two points with a maximum distance of 100 km.

The component is meant to contribute to addressing the Country-Specific Recommendations

received by Luxembourg in 2019 and 2020, which recommend steering investment-related

economic policy to encourage digitalisation and innovation. The component also contributes

to the digital transition.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

F.1. Description of the reforms and investments for non-repayable financial support

Reform 1: Fostering the creation of a new technological ecosystem in Luxembourg

The development and deployment of Quantum communication technology is still in an

experimental stage. The proposed reform is aimed at stimulating the development of a new

ecosystem in Luxembourg in relation to this new technology, encouraging the participation of

the private companies and researchers.

Investment 1: Development and deployment of testing infrastructure and ultra-secure

connectivity solutions

This investment consists in developing and deploying the necessary research infrastructure to

gain knowledge and experience in the field of quantum technology-based communication. To

do so, the LuxQCI lab shall be created in collaboration with the Research Institute SnT. One

demonstration is to be performed to gain experience regarding the technology.

16

F.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related Measure (Reform

or Investment)

Milestone /

Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

3A-2 Reform 1 –Boosting the

creation of a new

ecosystem in Luxembourg

Target Quantum Key

Distribution

Number 0 2 Q2 2022 Successful connection of 2 sites in the

framework of LuxQCI Lab through the

establishment of a terrestrial network.

3A-3 Investment 1 -

Development and

deployment of

test infrastructure and

ultra-secure connectivity

solutions

Milestone LuxQCI Laboratory Entry into

operation

of LuxQCI

Laboratory

Q3 2021 LuxQCI Lab, intended to gain the expertise

needed to develop and operate a quantum

communication infrastructure, shall be

operational.

3A-4 Investment 1 -

Development and

deployment of test

infrastructure and ultra-

secure connectivity

solutions

Milestone Ex-post report on the

cross-border

quantum key

distribution terrestrial

connection

demonstration

Submission of

the ex-post

report

Q1 2023 Ex-post report submitted by the contractor on the

cross-border quantum key distribution terrestrial

connection demonstration.

17

G. COMPONENT 3B: Modernisation of public administration

The COVID-19 pandemic and the containment measures have demonstrated the urgent need

to further develop adequate interoperable digital solutions for public services and

administrations. This component is aimed at addressing this challenge, by increasing the

effectiveness and efficiency of public administrations and their services through their

digitalisation, taking into account the current challenges, needs and expectations of citizens

and government officials.

The component of Luxembourg’s recovery and resilience plan is intended to respond to the

Country-Specific Recommendations addressed to Luxembourg in 2019 and 2020, which

recommended fostering innovation and digitalisation, in particular in the business sector, as

well as guiding investment-related economic policy to encourage digitalisation and

innovation. The component also contributes to the digital transition.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

G.1. Description of the reforms and investments for non-repayable financial support

Investment 1: Electronic document management and Case Management

The measure aims to digitalise document management in the public administration. This

investment consists in developing a central platform for electronic document management

(“Hive” platform) and in granting access to five government entities to the platform.

Investment 2: Development of MyGuichet – Project 1/3 – Virtual appointments

The main objective of this investment is to enable public administrations to offer virtual

appointments and to establish access to different functionalities via video conference

appointments.

Investment 2: Development of MyGuichet – Project 2/3 – Various Citizen to Government

(C2G) and Business to Government (B2G) procedures

Investment 2 is aimed at introducing 12 new online services – aligned with the priorities of

the Single Digital Gateway Regulation – to expand the digital offer to citizens and businesses

and simplifying different administrative processes. For instance, a Business to Government

approach is going to be introduced regarding employees’ tax deduction so citizens can have

access to this information through MyGuichet. Another service which shall be implemented is

the introduction of a Citizen to Government approach to facilitate the application of hunting

permits through MyGuichet.

Investment 2: Development of MyGuichet – Project 3/3 – Mobile app MyGuichet.lu

The goal of this investment is to transfer the functionalities offered in MyGuichet.lu to a

mobile application. This mobile application will be available to the general public and aims at

improving the effectiveness of the procedures for citizens and businesses. The application

shall provide access to desktop functions such as procedures with the public administration,

from a personal mobile. Another function that this app will provide is the possibility of

scanning documents. Thus, the smartphone shall be able to replace a scanner.

18

Investment 3: MyADEM

The measure aims to digitalise the services of the public employment agency (ADEM). This

investment consists in adopting the ADEM 2025 Strategy and in enabling access to digital

administrative procedures linked to MyADEM via MyGuichet.

Investment 4: National platform for public survey management

The measure aims to support the development of a national platform for the management of

public surveys. This investment consists in the creation of a national platform that allows

public administrations to manage and create public surveys.

19

G.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

3B-1 Investment 1 –

Electronic

Document

Management

and Case

Management

Milestone Entry into operation

of a central platform

for electronic

document

management and

case management.

Entry into

operation of a

complete

platform

Q4 2021 A central platform allowing for electronic

management of documents and exchanges

of documents between public

administrations shall be operational,

improving document management by

public administrations.

3B-4 Investment 1 –

Electronic

Document

Management

and Case

Management

Target Five government

entities granted

access to the “Hive”

platform

Number 0 5 Q2 2024 Five government entities shall be granted

access to the “Hive” platform.

3B-5 Investment 2 -

Development

of MyGuichet-

Project 1/3:

Virtual

appointment

Milestone Phase 1 of the

Exchange via

videoconference

Implementation

of the

necessary

infrastructure

to make

available

virtual

appointments

Q2 2022 Implementation of an infrastructure project

enabling two persons to exchange via

videoconference with their web browsers.

This concerns virtual appointments

between citizens or businesses and the

public administration.

3B-6 Investment 2 -

Development

of MyGuichet-

Project 1/3:

Virtual

appointment

Milestone Phase 2 of the

Exchange via

videoconference

Introduction of

the virtual

appointments

within

MyGuichet.lu

Q4 2022 Availability of the videoconference

appointments functionality into

MyGuichet.lu (adjustment of the

appointment process, adaptation of the

appointments list screen, development of

the waiting room, adaptation of the

personal spaces to view the appointments

made).

3B-7 Investment 2 -

Development

of MyGuichet-

Project 2/3:

Target 12 new services Number 0 12 Q4 2022 Implementation and availability of 12 new

services for citizens and businesses,

accessible via MyGuichet.lu.

20

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

Various C2G

and B2G

approaches

3B-8 Investment 2 -

Development

of MyGuichet

- Project 3/3:

APP Mobile

MyGuichet.lu

Milestone Deployment of a

mobile version of

MyGuichet

(restricted audience)

Mobile version

of MyGuichet

available for a

restricted

audience

Q2 2021 Deployment of a mobile version of

MyGuichet operational and available for a

restricted scope of users.

3B-9 Investment 2 -

Development

of MyGuichet

- Project 3/3:

APP Mobile

MyGuichet.lu

Milestone Deployment of a

mobile version of

MyGuichet.lu to the

general public

Mobile version

of MyGuichet

available for

the general

public

Q3 2021 Deployment of a mobile version of

MyGuichet.lu available to the general

public.

3B-10 Investment 3 -

‘eADEM’

Milestone Creation of ADEM

2025 Strategy for the

analytical phase

Adoption of

ADEM

Strategy 2025

Q4 2021 ADEM 2025 Strategy and a medium-term

work programme adopted. The objective

shall be to mobilise the staff of ADEM

(Agence pour le développement de

l´emploi) to tackle the operational and

digital transformation challenges brought

about by ‘eADEM’.

3B-12 Investment 3 -

‘MyADEM’

Milestone Digital

administrative

procedures linked to

MyADEM

Digital

administrative

procedures

linked to

MyADEM

Q2 2026 Digital administrative procedures linked to

MyADEM are accessible via MyGuichet.

3B-13 Investment 4 –

National

platform for

the

management

of public

investigations

Milestone Creation of a

national platform for

the management and

publication of public

surveys and related

documents

Creation of a

national

platform

Q1 2021 A national platform shall be available to all

public administrations organising public

surveys with the key functionalities,

including the management and publication

of public surveys and related documents

and the possibility for the general public to

submit an online contribution.

21

H. COMPONENT 3C: Promotion of a transparent and fair economy

This component of Luxembourg’s recovery and resilience plan contains a measure related to

the modernisation of corporate taxation, namely a law prohibiting deductions for corporate

income tax purposes of interests and royalties paid to related undertakings established in

jurisdictions included on the EU list of non-cooperative jurisdictions for tax purposes.

As a complement to that measure, the component indicates that Luxembourg will carry out an

impact assessment of the above-mentioned law, ‘with a view to informing the discussion on

an extension of the measure to third jurisdictions other than those included in the EU list on

non-cooperative tax jurisdictions’.

The component further indicates that Luxembourg will continue to adopt a constructive

attitude in ongoing and upcoming discussions on the modernisation of the EU and

international fiscal system applicable to companies, in particular as part of the OECD

Inclusive Framework in the context of the initiatives announced in the recent Commission

Communication “Business Taxation for the 21st Century”.

This component also contains measures on the fight of money laundering and terrorist

financing, which are expected to contribute to the Country-Specific Recommendation to

ensure effective supervision and enforcement of the anti-money laundering framework as

regards professionals providing trust and company services, and investment services.

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measures and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance (2021/C58/01).

H.1. Description of the reforms and investments for non-repayable financial support

Reform 1: Modernisation of corporate taxation

This reform consists of a legislative measure prohibiting deductions for corporate income tax

purposes of interests and royalties paid to related undertakings established in jurisdictions

included on the EU list of non-cooperative jurisdictions for tax purposes. This reform

implements an agreement reached at the EU Council in December 2019.

Reform 2: Fight of money laundering and terrorist financing

The objective of this reform is to reinforce the framework for fighting money laundering

(ML) and terrorist financing (TF) that is applicable to professionals providing trust and

company services, and investment services.

The related measures consist in the reinforcement of the national provisions on the fight

against ML and TF, the publication of ML/TF risk assessments, the revision of the legislative

framework and digital tools of the Luxembourg Business Register and the reinforcement of

the legal framework applicable to trust and company service providers.

22

H.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators

(for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

3C-1 Reform 1 –

Modernisation

of corporate

taxation

Milestone Act of

10 February 2021 amending the

amended act of

4 December 1967

on income tax

(formerly draft

act No°7547)

Entry into

force of act

- - - Q1 2021 Entry into force of the Act of 10 February 2021

amending the amended act of 4 December 1967

on income tax (formerly draft act No°7547)

introducing for corporate income tax purposes

non-deductibility of interests and royalties paid

to related undertakings established in non-

cooperative tax jurisdictions.

3C-2 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Act of

25 March 2020

on AML

Entry into

force of act

Q1 2020 Entry into force of the Act of 25 March 2020

amending the amended act of

12 November 2004 on the fight against money

laundering and terrorist financing.

3C-3 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Grand-ducal

decree of

14 August 2020

on AML

Entry into

force of grand-

ducal decree

Q3 2020 Entry into force of the Grand-ducal decree of

14 August 2020 amending the Grand-ducal

decree of 1 February 2010 specifying certain

provisions of the amended Act of

12 November 2004 on the fight against money

laundering and terrorist financing.

3C-4 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Vertical risk

assessment in the

area of terrorist

financing

Publication of

risk

assessment

Q2 2021 Publication, upon the adoption by the ML/TF

Prevention Committee of the Vertical Risk

Assessment of Terrorist Financing, a risk

assessment of the threats Luxembourg faces of

being a conduit for terrorist financing

3C-5 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Sectoral risk

assessment of

legal persons

Publication of

risk

assessment

Q4 2021 Publication of a Sectoral Risk Assessment of

Legal Persons.

3C-6 Reform 2 –

Fight of money

laundering and

Milestone 2020 update of

National Risk

Assessment

Publication of

risk

assessment

Q4 2020 Publication of the 2020 update of the National

Risk Assessment of Money Laundering and

Terrorist Financing.

23

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators

(for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

terrorist

financing

3C-7 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Luxembourg

Business Register

Entry into

force of a

legislative act

Q4 2025 Entry into force of the act extending the

Luxembourg Business Register's sanctioning,

controlling, and executive powers.

The upgraded Luxembourg Business Register

website is online and accessible.

3C-8 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Finalisation of the

study on the

reinforcement of

the regime

applicable to trust

and company

service providers

Finalisation of

a study

Q4 2021 Finalisation of the study on the reinforcement of

the regime applicable to trust and company

service providers.

3C-9 Reform 2 –

Fight of money

laundering and

terrorist

financing

Milestone Entry into force

of the act

reinforcing the

regime applicable

to trust and

company service

providers

Entry into

force of a

legislative act

Q3 2023 Entry into force of the act reinforcing the

regime applicable to trust and company service

providers.

24

J. COMPONENT 4A – REPowerEU chapter

The REPowerEU chapter is structured around four measures and contributes to addressing the

challenges of the green transition, in particular the need to reduce greenhouse gas emissions,

improve energy efficiency in buildings, accelerate the development of additional generation

capacity from renewable energy sources, reduce dependency on imported fossil fuels, and

improve the availability and accessibility of zero-emission transportation.

The main objectives of the REPowerEU chapter are to:

- increase and accelerate the deployment of renewable energy by promoting sustainable

biogas production and increasing the deployment of photovoltaic power generation

capacity;

- boost energy efficiency and promote the use of renewable energy sources in housing;

- bolster the provision of sustainable and zero-emission transport by supporting the

acquisition of zero-emission vehicles.

The REPowerEU chapter contributes to addressing the Country-Specific Recommendations

on reducing the overall reliance on fossil fuels (Country-Specific Recommendation 4.1 in

2022 and 4.1 in 2023) by accelerating the deployment of renewable energy, in particular

photovoltaic power plants and sustainable biomethane, as well as implementing additional

measures that support energy efficiency in housing (Country-Specific Recommendation 4.4 in

2022 and 4.3 in 2023). In addition, through electrifying the car fleet, the chapter contributes to

addressing the recommendation to promote the electrification of transport (Country-Specific

Recommendation 4.6 in 2022 and 4.5 in 2023).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account

the description of the measure and the mitigating steps set out in the recovery and resilience

plan in accordance with the DNSH Technical Guidance C(2023)6465 final.

J.1. Description of the reforms and investments for non-repayable financial support

Reform: Promotion of sustainable biogas production

This reform aims to increase the production and uptake of sustainable biogas. The reform

consists in the revision of Luxembourg’s existing sustainable biogas support scheme.

Investment 1: Promotion of energy efficiency and renewable energy in housing

The objective of this investment is to increase energy efficiency and the use of renewable

energy in the housing sector. The measure consists in grant approvals for energy projects.

Investment 2: Promotion of zero-emission and active mobility

This investment aims to encourage the electrification of Luxembourg’s car fleet and to

promote active mobility. The investment consists in providing financial support for the

acquisition of zero-emission vehicles.

Investment 3: Construction of photovoltaic power generation units in business premises

This investment aims to foster the use of photovoltaic power generation in Luxembourg. The

measure consists in the installation of photovoltaic power generation units of capacity

exceeding 30 kWp in business premises.

25

This measure allows the support to sites registered as ETS installations only where the

interventions do not affect the carbon dioxide emissions of those ETS installations and hence

are actions that are not within the ETS installation boundaries.

Investment 4: Scaled up measure: Investment [2A-4]: Support scheme for charging points

The objective of this investment is to scale up Investment [2A-4]: Support scheme for

charging points under component 2A.

The scaled-up part of this measure consists in a support scheme for charging points, which

may include but is not limited to public, semi-private or private charging points.

26

J.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

4A-1 Reform 1 -

Promotion of

sustainable

biogas

production

Milestone Grand-Ducal

Regulation

reforming

the

sustainable

biogas

support

scheme

Entry into force of

the Grand Ducal

Regulation

reforming the

sustainable biogas

support scheme

Q4 2024 Entry into force of the Grand-Ducal Regulation

reforming the sustainable biogas support

schemes to increase incentives for the use of

manure in a mass ratio of at least 90 % and to

create new tariff categories for small

installations.

The Grand-Ducal Regulation shall ensure that

biogas concerned by it complies with the

sustainability criteria, greenhouse gas emission

saving criteria and rules for food and feed

crops set out in Directive (EU) 2018/2001 of

the European Parliament and of the Council of

11 December 2018 on the promotion of the use

of energy from renewable sources.

4A-2 Investment 1 -

Promotion of

energy

efficiency and

renewable

energy in

housing

Milestone Grand-Ducal

Regulation

laying down

guidelines

for the aid

scheme

promoting

energy

efficiency

and

renewable

energy in

housing

Entry into force of

the Grand-Ducal

Regulation

reforming the

scheme promoting

energy efficiency

and renewable

energy in housing

Q2 2022 Entry into force of the Grand-Ducal Regulation

that lays down the guidelines for the aid

scheme for the promotion of sustainability,

rational use of energy and renewable energy in

the housing sector.

27

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

4A-3 Investment 1

– Promotion

of energy

efficiency and

renewable

energy in

housing

Target Number of

grant

approvals for

energy

projects

Number 0 6 290 Q3 2026 Grant approvals for 6 290 energy projects

which may include, but not limited to, one or

more of the following categories:

• energy efficiency projects;

• photovoltaic installations;

• solar thermal installations;

• wood-fired boilers;

• heat pumps.

4A-4 Investment 2

– Promotion

of zero-

emission and

active

mobility

Milestone Grand-Ducal

Regulation

laying down

guidelines

for the aid

scheme

supporting

the

aquisition of

zero

emission

vehicles

Entry into force of

Grand-Ducal

Regulation

reforming the

scheme supporting

the aquisition of

zero emission

vehicles

Q3 2022 Entry into force of the Grand-Ducal Regulation

that lays down the guidelines for the aid

scheme for the promotion of road vehicles with

zero and low CO2 emissions.

4A-5 Investment 2

– Promotion

of zero-

emission and

active

mobility

Target Number of

zero-

emission

vehicles

acquired

through

purchase,

lease or

rental

Number 0 38 126 Q1 2025 38 126 zero-emission vehicles acquired.

4A-6 Investment 3: Target Installed MWp 0 25 Q4 2024 25 MWp of photovoltaic capacity of power

28

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion

Description of each milestone and target

Unit of

measure Baseline Goal Quarter Year

Construction

of

photovoltaic

power

generation

units in

business

premises

photovoltaic

capacity of

power

generation

units in

business

premises

generation units installed in business premises.

4A-7 Investment 3:

Construction

of

photovoltaic

power

generation

units in

business

premises

Target Installed

photovoltaic

capacity of

power

generation

units in

business

premises

MWp 25 55.1 Q3 2026 55.1 MWp of photovoltaic capacity of power

generation units installed in business premises.

4A-8 Investment 4:

Scaled-up

measure:

Investment

[2A-4]:

Support

scheme for

charging

points

Target Number of

installed

charging

points

- Supply

metric

2 986 3 200 Q2 2026 Number of charging points installed (expressed

in terms of supply metric).

The ‘supply metric’ shall be calculated

according to the methodology defined in

Transport & Environment (2020) report

‘Recharge EU: how many charge points shall

Europe and its Member States need in the

2020s', however also applying the same weight

for non-public charging stations as for semi-

public charging stations.

29

I. AUDIT AND CONTROL

I.1. Description of the reforms and investments for non-repayable financial support

A repository system for recording and storing all relevant data related to the implementation

of the recovery and resilience plan - the achievement of milestones and targets, data on final

recipient, contractors, subcontractors and beneficial owners - shall be operational before the

first payment request is submitted. Before the first payment request, Luxembourg shall also

submit a dedicated audit report confirming the effectiveness of the minimum functionalities of

the repository system.

In addition, before the first payment request is submitted, Luxembourg shall finalise the

implementation of further procedures for the protection of the EU financial interests as

described in Part III, Chapter 4 on Implementation, subchapter x and Chapter 6 on Audit and

Controls sub-chapter xi of the Plan. The management declaration and the summary of audits

accompanying the payment request should confirm their status of implementation and identify

any related weaknesses found and corrective actions taken or planned.

30

I.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Sequential

Number

Related

Measure

(Reform or

Investment)

Milestone/Target Name

Qualitative

indicators (for milestones)

Quantitative indicators (for targets)

Indicative timeline

for completion

Description of each milestone and

target

Unit of

measure Baseline Goal Quarter Year

AC-1 Monitoring and

implementation

of the plan

Milestone Repository

system for

Audit and

Controls:

information for

monitoring

implementation

of RRF

Audit report

confirming

repository

system

functionalities

Before

the first

payment

request

Before

the first

payment

request

A repository system for monitoring the

implementation of the RRF shall be in

place and operational.

The system shall include, as a minimum,

the following functionalities:

(a) collection of data and monitoring of

the achievement of milestones and

targets;

(b) collect, store and ensure access to the

data required by Article 22(2) points

(d)(i) to (iii) of the RRF Regulation.

AC-2 Monitoring and

implementation

of the plan

Milestone Protection of

EU financial

interests

Implementation

of procedures

Before

the first

payment

request

Before

the first

payment

request

The finalisation of the implementation of

further procedures for the protection of

EU financial interests as presented in

Part III, Chapter 4 on Implementation,

subchapter x and Chapter 6 on Audit and

Controls sub-chapter xi of the Plan, to be

completed before the submission of the

first payment request by Luxembourg’s

authorities.

31

Estimated total cost of the recovery and resilience plan

The estimated total cost of the recovery and resilience plan including the REPowerEU chapter

of Luxembourg is EUR 241 100 776. The estimated total cost of the REPowerEU chapter is

EUR 176 746 699. In particular, the estimated total cost of the measures referred to in Article

21c(3), point (a) of Regulation (EU) 2023/435 is EUR 0, whilst the cost of the other measures

in the REPowerEU chapter is EUR 176 746 699.

SECTION 2: FINANCIAL SUPPORT

1. Financial contribution

1.1. First Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment) Milestone/Target Name

AC-1 AC: Monitoring and implementation of

the plan Milestone

Repository system for Audit and

Controls: information for

monitoring implementation of

RRF

3C-2 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone Act of 25 March 2020 on AML

1A-1 1A: Reform 1 - Skillsdësch Milestone Launch of «Skillsdësch»

1B-1 1B: Reform 1 –Strengthening health

system resilience — Gesondheetsdësch Milestone

Kick-off and preparatory phase

of the ‘Gesondheetsdësch’

process with the aim to address

the six thematic priorities.

3C-3 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Grand-ducal decree of

14 August 2020 on AML

3C-6 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

2020 update of National Risk

Assessment

1A-3 1A: Investment 1 - FutureSkills Milestone Agreement by partners on the

“operational phase”

1B-7

1B: Investment 2-Strengthening health

system resilience — Telemedicine

solution for remote medical follow-up of

patients

Milestone “Maela”

3B-13 3B: Investment 4 – National platform for

the management of public investigations Milestone

Creation of a national platform

for the management and

publication of public surveys

and related documents

3C-1 3C: Reform 1 – Modernisation of

corporate taxation Milestone

Act of 10 February 2021

amending the amended act of

4 December 1967 on income tax

(formerly draft act No°7547)

3B-8

3B: Investment 2 - Development of

MyGuichet - Project 3/3: APP Mobile

MyGuichet.lu

Milestone

Deployment of a mobile version

of MyGuichet (restricted

audience)

32

Sequential

Number

Related Measure

(Reform or Investment) Milestone/Target Name

3C-4 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Vertical risk assessment in the

area of terrorist financing

1C-1 1C: Reform – Housing Pact 2.0 Milestone Entry into force of the Housing

Pact 2.0 Law

2A-1

2A: Reform: Electrification of the fleet

of contracting authorities and entities,

and of public transport

Milestone Grand-Ducal Regulation on the

procurement of clean vehicles

2B-1 2B: Reform and investment: ‘Naturpakt’ Milestone Finalisation of the catalogue of

measures

3A-3

3A: Investment 1-Development and

deployment of test infrastructure and

ultra-secure connectivity solutions

Milestone LuxQCI Laboratory

3B-9

3B: Investment 2 - Development of

MyGuichet - Project 3/3: APP Mobile

MyGuichet.lu

Milestone

Deployment of a mobile version

of MyGuichet.lu to the general

public

1A-4 1A: Investment 1- FutureSkills Target Participants of FutureSkills aged

more than 45 years

1A-5 1A: Investment 1 - FutureSkills Target Participants of FutureSkills

1B-2 1B: Reform 1 –Strengthening health

system resilience — Gesondheetsdësch Milestone Work programme

2B-2 2B: Reform and investment: ‘Naturpakt’ Milestone ‘Naturpakt’ Law

3B-1 3B: Investment 1 – Electronic Document

Management and Case Management Milestone

Entry into operation of a central

platform for electronic document

management and case

management.

3B-10 3B: Investment 3 - ‘eADEM’ Milestone Creation of ADEM 2025

Strategy for the analytical phase

3C-5 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Sectoral risk assessment of legal

persons

3C-8 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Finalisation of the study on the

reinforcement of the regime

applicable to trust and company

service providers

AC-2 AC: Monitoring and implementation of

the plan Milestone

Protection of EU financial

interests

Instalment

Amount EUR 24 858 611

33

1.2. Second Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment) Milestone/Target Name

2A-2 2A: Investment: Support scheme for

charging points Milestone

Law on the support scheme for

charging points

1A-2 1A: Reform 1 - Skillsdësch Milestone Launch of the vocational

trainings («skillsbridges»)

3A-2 3A: Reform 1 –Boosting the creation of

a new ecosystem in Luxembourg Target Quantum Key Distribution

3B-5

3B: Investment 2 - Development of

MyGuichet- Project 1/3: Virtual

appointment

Milestone Phase 1 of the Exchange via

videoconference

1B-6

1B: Investment 1-Strengthening Health

System Resilience — Single Digital

Register of Health Professions

Target Making available the new digital

register

1C-3 1C: Reform – Housing Pact 2.0 Target

Percentage of municipalities

signing an implementation

agreement

3B-6

3B: Investment 2 - Development of

MyGuichet- Project 1/3: Virtual

appointment

Milestone Phase 2 of the Exchange via

videoconference

3B-7

3B: Investment 2 - Development of

MyGuichet- Project 2/3: Various C2G

and B2G approaches

Target 12 new services

4A-2

4A: Reform - Promotion of energy

efficiency and renewable energy in

housing

Milestone

Grand-Ducal Regulation laying

down guidelines for the aid

scheme promoting energy

efficiency and renewable energy

in housing

4A-4 4A: Promotion of zero-emission and

active mobility Milestone

Grand-Ducal Regulation laying

down guidelines for the aid

scheme supporting the

acquisition of zero emission

vehicles

Instalment

Amount EUR 59 891 672

34

1.3. Third Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment) Milestone/Target Name

1B-4

1B: Reform 2 – Strengthening Health

System Resilience — Reforming the

remits of health professionals

Milestone

Revising healthcare professions

and introducing new measures

within hospital structures

1B-8

1B: Investment 2-Strengthening health

system resilience – Telemedicine

solution for remote medical follow-up

Milestone An integrated solution

2B-5 2B: Reform and investment: ‘Naturpakt’ Target ‘Naturpakt’ certification of 50

municipalities

3A-4

3A: Investment 1 -Development and

deployment of test infrastructure and

ultra-secure connectivity solutions

Milestone

Ex-post report on the cross-

border quantum key distribution

terrestrial connection

demonstration

3B-4 3B: Investment 1 – Electronic Document

Management and Case Management Target

Five government entities granted

access to the “Hive” platform

3C-9 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Entry into force of the act

reinforcing the regime

applicable to trust and company

service providers

4A-5 4A: Investment 2 – Promotion of zero-

emission and active mobility Target

Number of zero-emission

vehicles acquired through

purchase, lease or rental

4A-1 4A: Reform 1 - Promotion of

sustainable biogas production Milestone

Grand-Ducal Regulation

reforming the sustainable biogas

support scheme

4A-6 4A: Investment 3: Construction of

photovoltaic power generation units in

business premises

Target

Installed photovoltaic capacity

of power generation units in

business premises

Instalment

Amount EUR 95 560 498

35

1.4. Fourth Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment) Milestone/Target Name

2A-4 2A: Investment: Support scheme for

charging points Target

Number of installed charging

points

1B-5

1B: Reform 2 – Strengthening Health

System Resilience — Reforming the

remits of health professionals

Milestone Responsibilities of general care

nurses

3C-7 3C: Reform 2 – Fight of money

laundering and terrorist financing Milestone

Transformation of Luxembourg

Business Register

4A-3 4A: Investment 1 - Promotion of energy

efficiency and renewable energy in

housing

Target Number of grant approvals for

energy projects

4A-7 4A: Investment 3: Construction of

photovoltaic power generation units in

business premises

Target

Installed photovoltaic capacity

of power generation units in

business premises

4A-8 Investment 4: Scaled-up measure:

Investment [2A-4]: Support scheme for

charging points

Target Number of installed charging

points

3B-12 3B: Investment 3 - ‘MyADEM’ Milestone Digital administrative

procedures linked to MyADEM

Instalment

Amount EUR 60 789 995

36

SECTION 3: ADDITIONAL ARRANGEMENTS

1. Arrangements for monitoring and implementation of the recovery and resilience plan

The monitoring and implementation of the recovery and resilience plan of Luxembourg shall

take place in accordance with the following arrangements.

The Directorate for Economic and Budgetary Affairs within the Ministry of Finance shall

have overall responsibility for the implementation of the plan and act as a managing

department and a single point of contact for the Commission. This service shall also be

responsible for drawing up the payment requests and management declarations and shall

coordinate and monitor the implementation of the plan. It shall also collect the data on the

indicators as submitted by the final recipients, and carry out the management verifications.

The managing department shall be responsible for aggregating all the information relating to

the indicators for which it shall also carry out a consistency check and, more generally, a

quality control. The managing department shall also be responsible for communicating and

making use of these monitoring data, both in the coordination committees and in the annual

implementation report.

The managing department shall carry out checks (including on-the-spot) on the

administrative, financial, technical and physical aspects of the operations, in all stages of the

management of a measure included in the recovery and resilience plan. Such checks shall be

carried out when financing sheets are examined, during the implementation and monitoring of

the measures, when applications for reimbursement of grants to final recipients are submitted

and when payments are made to final recipients.

In addition, specific measures shall be implemented to check compliance with the rules

relating to public procurement, to prevent corruption, and to protect financial interests of the

EU.

The General Finance Inspectorate (IGF) shall be the audit authority for the recovery and

resilience plan.

The audit authority shall follow an audit approach based on the following principles: annual

system audit (covering the system in place for the reporting of the milestones and targets and

covering also the internal control system for preventing, detecting and correcting fraud,

conflict of interest, corruption and double financing) and annual audits of operations (based

on an adequate sample).

The data relating to final recipients shall be collected as soon as they enter the operation,

which is done either by entering data directly by the managing department or by importing

data via an import Excel file. The data collected in this manner shall then be entered either

directly into the information system or imported via files.

37

2. Arrangements for providing full access by the Commission to the underlying data

The Directorate for Economic and Budgetary Affairs within the Ministry of Finance, as the

central coordinating body for Luxembourg’s recovery and resilience plan and its

implementation, is responsible for overall coordination and monitoring of the plan. In

particular, it acts as a coordinating body for monitoring progress on milestones and targets, for

monitoring and, where appropriate, implementing control activities and as a single point of

contact for the Commission. This service shall also be responsible for drawing up the payment

requests and management declarations. It shall coordinate the reporting of milestones and

targets, relevant indicators, but also qualitative financial information and other data, such as

the data on the indicators as submitted by the final recipients through a dedicated IT system,

and carry out the management verifications. The General Finance Inspectorate (IGF) shall be

the audit authority for the recovery and resilience plan.

In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the

relevant agreed milestones and targets in Section 2.1 of this Annex, Luxembourg shall submit

to the Commission a duly justified request for payment of the financial contribution.

Luxembourg shall ensure that, upon request, the Commission has full access to the underlying

relevant data that supports the due justification of the request for payment, both for the

assessment of the request for payment in accordance with Article 24(3) of Regulation (EU)

2021/241 and for audit and control purposes.

EN EN

EUROPEAN COMMISSION

Brussels, 18.6.2026

SWD(2026) 167 final

COMMISSION STAFF WORKING DOCUMENT

Updated climate tracking and digital tagging of the recovery and resilience plan of

Luxembourg

Accompanying the document

Proposal for a COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 13 July 2021 on the approval of the assessment

of the recovery and resilience plan for Luxembourg

{COM(2026) 309 final}

1

Updated climate tracking and digital tagging of the recovery and resilience plan of Luxembourg

The table below presents the detailed application of the climate tracking and digital tagging

methodologies set out respectively in Annexes VI and VII to Regulation (EU) 2021/241 in the modified

recovery and resilience plan of Luxembourg.

Int. Field = intervention field.

Coeff. = Coefficient for the calculation of support to climate change objectives and to digital transition,

on the basis of Annex VI and Annex VII of the RRF Regulation.

Revised measures are marked in yellow to distinguish them from the unchanged measures in the RRP.

Measure/

Sub-

Measure ID

Measure/Sub-Measure Name Budget

(EUR m)

Climate Digital

Int.

Field Coeff. % Int.

Field Coeff. %

1A.I1 “Futureskills” 1.5 016 40%

1B.I1 Single digital register of health

professions 0.34 095 100%

1B.I2 Telemedicine solution for remote

medical follow-up of patients 0.26 095 100%

2A.I1 Support scheme for charging points 35 077 100%

2B.I1 ‘Naturpakt’ 8.5 050 40%

3A.I1

Development and deployment of

testing infrastructure and ultra-secure

connectivity solutions

3.0 021 100%

3B.I1 Electronic Document Management

and Case Management 5.04 011 100%

3B.I2.1/3 Development of MyGuichet —

Project 1/3: Virtual appointment 0.17 011 100%

3B.I2.2/3

Development of MyGuichet —

Project 2/3: Various C2G and B2G

approaches

0.36 011 100%

3B.I2.3/3

Development of MyGuichet —

Project 3/3: APP Mobile

MyGuichet.lu

0.33 011 100%

3B.I3 ‘eADEM’ 6.41 011 100%

3B.I4 National platform for the

management of public surveys 0.41 011 100%

4A.I1a Promotion of energy efficiency and

renewable energy in housing: solar 15.1 029 100%

2

Measure/

Sub-

Measure ID

Measure/Sub-Measure Name Budget

(EUR m)

Climate Digital

Int.

Field Coeff. % Int.

Field Coeff. %

4A.I1b Promotion of energy efficiency and

renewable energy in housing: other 28.7 025 40%

4A.I2 Promotion of zero emission and

active mobility 95.9 n.a.* 100%

4A.I3 Construction of photovoltaic power

generation units in business premises 35.2 029 100%

4A.I4 Support scheme for charging

points (scale up) 2.5 077 100%

*The ‘Methodology for climate tracking’ annexed to the Recovery and Resilience Facility Regulation

does not set out intervention fields that would allow for climate or environmental tracking of electric

vehicles, except for vehicles for urban transport falling under intervention field 074. According to Article

18(4)(e) of the Regulation, the methodology should however ‘be used accordingly for measures that

cannot be directly assigned to an intervention field listed in Annex VI’. In this context, the Commission

has applied a 100% climate contribution coefficient for zero-emission vehicles of all categories (this

includes battery electric and fuel cell/hydrogen-powered vehicles).