28 April 2023

Positive preliminary assessment of the satisfactory fulfilment of milestones and targets
related to the first payment request submitted by Luxembourg on 28 December 2022,
transmitted to the Economic and Financial Committee by the European Commission
Executive summary
In accordance with Article 24(2) of Regulation (EU) 2021/241, on 28 December 2022, Luxembourg
submitted a request for payment for the first instalment of the non-repayable support. The payment
request was accompanied by the required management declaration and summary of audits.
To support its payment request, Luxembourg provided due justification of the satisfactory fulfilment
of the 26 milestones and targets of the first instalment of the non-repayable support, as set out in
Section 2(1)(1.1) of the Council Implementing Decision of 13 July 20211 amended by Council
Implementation Decision of 17 January 20232 on the approval of the assessment of the recovery and
resilience plan for Luxembourg.
For two targets and one milestone covering a large number of beneficiaries, in addition to the
summary documents and official listings provided by Luxembourg, Commission services have
assessed a statistically significant sample of individual files. The sample size has been uniformly set
at 60, which corresponds to a confidence level of 95% or above in all cases.
Upon receipt of the payment request, the Commission has assessed on a preliminary basis the
satisfactory fulfilment of the relevant milestones and targets. Based on the information provided by
Luxembourg, the Commission has made a positive preliminary assessment of the satisfactory
fulfilment of 26 milestones and targets.
The milestones and targets positively assessed as part of this payment request demonstrate
significant steps in the implementation of Luxembourg’s Recovery and Resilience Plan. This includes,
among others, the entry into force of the “Housing Pact 2.0” reform aimed at increasing the supply
of affordable rental housing offered by municipalities, the digitalisation of the public sector with the
development of the “MyGuichet.lu” mobile application, and green mobility measures with, for
instance, the implementation of a legal framework setting a minimum percentage of clean vehicles
in public procurement contracts. The milestones and targets also confirm progress towards the
completion of investment projects related to ultra-secure communication with the Luxembourg
Quantum Communication Infrastructure Laboratory, the upskilling of the workforce with the launch
of the “FutureSkills” programme, and the digitalisation of health.
By the transmission of this positive preliminary assessment and in accordance with Article 24(4) of
Regulation (EU) 2021/241, the Commission asks for the opinion of the Economic and Financial
Committee on the satisfactory fulfilment of the relevant milestones and targets.

1
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ST-10155-2021, ST 10155/21 ADD 1
ST-16022-2022

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Related Measure: Monitoring and implementation of the plan ..................................................... 4
Milestone AC-1.................................................................................................................................... 4
Milestone AC-2.................................................................................................................................... 7
Related Measure: Reform 1 - Skillsdësch .................................................................................... 11
Milestone 1A-1.................................................................................................................................. 11
Related Measure: Investment 1 - FutureSkills ............................................................................. 14
Milestone 1A-3.................................................................................................................................. 15
Target 1A-4........................................................................................................................................ 18
Target 1A-5........................................................................................................................................ 21
Related Measure: Reform 1 – Strengthening health system resilience — Gesondheetsdësch ....... 23
Milestone 1B-1 .................................................................................................................................. 23
Milestone 1B-2 .................................................................................................................................. 25
Related Measure: Investment 2 - Strengthening health system resilience — Telemedicine solution
for remote medical follow-up of patients ................................................................................... 27
Milestone 1B-7 .................................................................................................................................. 27
Related Measure: Reform – Housing Pact 2.0 .............................................................................. 31
Milestone 1C-1 .................................................................................................................................. 31
Related Measure: Reform - Electrification of the fleet of contracting authorities and entities, and
of public transport ..................................................................................................................... 36
Milestone 2A-1.................................................................................................................................. 36
Related Measure: Reform and investment: “Naturpakt” ............................................................. 38
Milestone 2B-1 .................................................................................................................................. 38
Milestone 2B-2 .................................................................................................................................. 39
Related Measure: Investment 1 - Development and deployment of test infrastructure and ultrasecure connectivity solutions ..................................................................................................... 41
Milestone 3A-3.................................................................................................................................. 41
Related Measure: Investment 1 – Electronic Document Management and Case Management ..... 43
Milestone 3B-1 .................................................................................................................................. 43
Related Measure: Investment 2: Development of MyGuichet - Project 3/3: APP Mobile
MyGuichet.lu ............................................................................................................................. 45
Milestone 3B-8 .................................................................................................................................. 45
Milestone 3B-9 .................................................................................................................................. 46
Related Measure: Investment 3 – “eADEM”................................................................................ 47
Milestone 3B-10 ................................................................................................................................ 48
Related Measure: Investment 4 – National platform for the management of public investigations
.................................................................................................................................................. 49
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Milestone 3B-13 ................................................................................................................................ 50
Related Measure: Reform 1 – Modernisation of corporate taxation ............................................ 51
Milestone 3C-1 .................................................................................................................................. 52
Related Measure: Reform 2 – Fight of money laundering and terrorist financing ......................... 52
Milestone 3C-2 .................................................................................................................................. 53
Milestone 3C-3 .................................................................................................................................. 56
Milestone 3C-4 .................................................................................................................................. 57
Milestone 3C-5 .................................................................................................................................. 59
Milestone 3C-6 .................................................................................................................................. 61
Milestone 3C-8 .................................................................................................................................. 63

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Number: AC-1

Related Measure: Monitoring and implementation of the plan
Name of the Milestone: Repository system for Audit and Controls: information for monitoring
implementation of RRF
Qualitative Indicator: Audit report confirming repository system
functionalities

Time: before the
1st payment
request

Context:
Milestone AC-1 is part of the measure C[AC]-R[R1] monitoring and implementation of the plan.
The first part of this measure covers the implementation of a repository system to support the
monitoring and storing of relevant data related to the implementation of the Recovery and
Resilience Plan (hereinafter referred to as “RRP”) (transposed to milestone AC-1), while the
second section covers procedures for the protection of financial interests of the Union
(transposed to AC-2).
Milestone AC-1 concerns the repository system for Audits and Controls and information for
monitoring the implementation of the RRP. Specifically, the system shall be in place and
operational before the first payment request. It shall also include the functionalities to enable: i)
the collection of data and monitoring of achievements of milestones and targets; ii) the collection,
storing and ensuring access to data required by Art. 22(2) points (d)(i) to (iii) of the Recovery and
Resilience Facility (hereinafter referred to as “RRF”) Regulationi.
Milestone AC-1 is one of the two audit and control milestones under measure C[AC]-R[R1]. It is
accompanied by the other audit and control milestone AC-2 in the first payment request.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i.
ii.

Summary document (AC-1 Summary Document Plateforme PRR).
Report by the audit body on the findings on the repository system for the RRP (AC1_1_Report Système de recueil d’informations_2022_signed).

The authorities also provided:
i.
Certificate provided by the company that has developed the platform confirming the
finalisation of the work, acceptance protocol (AC-1_2_Certificat d’achèvement des
travaux).
ii.
Minutes on technical specifications for the RRP and contents of workshops provided by
the company that has developed the repository platform (AC-1_3_Cahier des charges).
iii.
List of contracts concluded between contractors, for whom beneficial ownership data
should be provided, and contracting authorities under the RRF.
iv.
Copy of letters sent to foreign companies that have already concluded contracts
requesting the provision of their beneficial ownership data.
v.
Copies of the extracts of the Luxembourgish business registry of the Luxembourgish
companies listed under point iii.
vi.
Copy of the revised internal policy document under AC-2 that includes the obligation for
4

vii.

intermediate bodies to collect beneficial ownership data and include a clause in calls to
ensure that robust beneficial ownership data can be requested during the selection
process.
E-mail from the coordination body including information on the procedure of the
Luxembourg Business Registry.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
According to the description of the Council Implementing Decision, 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 recipients, contractors,
subcontractors, and beneficial owners – shall be operational before the first payment request is
submitted. The Council Implementing Decision further specifies that an audit report confirming
the effectiveness of the minimum functionalities of the repository system shall be submitted.
Considering the description of the repository system’s purpose set out in the CID, the following
functionalities are considered as a minimum: (a) collection of data and monitoring of the
achievement of milestones and targets; and (b) collect, store and ensure access to the data
required by Article 22(2) points (d)(i) to (iii) of the RRF Regulation.
Audit report confirming the effectiveness of the minimum functionalities of the repository
system.
The audit report provided as evidence by Luxembourg’s authorities included the following
aspects:
a) the auditor/responsible body signing the report;
b) the date on which the report was signed;
c) whether the system is operational and has at least the following functionalities:
i.
collects data and monitors the achievement of milestones and targets;
ii.
collects, stores and ensures access to the data required by Article 22(2)(d)(i) to
(iii) of the RRF Regulation;
d) that the data is being collected by the implementing bodies and/or recipients/any other
entity entrusted with this task, and that the data is being stored into the system; and
e) any weaknesses of the system identified by the report and any corrective actions
recommended to address them.
The report includes the team of auditors that have contributed to the report under section 1.3.
Further, it is signed by the auditor included in that team (part ‘a)’ of the audit report content).
Under the same signature page within the report, the location and date are provided, indicating a
signature of the report on 19 December 2022 (part ‘b)’ of the audit report content).
Following these specifications, the audit report (report système de recueil d’informations 2022) is
analysed point by point, with a core focus on parts c) to e) as they relate to the key functionalities
of the system required by the Council Implementing Decision.
A repository system for monitoring the implementation of the RRF shall be in place and
operational
The report contains a list and explanations of findings. The first finding (AC_EC 6 no 1) indicates
5

that the information system has “adequate but incomplete functionalities and not open to
ministries”. Details of this finding show that the repository system is operational since November
2022.
Key functionalities of the system: collection of data and monitoring of the achievement of
milestones and targets. The audit report summarises the functionality of the repository system as
allowing the monitoring of the implementation of measures through a dashboard and monitoring
the achievement of M&Ts, information on beneficial ownership, and reporting and control
modules, allowing the archiving of documents in a single module and managing electronic
documents. The report finds that, while the technical functionalities are in in place, they were not
fully deployed at the time of the audit.
According to the results, at the time of the audit there was no evidence that management
verifications on the achievement of milestones and targets were conducted and recorded.
According to the response of the coordination body to the preliminary findings of the audit body,
the ”RRP platform is made available to project owners who have signed the declaration of
absence of conflict of interest (DACI) and that since the audit, further project promoters have
signed DACIs and therefore were granted access”. During a meeting with Luxembourg’s
authorities on the repository system on 2 February 2023, the list of persons with access granted
to the system was presented, which confirmed that the majority of Implementing Bodies have
access to the system by showing the list of persons.
Another finding recorded in the audit report on the repository system indicated that the system
did not contain much data at the time of the audit. Nevertheless, during the meeting on 2
February 2023 on the repository system it was confirmed that data had been fed to the system
covering aspects on the monitoring of progress of the milestones and targets, the list of evidence
required by the verification mechanism and uploaded to the system, as well as the filled
management verification checklists.
Key functionalities of the system: collect, store and ensure access to the data required by Article
22(2) points (d)(i) to (iii) of the RRF Regulation.
The weaknesses on the completeness of data raised in the audit report were also identified with
regards to this requirement, namely with regard to the collection of data on beneficial ownership.
These weaknesses were confirmed during the meeting of 2 February 2023 with Luxembourg’s
authorities. The list of contracts was not complete and data on beneficial ownership was missing
and inaccurate where available. The weaknesses were nevertheless addressed through the
generation of an access by Luxembourg’s authorities to the Luxembourg business registry, a
storing of the extract of the relevant companies from said registry (with restricted access rights to
respect the data protection provisions) and an adjustment of the platform’s contracts file. The
extracts, provide in some cases administrator data instead of the beneficial ownership data and
for this reason, additional information in the form of an explanatory note was provided by
Luxembourg’s authorities, confirming that all possible means were exhausted when administrator
data is provided.
For foreign companies, however, the national business registry does not contain the relevant
information. For already concluded contracts, this weakness was addressed by Luxembourg’s
authorities by providing letters sent to the four foreign companies that were part of the list
requesting the provision of their beneficial ownership data. For future contracts, the internal
6

guidelines have been changed, to include in the calls for tender or grants the requirement of
providing beneficial ownership data based on a formal extract from the registry, and that failure
to do so leads to the exclusion from the procurement procedure.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: AC-2

Related Measure: Monitoring and implementation of the plan
Name of the Milestone: Protection of EU financial interests
Qualitative Indicator: Implementation of procedures

Time: before the
1st payment
request

Context:
Milestone AC-2 is part of the measure C[AC]-R[R1] monitoring and implementation of the plan,
which aims at implementing a repository system to support the monitoring and storing of relevant
data related to the implementation of the RRP, as well as procedures for the protection of financial
interests of the Union.
Milestone AC-2 requires the implementation of procedures to protect the financial interests of the
EU that were not yet fully in place in Luxembourg. More specifically, AC-2 covers 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 subchapter xi of the Plan.
Milestone AC-2 is one of the two audit and control milestones under measure C[AC]-R[R1]. It is
accompanied by the other audit and control milestone AC-1 with the same date for implementation
(before the first payment request).
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i.

ii.

Summary document (“AC-2 Summary Document Protection des interest financiers
UE_final”) duly justifying how the milestone was satisfactorily fulfilled. The document
includes:
a. The list of procedures for the protection of EU financial interests that have been
implemented in accordance with Part III, Chapter 4, sub-chapter x on
Implementation and Chapter 6, subchapter xi on Audit and Controls of the RRP as
affirmed in the CID; and
b. The date of implementation of these procedures.
Supporting documents to the summary document:
a. Internal policy of the coordination body (AC-2_1_POL_INT_Politique interne de
l’autorité de gestion_v1.0).
b. Procedures for the detecting and reporting irregularities, non-compliances and
suspected fraud (AC-2_2_PROC_FRA_Procédure de detection et signalement des
irrégularités et frauds_v1.0).
c. Line of conduct on conflict of interest – internal procedure for the prevention and
7

d.
e.
f.
g.

h.
i.

j.
k.

detection of conflicts of interests (AC-2_3_PROC_CI_Ligne de conduite et procédure
relative aux conflits d’intérêts_v1.0).
Whistle-blower declaration (AC-2_4_TEMP_FRA_Whistleblower_RRP_v1.0).
Declaration of absence of conflict of interest for the coordination body (template)
(AC-2_5_TEMP_CI_01_Décla. NCI pour AG_v1.0).
Signed declarations of absence of CoI by the members of the CB (AC2_5_Déclaration de non-conflit AG).
Declaration of absence of conflict of interest for responsible authorities /
implementing bodies (“project owners”) (template) (AC-2_6_TEMP_CI_02_Décla.
NCI pour PP_v1.0).
Declaration of conflict of interest (template) (AC-2_7_TEMP_CI_03_Déclaration
Conflit d’intérêt_RRP_v1.0).
Declaration and signature of the Director of the CB on the officialisation of the
procedures included in the documents, guidelines, policies and manuals for the RRP
(AC-2_8_Officialisation_Procédures RRP).
Screenshot of RRP platform with the list of the above documents (AC2_9_Communication Platforme_RRP).
Copy of the email sent by the CB to ‘project promoters’, with the list of attachments
showing the PFIU documents (AC-2_10_Communication des procedures aux PP).

The authorities also provided:
i.
Adjusted internal policy of the coordination body after a change in the head of the
coordination team (AC-2_01_POL_INT_Politique interne de l’autorite de gestion
V1.1_2023020206).
ii.
Proof of communication of the relevant policies and procedures under AC-2 to the relevant
bodies including a mapping of the list of names/email recipients and their corresponding
ministry/implementing body (AC-2_11_Communication des procedures aux PP_Annexe 2
POL_INT).
iii.
Risk assessment methodology and proposed control actions (AC2_12_PROC_AR_Procedures analyse des risques).
iv.
Adjusted summary document on AC-2 to account for the revisions and changes conducted
(AC-2-Summary document protection des interest financiers UE v2).
Other evidence received:
i.
E-Mail by EC DG EMPL containing extracts on Luxembourg’s use of Arachne (Evidence of
access to and use of ARACHNE for LU first payment request).
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities covers all
constitutive elements of the milestone.
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.
Both sub-chapter x and xi from Part III, Chapter 4 on Implementation, and Chapter 6 on Audit and
Controls of the plan respectively cover the same topics except for a summary paragraph within
Chapter 6, sub-chapter xi. The core aspects required as per both sub-chapters are the following:
 Conflict of interest policies and guidelines;
 Anti-fraud policy, zero-tolerance approach, and procedures for detecting and reporting
8




irregularities, non-compliances and suspected fraud;
Deployment of detailed internal control by mapping the risks specific to the management of
the RRF and procedures that may control them; and
Accession to ARACHNE.

Chapter 6, sub-chapter xi includes a list of the total forms, guides and documents that may
constitute a ‘comprehensive and effective system’ for control:
 Internal policy provided for in the control system;
 Internal procedure in case of declaration of conflict of interest;
 Accession to ARACHNE;
 Policy on conflicts of interest;
 Reporting procedure in case of suspected fraud and criminal offence;
 Forms for the declaration of conflicts of interest; and
 Certificates of independence.
First, on the internal policy provided for in the control system as per both the relevant sub-chapters
of the RRP, Luxembourg’s authorities have shared the internal policy of the Coordination Body in
the context of the RRP. This document covers aspects such as the role and responsibilities of the
Coordination Body, the Implementing Bodies (called project promoters), the financial control
directorate (DCF), the Ministry of Economy, the Audit Authority, and final recipients. This internal
policy covers the first part of the list of total forms, guides and documents as per Chapter 6, subchapter xi in the RRP listed above. Concretely, it includes (i) a provision of high legal, ethical and
moral standards from the members of the Coordinating Body and the Implementing Bodies, (ii) the
definition of the objective of this anti-fraud policy set as the dissuasion of fraud via -inter alia- the
promotion of an anti-fraud culture, (iii) procedures to detect and investigate fraud as well as (iv) a
channel/procedure to notify the competent authority in cases of suspected fraud, in connection to
(v) a whistle-blowing procedure regarding complaints.
The second aspect mentioned in both sub-chapters is that of the procedure to prevent, detect, and
report conflicts of interest. For this, the chapters require the provision of a conflict-of-interest
guideline and/or policies, as well as forms for the declaration of conflict of interest. Together with
the summary document, Luxembourg’s authorities shared their line of conducts and procedure for
conflicts of interests, as well as templates for the declarations of absence of conflict of interest for
members of the Coordinating Body and ‘project promoters’ or implementing bodies, as well as a
template for the declaration of conflicts of interest. The procedure suggested in the referred
chapters within the RRP are followed in the document on the line of conduct in relation to conflict
of interest provided by Luxembourg’s authorities.
Further, the RRP sub-chapters require an anti-fraud policy, a commitment to combat fraud,
corruption, conflict of interest and double funding, as well as a procedure to detect and report
potential irregularities, non-compliances, and suspected fraud. Various documents provided by
Luxembourg’s authorities demonstrate compliance with these requirements. The main document
linked to the anti-fraud policy is that of the “procedure for detection and reporting of irregularities
and fraud”. It includes a statement on creating an anti-fraud culture, procedures to detect
irregularities, non-compliance, and suspected fraud, including tools to do so, and the procedure for
reporting and for whistleblowing. The whistle-blower declaration template is linked within the antifraud procedure/policy and was also provided by Luxembourg’s authorities as a separate document
accompanying the summary document.
Access to ARACHNE, which is also mentioned in the RRP subchapters, is referred to in various of the
documents submitted by Luxembourg’s authorities. According to these, it is recognised as a tool to
9

detect irregularities. Access to ARACHNE is also mentioned in the internal policy document, the
anti-fraud procedures, and the summary document. Since these documents, however, cover access
to ARACHNE in future term, additional evidence was received, demonstrating that Luxembourg’s
authorities had access to and already used Arachne.
A final aspect included in both sub-chapters relates to the deployment of a detailed internal control
system. While a list of forms and other guidelines was provided for in sub-chapter xi, both subchapters also detailed the way of deploying such an internal control “by mapping the risks specific
to the management of the RRF and procedures that may control them”. Although this risk mapping
has been shared (AC-2_12_PROC_AR_Procedures analyse des risques-v1.1), weaknesses in the risk
mapping remain.
The reference to those chapters enables the identification of risk areas of relevance to the risk
mapping listed in Luxembourg’s RRP. The areas are: i) appraisal of the proposed investments; ii)
project management and monitoring; iii) payment and reimbursement claims; iv) payments to final
recipients, v) public procurement; vi) PFIU; vii) irregularities and recovery of amounts unduly paid;
viii) double funding; ix) collecting and storing data; and x) audit trail.
In order to assess whether sufficient control procedures have been developed according to a
mapping of the risks of the RRF, the evidence provided by Luxembourg’s authorities has been
checked against the ten risk areas identified above to confirm whether sufficient control procedures
have been developed according to a mapping of the risks of the RRF.
The risk assessment received by Luxembourg’s authorities covers three risk areas
(reform/investment risks, milestones and targets risks, and internal control risks). Further, the
scoring matrix is provided in the assessment but not the final result of the scores. Nevertheless,
risks have been identified and mapped. The risk mapping also contains information on control
measures, albeit not assigned to a specific risk indicator or area nor according to the mapping of the
risks, but on a horizontal level. Further control procedures are also only referred to in the additional
evidence received by Luxembourg’s authorities.
The greatest weakness in the risk mapping is the decoupling of the risks mapped, including the lack
of a final scoring, and the control measures established in the various documents, policies and
manuals provided in the evidence. Nevertheless, there are control procedures in place that
contribute to an effective internal control system even if not developed through a risk mapping.
In the summary document, the list of all the drafted and published documents on the procedures
are accompanied by the date of their finalisation or publication. While the dates provided are those
of “finalisation/publication”, the additional supporting document provided by Luxembourg’s
authorities on the “officialisation of the procedures” includes a signature of the Director of the
Coordinating Body to formalise and mark the implementation of the list of documents and
procedures developed and published.
A further step for the “finalisation of the implementation” required by the CID was the
communication of the procedures to all relevant bodies, given that Implementing Bodies need to be
informed on these procedures and policies in order to put them into practice. The document
including a screenshot of the RRP platform showing the procedures made available to project
owners includes the list of the internal policy of management of the RRP, the line of conduct and
procedures related to conflict of interest, procedures to detect irregularities and fraud, and
templates of the declarations on absence of conflict of interest and declaration of conflict of
interest. An additional document showing a copy of an email sent by a member of the Coordinating
10

Body to ‘project promoters’ includes the list of documents attached to the email, showing the
relevant PFIU documents. Luxembourg’s authorities also provided a mapping between the names of
recipients of the communication on the procedures and their involvement within the implementing
bodies.
In order to ensure continuous compliance with the milestone and its obligations under the
Financing Agreement, as attested through the summary document justifying how the milestone was
satisfactorily fulfilled, Luxembourg has committed to improve the risk mapping by:
1) Further detailing the risk mapping;
2) Detailing the risk factors and methodology, including for the calculation of the risk scoring
and effectiveness of existing control procedures; and
3) Linking the risks identified in the mapping to the corresponding control measures.
Luxembourg has committed that the risk mapping shall be improved in the next six months.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1A-1

Related Measure: Reform 1 - Skillsdësch
Name of the Milestone: Launch of Skillsdësch
Qualitative Indicator: Official launch of the “Skillsdësch” process during the
meeting of the Tripartite Coordination Committee

Time: Q3 2020

Context:
The aim of this reform is to launch a national collaborative procedure entailing roundtable debates
on skills led by all stakeholders (hereinafter referred to as “Skillsdësch”) to analyse the demand for
skills, and to identify the most promising job profiles, in the context of a broader initiative aimed at
developing a national skills strategy and promoting continued and vocational training.
Milestone 1A-1 consists in the first step in the implementation of the reform with the launch of the
Skillsdësch process during the meeting of the Tripartite Coordination Committee.
Milestone 1A-1 is the first step of the implementation of reform Skillsdësch under component 1A
(Skilling, Upskilling and Reskilling), and it is followed by milestone 1A-2 related to the launch of the
vocational trainings (skillsbridges). The reform has a final expected date for implementation in Q2
2022.
Following the completion of this milestone, in line with the description of the measure in the
Council Implementing Decision, national initiatives in the context of skilling, upskilling and reskilling
will be based on the outcomes of this consultation.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i.
ii.

Summary document duly justifying how the milestone was satisfactorily fulfilled.
Copy of a letter signed on 21 November 2022 certifying the launch by the Tripartite
Coordination Committee, of the collaborative round‐table process Skillsdësch, signed by
11

iii.

iv.

v.
vi.

representatives of all the organisations participating in that process in view to support a
national strategy for future skills for Luxembourg (Lettre signée partenaires sociaux
participation Skillsdësch).
Summary of the report from the Secretariat of the Tripartite Coordination Committee of the
meeting of 3 July 2020 certifying the launch of Skillsdësch and specifying its objectives
(Résumé Comité Tripartite Création Groupe de Travail Skills).
Extract from the minutes of the Council of Government meeting of 8 July 2020 confirming
the composition of the Skills Working Group from the Government side (Decision Conseil de
Gouvernement_Groupe de Travail Skillsdësch_8juillet2020).
Letter from the Ministry of Labour dated 26 October 2022 confirming the Skillsdëch (Lettre
de confirmation ministérielle Skillsdësch).
Organisation for Economic Co-operation and Development (OECD) Project plan of 22
January 2021 defining the main objectives, scope, roles and responsibilities, and operational
details of the National Skills Strategy Project in Luxembourg (OECD Skills Strategy
Luxembourg Operational Plan).

The authorities also provided:
vii.
The Law of 24 December 1977 authorising the Government to take measures aimed at
stimulating economic growth and maintaining full employment (Loi du 24 décembre 1977
autorisant le Gouvernement à prendre les mesures destinées à stimuler la croissance
économique et à maintenir le plein emploi), establishing the Tripartitie Coordination
Committee (Loi du décembre 1977).
viii.
Summary of the Skillsdësch Final Report of 26 April 2021 (Draft Rapport final Skillsdësch).
ix.
Sectoral studies by national employment agency ADEM (Agence pour le développement de
l’emploi) on the following sectors: 1) Craft; 2) Industry; 3) Commerce; 4) Construction; 5)
Hospitality; 6) Finance; and 7) Transport and Logistics, published on 3 November 2021.
x.
OECD Skills Strategy for Luxembourg of 23 February 2023.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Launch by the Tripartite Coordination Committee of the collaborative round-table process
(Skillsdësch)
On the basis of the Law of 24 December 1977 defining the legal basis on which the Luxembourg
tripartite model is based, the government organised on 3 July 2020 a meeting with employers’
associations and trade unions to discuss labour market developments in the context of the COVID19 crisis, as well as measures aimed at protecting employment and fighting unemployment. One of
the outcomes of this broader initiative was to set up a working group on skills (see page 4 of the
Summary of Tripartite Committee of 3 July 2020 – evidence No. iii).
On 8 July 2020, the Council of Government adopted a political decision (see Extract from the
minutes of the Council of Government meeting of 8 July 2020 – evidence No. iv) to outline the
entities of the government participating in the working group.
The working group on skills, which was subsequently referred to as “Skillsdësch”, was officially
launched on 28 January 2021 with the clear goal of promoting and supporting a future oriented
12

national skills strategy (see Copy of a letter signed on 21 November 2022 certifying the launch by
the Tripartite Coordination Committee – evidence No. ii). From the government side, participants
included the Ministry of Education, the Ministry of Labour, and the national employment agency
ADEM (Agence pour le développement de l’emploi); enterprises were represented by the umbrella
association UEL (Union des Entreprises Luxembourgoises); trade unions were represented by the
Chamber Employees, and the three main unions of the country: Onofhängege Gewerkschaftsbond
Lëtzebuerg (OGBL), Lëtzebuerger Chrëschtleche Gewerkschafts-Bond (LCGB), and Confédération
Générale de la Fonction Publique (CGFP) (see Copy of Letter signed on 21 November 2022 –
evidence No. ii).
Other initiatives to support employment identified during the tripartite meeting of the 3 July 2020
included measures to support, amongst others, employment of older workers, apprenticeships,
partial employment schemes, and creation of enterprises (see page 3 of the Summary of the report
from the Secretariat of the Tripartite Coordination Committee – evidence No. iii).
One of these specific initiatives (investment 1 – FutureSkills in RRP – see milestone 1A-3 and targets
1A-4 and 1A-5) encourages job seekers to develop transversal skills needed by employers in several
sectors (e.g., soft skills, digital skills, project management skills, data/coding (see pages 2 and 6 of
the Summary of the Skillsdësch Final Report – evidence No. viii).
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.
In order to assist the Skillsdësch in designing a skills strategy, the tripartite committee (i.e. the
committee composed by government, union representatives and employers’ associations)
requested the support of the OECD for the production of a study on skills in Luxembourg. More
specifically, the scope of the OECD Skills Strategy includes analysing the skills performance of the
country, assessing the skills system and designing a skills strategy (see pages 3 to 5 of the Summary
of the Skillsdësch Final Report – evidence No. viii). The OECD Skills Strategy addresses, amongst
other aspects, existing skills data gaps, skills assessment and anticipation as well as skills foresight
exercises (see pages 5 to 10 of the OECD Skills Strategy Luxembourg Operational Plan – evidence
No. vi). The OECD study is based on a combination of desktop research and direct engagement with
officials and stakeholders.
In particular the OECD team, after two rounds of initial discussions with representatives from
Luxembourg, proposed four priority areas for developing a skills strategy:
1. Providing labour market relevant adult learning opportunities
2. Guiding and incentivising skills choices
3. Attracting and retaining talent to fill skills shortages
4. Strengthening the governance of skills data
Under the second priority area ‘Guiding and incentivising skills choices’, the operational plan of the
OECD study specifies that, in order to close the skills gap, information about current and future skills
demand needs to be provided to individuals and firms to guide their skills choices. Under the fourth
priority area, ‘Strengthening the governance of skills data, the operational plan of the OECD study
includes a skills assessment and anticipation as well as skills foresight exercises to identify current
and future skills needs (see pages 7 to 10 of the OECD Skills Strategy Luxembourg Operational Plan –
evidence No. vi). The OECD Skills Strategy Luxembourg was published on 23 February 2023
13

addressing the four policy areas mentioned above (see OECD Skills Strategy for Luxembourg of 23
February 2023 – evidence No. x).
In addition, ADEM together with the Ministry of Employment, Labour and Social and Solidarity
Economy MTEESS (Ministère du Travail, de l'Emploi et de l'Économie sociale et solidaire) carried out
sectoral studies aiming to identify the evolution of jobs in different sectors, thus improving
Luxembourg’s ability to identify the most promising job profiles as per their objective (see page 6 of
the Summary of the Skillsdësch Final Report – evidence No. viii). Seven sectors have been covered
by these studies each including a chapter examining job tendencies, namely key jobs, jobs in
expansion and decline, and job deficits. The conclusions of these studies aim “to support […] the
development of the national skills strategy (currently handled by the Skillsdësch with the support of
the OECD)” (see page 3 of the studies on Craft, Industry, Commerce, Construction, Hospitality,
Finance, and Transport and Logistics, published on 3 November 2021 – evidence No. ix).
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1A-3

Related Measure: Investment 1 - FutureSkills
Name of the Milestone: Agreement by partners on the “operational phase”
Qualitative Indicator: Signing of agreement

Time: Q1 2021

Context:
The objective of this investment is to provide trainings in soft, digital, and managerial skills to job
seekers to facilitate their short-term re-integration on the labour market, and their mobility.
Contents generated by the programme shall be put at the disposal of a larger population of job
seekers over a longer-term horizon.
Milestone 1A-3 is part of investment 1 (FutureSkills) under component 1A (Skilling, Upskilling and
Reskilling), which aims at launching a set of trainings for job seekers.
Milestone 1A-3 concerns the 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.
Milestone 1A-3 is the first step of the implementation of the investment FutureSkills and it will be
followed by targets 1A-4 and 1A-5, related to the number of job seekers that will have participated
to the trainings in this programme. The investment has a final expected date for implementation in
Q4 2021.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i.
ii.

Summary document duly justifying how the milestone was satisfactorily fulfilled.
Copy of the agreement signed on 9 February 2021 the operational phase of the FutureSkills
programme by the programme partners (Ministry of Labour, Employment, and Social and
Solidary Economy, Chamber of Commerce, House of Training, and Chamber of Employees)
14

iii.

(Convention (Phase beta – Version signée) – Projet ‘FutureSkills’).
Description of the FutureSkills programme dated 27 August 2020 by the programme
partners (Ministry of Labour, Employment, and Social and Solidary Economy, Chamber of
Commerce, House of Training, and Chamber of Employees) (Parcours Futureskills).

The authorities also provided:
iv.
Press release dated 6 October 2020 announcing the launch of the FutureSkills programme
by Luxembourg’s national employment agency ADEM (Agence pour le développement de
l'emploi, hereinafter referred to as “ADEM”).
v.
Press release dated 19 March 2021 announcing the launch of the Youth eAcademy
programme by Luxembourg’s national employment agency ADEM.
vi.
Press release dated 16 June 2021 announcing the launch of the Soft Skills eAcademy
programme by Luxembourg’s national employment agency ADEM.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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 Parcours FutureSkills explains in detail how the measure is addressed to job seekers registered
with the employment agency ADEM. According to the programme (as mentioned at page 2 of the
Copy of the agreement signed on 9 February 2021 – evidence No. ii), FutureSkills trainings aim at
facilitating the reintegration in the labour market by providing training paths to acquire transversal
skills needed by employers in several sectors, which should help enhance mobility. More in detail,
according to the agreement signed by the programme partners (Ministry of Labour, Employment,
and Social and Solidary Economy, Chamber of Commerce, House of Training, and Chamber of
Employees), in a context of swiftly evolving requests on the labour market, general transversal skills
are the most reusable, and can be considered a long-term investment.
The participant can attend for around three months up to four paths on soft skills, digital skills,
project management skills, and an advanced training on data/coding, followed by a six-month
internship in the public sector. Depending on the number of paths followed, a certificate of partial
or full attendance is issued (as mentioned at pages 5 and 6 of the agreement signed on 9 February
2021, and at pages 1 and 2 of the Press release dated 6 October 2020).
Selection criteria for job seekers are (see pages 2 and 3 of the Copy of the agreement signed on 9
February 2021 – evidence No. ii – and page 1 of the Press release dated 6 October 2020 – evidence
No. iv):





Schooling level (at least 2ème/12ème du régime secondaire corresponding in the secondary
education system to at least the completion of the year before the last in classical and
general secondary education (2ème), or of the vocational training path (12ème du régime
secondaire),
knowledge of French (B2) and Luxembourgish (B1),
interest,
15



being capable to autonomously attend distance learning.

Contents generated by the programme shall be put at the disposal of a larger population of job
seekers over a longer horizon.
Building on the e-learning contents developed with the FutureSkills training paths, Luxembourg
launched two training programmes (see Press release dated 19 March 2021 announcing the launch
of the Youth eAcademy and Press release dated 16 June 2021 announcing the launch of the Soft
Skills eAcademy – evidence No. v and vi):




In March 2021, ADEM launched its programme Youth eAcademy, aimed at developing
digital skills of young job seekers by learning to use IT tools such as Word, Powerpoint,
Excel, Outlook, Teams, OneNote, as well as developing their knowledge in data analysis,
coding, cybersecurity. The content of these trainings has been available on the ADEM
platform from 5 October 2020 until 28 February 2022.
In June 2021, ADEM launched the Soft Skills eAcademy. Job seekers registered with ADEM
can access free of charge on the platform ilearn.lu 11 different modules on topics such as
conflict management, priority management, etc. The content of these trainings has been
available on the ADEM platform from 5 October 2020 and will remain accessible until 31
December 2023.

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.
An agreement on the operational phase of the FutureSkills programme was signed on 9 February
2021 by the Ministry of Labour, Employment, and Social and Solidary Economy, Chamber of
Commerce, House of Training, and Chamber of Employees (see Copy of the agreement signed on 9
February 2021 – evidence No. ii). The agreement clearly describes the structure of the FutureSkills
programme: the duration of the training and of the stage and the skills that will be acquired by the
participants. The requirements for job seekers to participate are described as well and relate
notably to the educational and linguistic levels as well as being capable of managing distance
learning autonomously (see above).
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1A-4

Related measure: Investment 1 - FutureSkills
Name of the Target: Participation of FutureSkills aged more than 45 years
Quantitative Indicator: Number of
persons

Baseline: 0

Target: 150

Time: Q4 2021

Context:
The objective of this investment is to provide trainings in soft, digital, and managerial skills to job
seekers to facilitate their short-term re-integration on the labour market, and their mobility.
Target 1A-4 is part of investment 1 (FutureSkills) under component 1A (Skilling, Upskilling and
Reskilling), which aims at launching a set of trainings for job seekers.
16

Target 1A-4 requires the participation of 150 job seekers aged more than 45 years to the
FutureSkills training.
Target 1A-4 is the second step of the implementation of the investment, and it follows the
completion of milestone 1A-3 related to the signing by the programme partners of the agreement
on the operational phase of the FutureSkills programme. Target 1A-4 will be followed by target 1A-5
related to the total number of participants to the training FutureSkills. The investment has a final
expected date for implementation in Q4 2021.
Evidence Provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
Summary document duly justifying how the target was satisfactorily fulfilled.
i.
Anonymised list of all job seekers having participated in the FutureSkills training, specifying
their age, as well as the dates of their participation in the FutureSkills training and the
reference to the training certificate for the participation in the FutureSkills training by each
job seeker (Data FutureSkills).
The authorities also provided:
ii.
Description of the FutureSkills programme dated 27 August 2020 by the programme
partners (Ministry of Labour, Employment, and Social and Solidary Economy, Chamber of
Commerce, House of Training, and Chamber of Employees) (Parcours Futureskills).
iii.
Press release dated 6 October 2020 announcing the launch of the FutureSkills programme
by Luxembourg’s national employment agency ADEM (Agence pour le développement de
l'emploi, hereinafter referred to as“ADEM”) (Lancement Futureskills).
iv.
Summary of the report from the Secretariat of the Tripartite Coordination Committee of the
meeting of 3 July 2020 certifying the launch of Skillsdësch and specifying its objectives
(Résumé Comité Tripartite Création Groupe de Travail Skills).
v.
Copy of the agreement signed on 9 February 2021 the operational phase of the FutureSkills
programme by the programme partners (Ministry of Labour, Employment, and Social and
Solidary Economy, Chamber of Commerce, House of Training, and Chamber of Employees)
(Convention (Phase beta – Version signée) – Projet ‘FutureSkills’).
vi.
In the context of the sampling analysis, documents for each of the sampled unit
(participant):
a. Training certificate, including start and end date of the training, age at the
beginning of the training, number of trainings followed and attendance rate per
training path.
b. Fiche of the ADEM with proof of being a jobseeker.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the target.
150 job seekers aged more than 45 years (30% of the total of 500 participants) have participated
in the FutureSkills training.
The FutureSkills programme includes trainings on soft skills, digital skills, project management skills,
17

and an advanced training on data/coding, which will contribute to reduce widespread early
retirement, increase lifelong learning and improve skills (e.g. modules are foreseen on the Digital
world and on the Tools for the digital world) (see page 6 of the Copy of the agreement signed on 9
February 2021 – evidence No. vi). The description of target 1A-4 provides that at least 150
jobseekers aged 45 years and more must participate to the training, which was respected.
The dataset transmitted by Luxembourg listed all participants by gender, age at the time of starting
the training, beginning and end date of the trainings, days of participation and number of training
paths for which a certificate was issued (see evidence No. ii).
According to the dataset, a total of 491 job seekers enrolled in the FutureSkills trainings. 171
participants were aged 45 and more at the time of enrolment and 155 out of the 171 participants
completed at least a training path, as attested by a certificate of participation delivered to each one
of them. The training certificates were delivered to the training participants by ADEM and were
jointly issued by the Ministry of Labour, Employment, and Social and Solidary Economy, ADEM,
Chamber of Commerce, House of Training, and Chamber of Employees. In order to obtain a
certificate for a specific training path, each participant had to reach an effective participation rate,
calculated on attending online trainings and success rate of e-learning on the specific training path,
of at least 70%.
The evidence provided for a sample of 60 units includes the enrolment fiche of the participant, the
certificate of attendance to the trainings issued by ADEM, and register number given by ADEM to
the participant as job seeker (see evidence No. vii).
The following variables were verified in the context of the sampling: start and end date of the
training, age at the beginning of the training, number of trainings followed and attendance rate per
training path, and status of job seeker at the enrolment. The evidence provided for each unit in the
sample, confirmed that the criteria set in the CID Annex have been met: the participant is a job
seeker aged 45 or more, and has attended at least a training path of the four offered under the
FutureSkills programme.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1A-5

Related Measure: Investment 1 – FutureSkills
Name of the Target: Participants of FutureSkills
Quantitative Indicator: Number of
persons

Baseline: 150

Target: 440

Time: Q4 2021

Context:
The objective of this investment is to provide trainings in soft, digital, and managerial skills to job
seekers to facilitate their short-term re-integration on the labour market, and their mobility.
Target 1A-5 is part of investment 1 (FutureSkills) under component 1A (Skilling, Upskilling and
Reskilling), which aims at launching a set of trainings for job seekers.
Target 1A-5 requires the participation of 440 job seekers in total to the FutureSkills training,
including at least 150 aged 45 years and more as required under target 1A-4.
18

Target 1A-5 is the third and last target of the implementation of the investment and it follows the
completion of milestone 1A-3 related to the signing by the programme partners of the agreement
on the operational phase of the FutureSkills programme, and target 1A-4 requiring at least 150
participants aged 45 and more to have participated in the FutureSkills training. The investment has
a final expected date for implementation in Q4 2021.
Evidence Provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i.
ii.

Summary document duly justifying how the target was satisfactorily fulfilled.
Anonymised list of all job seekers having participated in the FutureSkills training, specifying
their age, as well as the dates of their participation in the FutureSkills training and the
reference to the training certificate for the participation in the FutureSkills training by each
job seeker (Data FutureSkills).

The authorities also provided:
iii.
Description of the FutureSkills programme dated 27 August 2020 by the programme
partners (Ministry of Labour, Employment, and Social and Solidary Economy, Chamber of
Commerce, House of Training, and Chamber of Employees) (Parcours Futureskills).
iv.
Press release dated 6 October 2020 announcing the launch of the FutureSkills programme
by Luxembourg’s national employment agency ADEM (Agence pour le développement de
l'emploi, hereinafter referred to as “ADEM”) (Lancement Futureskills).
v.
In the context of the sampling analysis, documents for each of the sampled unit
(participant):
a. Training certificate, including start and end date of the training, age at the
beginning of the training, number of trainings followed and attendance rate per
training path.
b. Fiche of the ADEM with proof of being a jobseeker.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the target.
A total of 440 job seekers have participated in the FutureSkills training.
The dataset transmitted by Luxembourg lists all participants by gender, age at the time of starting
the training, beginning and end date of the trainings, days of participation, number of training paths
for which a certificate is issued, and reference of individual certificate per participant (see evidence
No. ii).
According to the dataset, a total of 491 job seekers enrolled in the FutureSkills trainings. 434
participants completed at least a training path of the four offered under the FutureSkills programme
as attested by a certificate of participation delivered to each one of them. The training certificates
were delivered by ADEM and were jointly issued by the Ministry of Labour, Employment, and Social
and Solidary Economy, ADEM, Chamber of Commerce, House of Training, and Chamber of
Employees. In order to achieve a certificate for a specific training path, each participant should have
reached an effective participation rate, calculated on attending online trainings and success rate of
19

e-learning on the specific training path, of at least 70%.
The Council Implementing Decision requires that a total of 440 job seekers have participated in the
FutureSkills training. The number of job seekers that have participated to at least one training path
of the four available under the FutureSkills investment is 434. Whilst this constitutes a minimal
numerical deviation of 1.4% from the requirement of the Council Implementing Decision, the overall
objective of this target is considered met notwithstanding this minor deviation. On this basis, it is
considered that this constitutive element of the target is satisfactorily fulfilled.
The evidence provided for a sample of 60 units includes the enrolment fiche of each participant, the
certificate of attendance to the trainings issued by ADEM, and the register number given by ADEM
to the participant as job seeker (see evidence No. v).
The following variables were verified in the context of the sampling: start and end date of the
training, age at the beginning of the training, number of trainings followed and attendance rate per
training path, and status of job seeker at the enrolment. The evidence provided for each unit in the
sample, confirmed that the criteria set in the CID Annex have been met: the participant is a job
seeker and has attended at least a training path of the four offered under the FutureSkills
programme.
Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Reform 1 – Strengthening health system resilience —
Gesondheetsdësch
Name of the Milestone: Kick‐off and preparatory phase of the Gesondheetsdësch process with the
aim to address the six thematic priorities
Qualitative Indicator: Start of the consultation process
Time: Q3 2020
Context:
Number: 1B-1

The measure aims to create a consultation process among the stakeholders concerned by the
health policy – ministries, health insurance managers, doctors and health professionals - in order to
modernise the governance of the health sector and respond to pre-identified challenges.
Milestone 1B-1 concerns the organisation of the first kick-off meeting to launch of the preparatory
phase of the consultation process (hereinafter referred to as “Gesondheetsdësch").
Milestone 1B-1 is the first step of the implementation of Gesondheetsdësch and it is followed by
milestone 1B-2 related to the publication of the work programme. The reform has a final date for
implementation in Q4 2021.
Following the completion of this milestone, in line with the description of the measure in the
Council Implementing Decision, other health reforms 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 – will be based on the outcome of this
consultation.
Evidence provided:
20

In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled.
ii) Copy of the minutes of the first kick‐off meeting, dated 14 February 2020.
iii) Supporting document to the minutes: a presentation used in the first kick‐off meeting of 14
February 2020 proving that the preparatory phase of the Gesondheetsdësch process with
the aim to address the six thematic priorities listed in the description of the milestone (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) has been
launched.
The authorities also provided:
iv) Project manual, version of 22 August 2022, drafted by Muller Healthcare Consulting.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
First kick-off meeting 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.)
The copy of the minutes of the first kick‐off meeting, dated 14 February 2020 (see evidence No. ii),
demonstrates that the kick-off meeting took place on 14 February 2020 at the Convention Centre
Luxembourg. The Gesondheetsdësch is structured as a continued dialogue platform (as
demonstrated by end of point 1 and conclusions of the minutes – evidence No. ii – slide 13 of the
Supporting presentation to the minutes – evidence No. iii – and point 5 of the Supporting
presentation to the minutes – evidence No. iii) 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, as described on page 2 of the
minutes. Additionally, the launch of the Gesondheetsdësch is demonstrated by the publication of
the Communication from the Ministry of Social Security of 14 February 2020 on the following
dedicated website: https://www.gesondheetsdesch.lu/ressources.
Furthermore, in line with the description of the measure, 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 copy of the minutes of the first kick-off meeting demonstrates that the consultation process
was launched and that ministries (Ministry of Social Security and Ministry of Health), health
insurance managers (Caisse nationale de santé CNS), doctors and health professional
21

representatives (Association of Medical Doctors AMMD and Federation of Hospitals FHL)
participated in the launch of the consultation process.
The second paragraph of the minutes refer to the objective of a new governance of the health
sector and page 2 groups the work in six thematic work areas, which are further detailed with preidentified challenges in the supporting presentation. Each thematic work area is dealt with by a
specific working group of Gesondheetsdësch. Stakeholders participating in each working group are
listed in the supporting presentation.
The evidence submitted by the authorities describes the measures to be taken to ensure that
Gesondheetsdësch takes action to modernise the governance of the health sector and respond to
the pre-identified challenges. Namely, the fourth paragraph of the minutes indicates that the
stakeholders are asked for their written contributions that will feed into the National Health Plan of
2023. The second paragraph on page 2 of the minutes and slides 37 and 38 of the presentation
specify the dates for the next steps for modernising the governance of the health sector and
respond to pre-identified challenges: meetings of the above-mentioned working groups dealing
with the various thematic work areas, and the issuance of an interim report on 8 July 2020.
Additionally, the project manual, which is a project management tool to ensure implementation of
Gesondheetsdësch, point 3.2., establishes a steering group responsible for strategic steering of
Gesondheetsdësch and composed of health and social security ministers and officials. Point 3.3.
establishes the project group in charge of operations of Gesondheetsdësch and consisting of
consultancy project managers and health and social security officials.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1B-2

Related Measure: Reform 1 – Strengthening health system resilience —
Gesondheetsdësch
Name of the Milestone: Work programme
Qualitative Indicator: Publication of the work programme
Time: Q4 2021
Context:
The measure aims to create a consultation process among the stakeholders concerned by the
health policy – ministries, health insurance managers, doctors and health professionals) in order to
modernise the governance of the health sector and respond to pre-identified challenges.
Milestone 1B-2 concerns the publication of a work programme to guide the implementation of the
consultation process (Gesondheetsdësch) for modernising the governance of the health sector and
responding to pre-identified challenges.
Milestone 1B-2 is the second and last milestone of the reform and it follows the completion of
milestone 1B-1 related to organising the kick-off meeting for the launch of the Gesondheetsdësch.
Following the completion of this milestone, in line with the description of the measure in the
Council Implementing Decision, other health reforms 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 – will be based on the outcomes of this
consultation.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
22

evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
link to the published work programme.
ii) Copy of the work programme (slides).
The authorities also provided:
iii) Summary of the Gesondheetsdësch discussions, covering Working groups 1-3.
iv) Presentation of an information session, dated 13 July 2021.
v) Presentation of a government press conference on the interim results of the
Gesondheetsdësch, dated 22 July 2021.
vi) Project manual, version of 22 August 2022, drafted by Muller Healthcare Consulting.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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.
The work programme has been published on the Gesondheetsdësch website
https://www.gesondheetsdesch.lu/ressources. Additional evidence shows that the projects to be
developed under the work programme have been presented in an information session on 13 July
2021 in the European Convention Centre and published in a press release of the government press
conference on the interim results of the Gesondheetsdësch on 22 July 2021:
https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2021/07-juillet/22schneider-lenert-gesondheetsdesch.html.
The Gesondheetsdësch is not a decision-making process, but it has put in place a structural
framework with the objective of collecting ideas and interests of stakeholders so that Ministers can
take them into account in the development of the National Health Plan. Six thematic working
groups have been set up in that framework to discuss the following topics: better complementarity
between hospital and extra-hospital sectors; improvement of relationships with protected persons
and providers; medical care demographics and how to prevent shortages; health through
prevention; the medicine of the future; financing the health system. To ensure that the
coordination of the various working groups of the Gesondheetsdësch is optimal, a governance
consisting of a steering committee and a project team has been set up. The main mission of this
structure is to guarantee that the discussions undertaken within the framework of the
Gesondheetsdësch result in proposals that will serve as a basis for the development of the National
Health Plan. It can be inferred from those elements that the working groups implementing the
Gesondheetsdësch programme operate in a structural framework with a view -to accommodate
policy discussions on the health system.
Slide 4 of the work programme (evidence No. ii) presents a list of 19 projects, which are mapped
according to the respective thematic working groups. Each thematic working group has a list of
specific questions to discuss and solve, guiding their content work. Slide 3 of the work programme
(evidence No. ii) specifies that the work programme was developed to facilitate health policy
discussions with the aim of developing a common view among stakeholders on how to address the
challenges encountered by the health system. Slide 2 explains the process followed by each working
23

group: i) identify shortcomings, ii) analyse scenarios and iii) propose priority measures, in the
perspective of developing the National Health Plan in 2023. Therefore, the work programme is
designed to guide the operations of the working groups, and therefore, the implementation of the
Gesondheetsdësch programme, with the aim of establishing a structural framework to
accommodate policy discussions on the health system.
The project manual (evidence No. vi), which is a project management tool used to ensure the
implementation of the programme, gives more details on the process to implement the
programme. Point 3.2. establishes a steering group responsible for the strategic steering of
Gesondheetsdësch and validating the results of the projects and consisting of health and social
security ministers and officials. Point 3.3. establishes the project group in charge of the operations
of Gesondheetsdësch and consisting of consultancy project managers and health and social security
officials. Point 3.4. assigns responsible officials for each project and describes their role. Point 4
describes a follow-up system: documentation to be kept up-to-date by the assigned officials, and
the reporting obligation every 4 months.
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 WG6: Financing the health system: financial sustainability of the
system.
Slides 2 and 3 of the work programme (evidence No. ii) show that it has been 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; WG6:
Financing the health system: financial sustainability of the system.
In addition, the presentation of the press conference (evidence No. v) and the summary of
Gesondheetsdësch discussions (evidence No. iii) describe in more detail how the projects
constituting the work programme have been developed by the six working groups. Namely, these
documents list the ideas and proposals of the stakeholders in each working group and a summary of
the preparatory work that was done: studies and workshops (slide 6 of the Presentation of the
press conference – evidence No. v). Slides 7-8 of the presentation name the stakeholders that
participated in each working group and expressed the proposals. Slides 9-10 list the projects that
were selected for the work programme.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Investment 2 - Strengthening health system resilience —
Telemedicine solution for remote medical follow-up of patients
Name of the Milestone: “Maela”
Qualitative Indicator: The remote monitoring solution “Maela” allowing
remote medical monitoring between health professionals (including doctors
Time: Q1 2021
and nurses) and patients is operational
Context:
Number: 1B-7

24

Milestone 1B-7 of component 1B is part of investment 2 (Strengthening health system resilience –
Telemedicine solution for remote medical follow-up of patients). The measure aims to develop a
remote medical monitoring system, building on a system of teleconsultations implemented during
the COVID-19 pandemic (“Maela”) and resulting in a more advanced solution (“IdeoPHM”).
Milestone 1B-7 requires that the remote-monitoring solution Maela, allowing remote medical
monitoring between health professionals (including doctors and nurses) and patients, is operational
with 3000 remote monitoring protocols carried out between 23 March 2020 and 7 February 2021.
Milestone 1B-7 is the first step of the implementation of investment 2, and it will be followed by
milestone 1B-8 related to the replacement of the remote monitoring solution Maela with IdeoPHM.
Independently of these milestones, and in line with the description of the measure in the Council
Implementing Decision, Luxembourg’s Ministry of Health has also set up a helpdesk in the interest
of the digital inclusion of people with low digital skills and the elderly that can be reached via e-mail
or telephone, in order to improve the accessibility of healthcare and limit the pressure on
healthcare professionals, while reducing the need for physical travel in the context of the COVID-19
pandemic. This is a further step in this reform which is not linked to the milestones and targets of
the Council implementing decision.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily filled (1B-7
Summary Document_Maela_v4).
ii) Contract signed on 23 March 2020 between the contractor (Maela SAS, represented by its
President) and the contracting authority (eSanté Agency) for the implementation of the
remote monitoring solution Maela (1B-7_1 Contrat initial de prestation entre Aes et la
société Maela SAS).
iii) Certificate signed on 25 October 2022 by the contractor (Maela SAS, represented by its
President) and certified by the competent authority (Minister of Health) explaining that
Maela was operational between 23 March 2020 and 7 February 2021 (1B-7_5_attestation
Maela_déploiement LU).
iv) Spreadsheet extracted from the CARE PLUS database showing that at least 3000
anonymised remote medical monitoring protocols were carried out between 23 March
2020 and 7 February 2021 with the remote monitoring solution Maela, with a unique
identifier for each remote monitoring protocol (1B-7_9_request_AV_Maela.20221115
clean).
v) Letter signed by the Directorate of Health, dated 8 December 2022, confirming that the
data relating to at least 3000 remote monitoring protocols carried out with Maela between
23 March 2020 and 7 February 2021 was onboarded through the CARE PLUS system and
that the contracting authority requested the deletion of the Maela database (1B7_11_Certification enrolement patients).
The authorities also provided:
vi) PDF document containing screenshots from the CARE PLUS database, dated between 24
April 2020 and 19 January 2021, for the 60 remote monitoring protocols sampled Sampling
(1B-7_Care+_Screenshots_Maela_COMPLETE).
vii) Two additional clauses to the contract between the eSanté Agency and Maela SAS: one
clause signed on 7 October 2020, which extends the initial contract for three months, and
25

another clause signed on 15 December 2020, which re-extends the contract for another
three months (1B-7_2 1er avenant au contrat initial du 23 mars 2020 and 1B-7_3 2ème
avenant au contrat initial du 23 mars 2020).
viii) Email exchanges, dated 5 January 2021, 5 February 2021 and 7 February 2021, between the
eSanté Agency and the Ministry of Health confirming that monitoring through Maela was
stopped and the contract was not renewed after March 2021 (1B-7_4 Courriel du 7 février
2021).
ix) PDF document including screenshots from the Maela system dated 25 March 2020, in
addition to complementary text which explains how a health professional adds a patient to
the Maela database (1B-7_6_MAELA inscrip_patient).
x) PDF document dated 17 April 2020 containing screenshots from the Maela system, which
demonstrate the remote monitoring protocol process in pediatrics (1B-7_7_MAELA
intro_protocole_PEDIATRIE).
xi) PDF document demonstrating the COVID-19 protocol process, including the list of questions
asked to patients (1B-7_8_Protocole COVID-Luxembourg VF2.0).
xii) Screenshots from CARE PLUS database, dated 8 November 2020, showing an example of a
COVID-19 positive protocol (1B-7_10_Screenshots application CARE PLUS Suivi Covid positifs
et contact tracing).
xiii) Excel file with the list of CARE PLUS callers and their profession (Copie de Appelants Care
Plus dossier audit).
xiv) Work contract signed on 4 April 2020 between the first doctor involved in the follow-up of
patients and the Ministry of Health, for an initial period of 5 April 2020 to 29 May 2020. The
contract was extended on 28 May 2020, for the period 30 May 2020 to 31 December 2020.
It was re-extended on 20 December 2020, for the period 1 January 2021 to 31 March 2021
(CDD and avenant).
xv) Work contract signed on 29 April 2020 between the second doctor involved in the follow-up
of patients and the Ministry of Health, for an initial period of 30 April 2020 to 29 May 2020.
The contract was extended on 28 May 2020, for the period 30 May 2020 to 31 December
2020. It was re-extended on 20 December 2020, for the period 1 January 2021 to 31 March
2021 (CDD and avenant).
xvi) Email exchanges dated 24, 25 and 26 August 2020, as well as 11 January 2021, which show
that the two aforementioned doctors were in charge of handling the follow-up of patients
in Maela (1B-7_12_Mail 1 Docteurs traitant and 1B-7_13_Mail 2 Docteurs traitants).
xvii)
Letter signed by the Director of Health dated 10 March 2023 certifying that five
health professionals were in charge of registering patients in Maela database (Attestation
Directeur).
xviii)
Screenshots from the national register of doctors and health professionals
providing the names of the five health professionals and classification as health
professionals (Screenshots registres professionnels MiSa).
xix) Email dated 26 April 2021 from eSante Agency to Maela requesting the deletion of Maela
database (1B-7_15_Mail 2 Demande de suppression de Maela)

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
The remote-monitoring solution Maela shall be operational between 23 March 2020 and 7
February 2021.
Luxembourg’s authorities have provided a certificate, signed on 25 October 2022 by the President
26

of Maela SAS and certified by the Minister of Health (evidence No. iii), which confirms that the
Maela system was operational between 23 March 2020 and 7 February 2021, evidencing that the
main element of the milestone is met.
The fact that Maela was operational during this period is also evidenced by the initial contract
signed on 23 March (evidence No. ii) and its two corresponding additional clauses (evidence No. vii),
signed between the contractor (Maela SAS, represented by its President) and the contracting
authority (eSanté Agency). The contract states that Maela SAS is contracted to put in place, as an
emergency measure, a digital solution for the remote monitoring of COVID-19 patients in the
context of the management of the COVID-19 pandemic in Luxembourg. The initial contract was
signed on 23 March 2020 for the duration of the initial period of the epidemiological crisis linked to
COVID-19, commencing after its signature and for a maximum of six months. The contract was
extended on 7 October 2020 for three months, and re-extended on 15 December 2020 for another
three months starting 7 January 2021; Maela was therefore in use for the remote monitoring of
COVID-19 patients in Luxembourg from 23 March 2020 until 6 April 2021.
After the end of the contract with Maela, the eSanté Agency requested on 26 April 2021 the
deletion of the Maela database in accordance with the General Data Protection Regulation and
Luxembourg’s Law of 17 July 2020 on data protection in the context of personal data collected
during the pandemic (Email dated 26 April 2021 from eSanté Agency to Maela requesting the
deletion of Maela database – evidence No. xix).
3000 remote-monitoring protocols between patients and health professionals carried out
between 23 March 2020 and 7 February 2021.
The Maela remote monitoring entailed three main stages:


Stage 1: Covid patients who were initially registered in the CARE PLUS database (a
dedicated tool for Covid patient management and contact tracing in Luxembourg) were
asked whether they would accept to benefit from remote medical monitoring through the
“Maela” system.
The spreadsheet provided by Luxembourg (evidence No. iv), includes 3065 patients
registered in CARE PLUS who agreed to participate in the remote monitoring solution
Maela. The dataset includes a unique identifier for each patient and the date of the
associated patient’s COVID-19 test result, occurring between 23 March 2020 and 7 February
2021. A sample of 60 remote monitoring protocols confirmed that the patients had been
registered in Maela. The screenshots provided (see PDF document containing screenshots
from the Maela system – evidence No. vi) confirmed that each unique identifier in the
evidence does match the unique identifier for the same sample in the sampling request.
Furthermore, the date of the COVID-19 test result for each sample is within the period 23
March 2020 to 7 February 2021. An indication that the patient has accepted to use the
remote monitoring solution Maela is confirmed in each of the 60 samples, (as evidenced by
the “suivi Maela” box ticked in every sample of the PDF document containing screenshots
from the Maela system – evidence No. vi).



Stage 2: Patients that orally consented to participate in Maela were integrated by five
health professionals into the Maela database, who filled out a questionnaire with each of
them.
Once patients gave their oral consent, they were registered by five health professionals,
27

who were responsible for integrating them into the Maela database (see PDF document
explaining how a health professional adds a patient to the Maela database – evidence No.
ix). The procedure for integrating a patient into the Maela database required that one of
these five health professionals be in contact with each patient to address questions related
to the patient’s health profile3 (see Letter dated 10 March 2023 signed by the Director of
Health certifying that five health professionals were in charge of registering patients in
Maela database – evidence No. xvii – and the Screenshots from the national register of
doctors and health professionals – evidence No. xviii).
According to the certificate signed on 25 October 2022 by the President of Maela SAS and
certified by the Minister of Health, 3826 patients used the remote monitoring solution
Maela between 23 March 2020 and 7 February 2021 (see Certificate signed on 25 October
2022 by the contractor (Maela SAS, represented by its President) and certified by the
competent authority - evidence No. iii).


Stage 3: Once registered in the Maela database, patients could complete a daily on-line
questionnaire for 14 days to monitor their health status. In this context, two doctors
received alerts from the Maela system and were able to monitor the Maela patients.
Patients registered in the Maela database could then access an on-line questionnaire for
themselves or their children (see PDF document 1B-7_8_Protocole COVID-Luxembourg
VF2.0 – evidence No. xi – and 1B-7_7_MAELA intro_protocole_PEDIATRIE – evidence No. x),
which was to be completed daily so that their condition, or the one of their children, could
be monitored for a period of up to 14 days. Two doctors were contracted by the Ministry of
Health (their contracts have been provided by the Luxembourg authorities – evidence No.
xiv and xv) to monitor the patients’ health based on their responses to these
questionnaires; the doctors received alerts from the Maela system. The email exchanges
(evidence No. xvi) show that these doctors were in charge of monitoring the follow-ups.

In line with the milestone, the Maela system was operational between 23 March 2020 and 7
February 2021, with 3000 remote monitoring protocols carried out in the same period:


More than 3000 patients gave their consent to be monitored through Maela (as clearly
established by the sampling analysis) (stage 1);



In order to be monitored through the Maela database, patients who gave their consent had
to be registered in Maela by a health professional who had to collect health information
through a questionnaire filled in with the patient, according to the procedures 5as clearly
established by PDF document explaining how a health professional adds a patient to the
Maela database – evidence No. ix) (stage 2);



A certificate signed by the CEO of Maela (French company) and the Minister of Health
confirms that a total number of 3826 patients were registered in Maela (evidence No. iii).

3

The procedure/questionnaire for integrating a patient notably requires that the health professional asks a
series on questions related to possible comorbidity risks (see below extract) :

28

This number constitutes an overachievement of 27% compared to the required 3000
remote monitoring protocols;


Once registered in the Maela database, patients were given the possibility to fill in a daily
questionnaire (evidence No. x and xi), where two doctors were responsible for monitoring
the patients based on alerts generated by such questionnaires (as shown by contracts and
exchanges of emails between the Ministry of Health and these two doctors - pieces of
evidence No. xiv, xv and xvi) (stage 3). The Maela database containing these questionnaires
was, however, deleted following a request from the eSanté Agency to Maela for GDPR
reasons and in accordance with Luxembourg’s legislation (as evidenced by email dated 26
April 2021 from eSanté Agency to Maela requesting the deletion of Maela database –
evidence No. xix). The deletion of the database was acknowledged when agreeing on the
Operational Arrangements, as Maela was meant to be a temporary solution during the
Covid period.

As a result, there is reasonable assurance that all the constitutive elements of the milestone have
been satisfactorily fulfilled:
 Pieces of evidence provided show that the remote-monitoring solution Maela was
operational between 23 March 2020 and 7 February 2021;
 There is sufficient evidence that 3000 remote-monitoring protocols between patients and
health professionals were carried out between 23 March 2020 and 7 February 2021.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 1C-1

Related Measure: Reform – Housing Pact 2.0
Name of the Milestone: Entry into force of the Housing Pact 2.0 Law
Qualitative Indicator: Entry into force
Time: Q3 2021
Context:
Milestone 1C-1 is part of the reform Housing Pact 2.0. The main objective of the reform is to
strengthen partnerships with municipalities to mobilise land for construction and dwellings for
renovation, and to provide them with support for social housing development at the local level in
view of the lack of affordable housing; and to encourage the construction of schools and nurseries
to cope with the growing population. This reform included in the RRP is part of a broader set of
measures aimed at improving the supply of housing, a policy area on which Luxembourg received
country specific recommendations in 2019 and 2020.

Milestone 1C-1 consists of a legislative reform putting in place a Housing Pact 2.0, which provides
support and incentives for municipalities to make progress on the three operational objectives of
the Housing Pact: increasing the supply of affordable and sustainable housing; mobilising the
existing land and residential potential (including through renovation of existing properties); and
improving residential quality. The aim of the Housing Pact is to draw up implementing agreements
with the municipalities enabling the implementation by the municipalities of a Local Housing Action
Programme (which is not part of the RRP).
Milestone 1C-1 is the first step of the implementation of the measure, and it will be followed by
targets 1C-2 and 1C-3, respectively related to the signature (on a voluntary basis) of the initial
agreement, and the implementation agreement between the government and the participating
29

municipalities. The reform has a final expected date for implementation on 31 December 2032
(Article 1).
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone is satisfactorily fulfilled, with
appropriate references to the underlying evidence.
ii) Law of 30 July 2021 (hereinafter referred to as “Housing Pact 2.0” (Article 15)), on the
Housing Pact with the municipalities, with a view to increasing the supply of affordable and
sustainable housing and modifying a) the amended Law of 19 July 2004 concerning
municipal planning and urban development, b) the amended Law of 22 October 2008 on the
promotion of housing and the creation of a housing pact with municipalities, c) the Law of
17 April 2018 concerning regional planning and, d) the Law of 25 March 2020 creating the
Special Housing Development Support Fund.
The Law was published in the Official Journal on 18 August 2021 (Mémorial A, No. 624). The
Law entered into force retroactively on 1 January 2021 (Article 16).
The authorities also provided:
iii) An implementing regulation concerning the description of the required training of housing
counsellors, published on 23 September 2023 in the Official Journal (entry into force on 16
September 2023). “Règlement grand-ducal du 16 septembre 2021 fixant les modalités de la
formation initiale et de la formation continue du Conseiller logement prévues par l’article 6
de la loi du 30 juillet 2021 relative au Pacte logement“.
iv) An internal study of the ministry of housing on the methodology used to estimate the
number of affordable housing units in the medium and long term.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Entry into force of the Housing Pact 2.0 Law (indicative timeline Q3 2021)
Article 16 of the Housing Pact 2.0 states that the Law entered into force retroactively on 1 January
2021.
The 2.0 Housing Pact Law aims to increase the supply of affordable and sustainable housing at
municipal level.
Article 1 of Law of 30 July 2021 (evidence No. ii) sets out the three objectives of the Housing Pact
2.0, which are the following: to increase the supply of affordable and sustainable housing, to
mobilise the existing land and residential potential, and to improve residential quality. Article 2
does not create new definitions of these concepts but refers to existing regulations, in particular to
the Law of 25 February 1979 on Housing Support for definitions of affordable housing and
sustainable housing; the Law of 20 December 2019 for the definition of residential quality; and
existing local and regional development plans for definitions of land potential and residential
potential.
The 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.
30



The 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:
Article 10 of Law of 30 July 2021 (evidence No. ii) states that for each new district development plan
(Projet d'aménagement particulier nouveau quartier, or PAP NQ), providing between 10 and 25
housing units, at least 10% of the maximum gross building area to be dedicated to housing is
reserved for the construction of affordable housing. Gradually (a more thorough breakdown can be
found in Articles 10 and 29 of the legal text) any number greater than 25 housing units would need
to dedicate between 15% and 30% of the maximum developed area to the construction of social
housing, depending on the characteristics of the new district development plan (Projet
d'aménagement particulier nouveau quartier, or PAP NQ). Since social housing can only be managed
by public entities, the Law provides for a sale of social housing units, including the corresponding
proportion of building land, to the municipality (subsidiary to the State or a public promoter) in
exchange of a compensation.
 Strengthening the capacity to increase the public residential stock:
Article 10 of Law of 30 July 2021(evidence No. ii) provides that the part of the land corresponding to
the social housing units is ceded to the municipality. In compensation for this transfer, the housing
density of the new district development plan (Projet d'aménagement particulier nouveau quartier,
or PAP NQ) (excluding the social housing units) can exceed by 10% the maximum density/height set
out in the relevant General Development Plan applying to buildings in the municipality. The
additional housing units are owed to the owner as a compensation in kind for the land and property
ceded. This reduces the burden of the measure on public funds, thereby allowing to scale-up the
measure outreach. Furthermore, the Housing Pact 2.0 contains provisions limiting the sales
conditions of public social housing aiming to retain public ownership of acquired housing units. In
particular, the public supply will be in the form of either renting (Article 7(5)) or partial sale with the
land on leasehold (emphyteusis, Article 11 ident2) with a right to recover the property at a fixed
price, at the end of the contract.
 Encourage the construction of schools and nurseries to cope with the growing population.
The Implementation Agreement gives the right to financial contributions for projects contributing to
the objectives of the Housing Pact 2.0. Article 8 of Law of 30 July 2021 sets out a taxonomy of
projects which give right to financial contributions. In particular, the subcategory of acquisition of
public and collective equipment in the area of youth, education and childcare is expected to
encourage the construction of schools and nurseries.
The aim of the Housing Pact is to draw up implementing agreements with the municipalities
enabling the implementation of a Local Housing Action Programme.
Article 1 of Law of 30 July 2021 (evidence No. ii) defines the Housing Pact 2.0 as a partnership
between the State (namely the Ministry of Housing) and the municipalities, with the aim of assisting
municipalities in achieving the objectives of the Pact. The Housing Pact 2.0 takes place between 1
January 2021 and 31 December 2032. To achieve these objectives, the State and the municipalities
will be able to conclude two consecutive conventions, granting subsidies and defining a Local
Housing Action Program to define priorities and fields of action. This framework reflects the aim to
establish a closer cooperation between the State and municipalities, which is a key objective of the
reform, to strengthen the public sector capacity to increase meaningfully the public residential
stock and scale up the practice of affordable and sustainable rental housing.

Furthermore, in line with the description of the measure, under the Housing Pact 2.0, each
municipality may engage by signing an initial convention with the State, which allows the
31

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.
According to the description of the measure in the annex of the Council Implementing Decision,
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. In
accordance with Article 3, the initial convention entitles the municipality to a financial contribution
to finance the services of the housing counsellor. As part of the execution of the agreement, the
municipality undertakes to develop, with the technical and administrative support of the counsellor,
a Local Housing Action Program (‘Programme d’action local logement’, PAL) in order to contribute
to the achievement of the objectives of the Housing Pact 2.0. The Program must be established
within twelve months.
Municipalities can engage in signing an initial convention (Article 3 of Law of 30 July 2021 –
evidence No. ii): As part of the execution of the initial convention, the municipality undertakes to
develop, with the technical and administrative support of a housing counsellor, a Local Housing
Action Program in order to contribute to the achievement of the objectives of the Housing Pact.
(Article 5) The Local Housing Action Program draws up the priorities and fields of action that the
municipality intends to implement with a view to achieving the objectives of the Housing Pact and
an indicative list of the projects that the municipality intends to implement in this regard. The
deadline for drawing up the Local Housing Action Program is twelve months, extendable once for a
further maximum period of twelve months.
As set out in Article 4 of Law of 30 July 2021 (evidence No. ii), any municipality for which a Local
Housing Action Program has been adopted by the municipal council may sign an implementation
convention with the State. The implementation convention entitles the municipality to receive
financial contributions from the State to finance the projects implementing the Local Housing
Action Program. The Local Housing Action Program draws up an inventory of the priorities and fields
of action that the municipality intends to implement with a view to achieve the objectives of the
Housing Pact 2.0 and lists, for information purposes, the projects that the municipality intends to
implement (Article 5).
Article 13 of Law of 30 July 2021 (evidence No. ii) amends the Special Housing Development Support
Fund to provide financing for investments under the Housing Pact 2.0., while subsidies linked to the
construction of affordable and sustainable housing development will support the implementation of
Local Housing Action Programmes.
Furthermore, in line with the description of the measure, the Housing Pact 2.0 provides 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.
The financial envelope available for transfers to municipalities is partially based on the number of
affordable housing units in their territory placed on the rental market, or emphyteutic sale, during
the previous year, either through construction or acquisition and renovation (Article 10 of Law of 30
32

July 2021 – evidence No. ii), and no longer based on population growth, as was the case with the
agreements signed under the Housing Pact 1.0. Similarly, the financial contributions granted to
municipalities are to be paid proportionally to the implementation of projects approved under the
Housing Pact 2.0 and aimed at achieving its objectives. Article 7(4) sets out a contribution of EUR
19 000 to be granted to a municipality having signed an implementation convention, for any
housing unit located on its territory and whose acquisition or construction was agreed with the
Minister of Housing in the previous year. Article 7(5) sets out an additional contribution of EUR
2 500 to be granted to municipalities that have signed an implementation convention, for any
dwelling located on their territory having been assigned during the previous year to social rental.
Furthermore, in line with the description of the measure, the reform aims to place on the market
at least 1200 housing units by 2025.
In line with the description of the measure of the annex of the Council Implementation Decision,
the reform aims to place on the market at least 1200 housing units by 2025 (see Housing Pact 2.0 –
evidence No. ii). In this vein, Article 10 defines a minimum of affordable housing units for each new
district development plan (Projet d'aménagement particulier nouveau quartier, or PAP NQ).
According to estimates submitted by Luxembourg’s authorities in the summary description, the
number of affordable housing units built under the Housing Pact 2.0 is expected to lie between 9
700 and 14 300 units. An additional document by the Ministry of Housing (Internal study of the
ministry of housing on the methodology used to estimate the number of affordable housing units in
the medium and long term) reports on an internal study of the Ministry of Housing and explains the
methodology used to estimate the number of affordable housing units in the medium and long
term. According to the detailed estimates provided, 3842 units are foreseen to be built within the
next three years. The financial incentives set out in Article 7 of the Housing Pact 2.0 applying upon
signing an implementation convention, the reform is expected to contribute to the achievement of
the objective to place on the market at least 1200 housing units by 2025.
Furthermore, in line with the description of the measure, 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.
Through the financial incentives set out in Article 7 of Law of 30 July 2021 (evidence No. ii) takes
into account the development priorities set out in the sector plans insofar as it contributes to the
financing of affordable housing created. In particular the objectives of the housing sector plan are:
define the land intended for the creation of housing by means of the reservation of surfaces for the
realisation of projects intended mainly for housing; promote the creation of affordable housing and
the implementation of a mix of housing types; contribute to concentric urban development;
promote the reconversion of industrial wasteland into projects intended primarily for housing;
establish State-municipal territorial cooperation agreements; and list the purposes of projects
intended primarily for housing. Likewise, the municipalities with a priority residential area on their
territory, as defined by the Master Programme for Spatial Planning (PDAT) will be proposed to
create more affordable housing and can therefore receive more grants as part of the Housing Pact
2.0.
The Housing Pact 2.0 takes into account the development priorities set out in the new national
Master Programme for Spatial Planning. The Master Programme for Spatial Planning (PDAT) is one
of the main instruments of land use planning policy in Luxembourg and constitutes a framework for
its territorial development. This programme aims to strengthen the quality of life through a
coherent, structured, and sustainable development of the country. The objectives of the Housing
Pact 2.0 set out in Article 1: to increase the supply of affordable and sustainable housing, and to
33

improve residential quality (as defined in Article 8 of Law of 30 July 2021 (evidence No. ii) are in line
with the priorities of the new national Master Programme for Spatial Planning as mentioned above
(and summarised in pages 115 and 116), in particular those related to supporting poor households’
access to affordable housing and maintaining and creating multifunctional, safe and inclusive public
spaces of quality, and to ensure social diversity through the creation of affordable and
differentiated housing.
Additionally, through the provisions set out in Article 7, the Housing Pact 2.0 takes into account the
development priorities set in the new Master Programme for Spatial Planning, the project of which
was published in 2022 and will be formally adopted by the government in May 2023, after the
ongoing public consultation. Specifically, the financial contributions set out in Article 7
subparagraph 4 concerning the agreements between municipalities and the Ministry of Housing will
support the development of larger number of affordable housing units in the priority areas
identified for Development and Attraction Centres, as explained in the Master Programme for
Spatial Planning, thereby contributing to a coherent land use development at the national level,
with a view to sustainably increase the housing supply.
Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Reform - Electrification of the fleet of contracting authorities
and entities, and of public transport
Name of the Milestone: Grand-Ducal Regulation on the procurement of clean vehicles
Qualitative Indicator: Entry into force
Time: Q3 2021
Context:
Milestone 2A-1 is part of the reform on the electrification of the fleet of contracting authorities and
entities, and of public transport, which consists of going beyond the obligations of the Clean
Vehicles Directive in terms of procurement of light-duty and heavy-duty vehicles by contracting
authorities and entities.
Number: 2A-1

Milestone 2A-1 consists of the entry into force of a legal framework which defines the minimum
percentages of clean vehicles among vehicles procured by public contracts (at least 38.5% of lightduty vehicles, 45% of clean buses and 10% of heavy-duty vehicles over 2021-2025). These
percentages are to be reached by each contracting authority and contracting entity over the period
2021-2025.
Milestone 2A-1 is the only milestone of this reform. The reform had a final expected date for
implementation in Q3 2021.
Following the completion of this milestone, in line with the description of the measure in the
Council Implementing Decision, 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. The authorities of Luxembourg have adopted the project E-Bus
RGTR, which envisages on page 49 the objective of reaching the zero-emission by the whole fleet of
buses of RGTR by 2030. This is a further step of this reform that is not linked to the milestones and
targets in the Council Implementing Decision.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:

34

i) Summary document duly justifying how the milestone was satisfactorily fulfilled.
ii) Copy of the publication in the Official Journal of the Grand-Ducal Regulation of 2 November
2021 on the promotion of clean road vehicles in support of low-emission mobility and
repealing the Grand-Ducal Regulation of 17 June 2011 on the promotion of clean and
energy efficient road transport vehicles (Mémorial A, No. 772 of 10 November 2021).

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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.
The Grand-Ducal Regulation of 2 November 2021 was published in the Official Journal No. 772 on 10
November 2021 (evidence No. ii). It entered into force on 14 November 2021, four days after its
publication, in accordance with Article 4 of the Law of 23 December 2016 on the Official Journal of
the Grand-Duchy of Luxembourg, which provides for the rules applicable to the entry into force of a
legal act in case this is not specified explicitly.
Articles 3(3), 3(4) and 3(5) define, by type of vehicle, the minimum percentages of clean vehicles to
be procured between 2 August 2021, which is the date of entry into force of the Clean Vehicles
Directive, and 31 December 2025.
 Article 3(3) refers to the percentage applicable to light vehicles: 38.5%,
 Article 3(4) (i) to N2 and N3 heavy-duty vehicles: between 10% and 15%; and
 Article 3(5) to N3 vehicles- buses: between 45% and 65%.
The reform consists of going beyond the obligation of the Clean Vehicles Directive 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.
Furthermore, in line with the description of the measure, the Grand-Ducal Regulation of 2
November 2021 (evidence No. ii) goes beyond the obligation of the Clean Vehicles Directive by
requiring that the minimum targets are achieved by each contracting authority and contracting
entity individually and not just as a national average. Article 3(2)(ii) complies with this requirement
by setting that the minimum objectives referred to in Article 3(2)(i) and specified in Articles 3(3) to
3(5) apply to all contracting authorities and contracting entities considered individually.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 2B-1

Related Measure: Reform and investment: “Naturpakt”
Name of the Milestone: Finalisation of the catalogue of measures
Qualitative Indicator: Publication
Time: Q3 2021
Context:
The measure aims to set a national reference framework and support scheme to encourage
municipalities to strengthen policies in favour of environmental protection and biodiversity.
Milestone 2B-1 consists of the adoption of a catalogue of measures relating to natural environment
and biodiversity policies in compliance with the Do No Significant Harm Principle.
35

Milestone 2B-1 is the first step on the implementation of the reform and will be followed by the
four subsequent milestones and targets 2B-2, 2B-3, 2B-4 and 2B-5, with the final aim of having at
least 30 municipalities having signed a Naturpakt contract with the State by Q1 2024 and at least 15
municipalities having achieved a performance level of 40% of the maximum achievable score based
on the Naturpakt catalogue of measures by Q1 2025. The measure has a final expected date for
implementation in Q1 2025.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled.
ii) Copy of the publication in the Official Journal of the Grand-Ducal Regulation of 30 July 2021
setting out the catalogue of measures under the Naturpakt (Mémorial A, No. 596 of 6
August 2021) (https://legilux.public.lu/eli/etat/leg/rgd/2021/07/30/a596/jo).
The authorities also provided:
iii) A copy of the publication in the Official Journal of the Law of 30 July 2021 setting out a
Naturpakt with municipalities and modifying the Law of 31 May 1999 setting out a Fund for
the protection of the environment ( Mémorial A, No. 595 of 6 August 2021)
(https://legilux.public.lu/eli/etat/leg/loi/2021/07/30/a595/jo).
iv) A Do No Significant Harm assessment of the catalogue of measures dated 30 April 2021 and
undertaken by the Ministry of Finance.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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 Do No Significant Harm principle.
The Grand-Ducal Regulation of 30 July 2021 was published in the Official Journal No. 596 of 6
August 2021. It sets out the catalogue of measures under the Naturpakt (evidence No. ii). The set of
measures included consist for instance of the development of a general strategy by the municipality
to protect nature and biodiversity; actions in the urban area such as development and protection of
green areas or plantation of new trees; actions to protect the landscape such as a minimum share of
agricultural areas belonging to the municipality to be managed through a system of extensive
farming or specific interventions to enhance biodiversity; actions in the water environment such as
interventions to address the risk of floods; ecological interventions in rivers or programmes of
protection of water for human consumption. The catalogue has been accompanied by an
assessment on the Do No Significant Harm Principle by the authorities which provides the required
explanations on the impact on the six dimensions of the principle and is considered to be compliant
with it (evidence No. iv). The assessment confirms that the project contributes substantially to
stabilising greenhouse gas concentrations in the atmosphere by enhancing land-based carbon sinks
through forest restoration; the project contributes substantially to stabilising greenhouse gas
concentrations in the atmosphere through forest restoration; the measures proposed to
municipalities support the protection and improvement of the status of aquatic ecosystems while
promoting the sustainable use and protection of available water sources; the catalogue prevents or
reduces the generation of waste and prepares the re-use and recycling of waste; finally, the
36

measures of the catalogue also support the protection and restoration of biodiversity and
ecosystems.
Furthermore, in line with the description of the measure, the possible categories of actions and
actions themselves are listed in a catalogue published by the State – they stem from the national
strategies for natural environment protection and conservation, including in relation to nature
protection, hydrographic districts management and adaptation to climate change.
In line with the description of the measure, the Annex to the Grand-Ducal Regulation specifies the
possible categories of actions stemming from the national strategies for natural environment
protection and conservation. On that basis, Article 1(1) of the Law of 30 July 2021 setting out a
Naturpakt with municipalities (evidence No. iii) sets out that those signing a Naturpakt contract
commit to implement the national plan on the protection of nature adopted by the Law of 18 July
2018 on the protection of nature and natural resources. The catalogue of measures (evidence No.
ii), which arises from the signature of the Naturpakt contract by the municipalities includes actions
related to:
 nature protection (point 3.14) such as the development of an Action Plan on preservation of
landscapes integrating at least one priority action from the second national plan for the
protection of nature, which was adopted on 13 January 2017, and is organised across
several priorities and axis;
 hydrographic districts management (point 4.1), such as the information and communication
to the public on the implementation of the Framework Directive on water (Directive
2000/60/EC) and the Floods Directive (Directive 2007/60/EC) by Luxembourg; and
 adaptation to climate change (point 1.1), such as the adoption by the municipality of a
multi-annual strategy for the protection of the nature and water, vegetation of localities
and adaptation to climate change.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 2B-2

Related Measure: Reform and Investment - “Naturpakt”
Name of the Milestone: “Naturpakt” Law
Qualitative Indicator: Entry into force
Time: Q4 2021
Context:
The measure aims to set a national reference framework and support scheme to encourage
municipalities to strengthen policies in favour of environmental protection and biodiversity.
Milestone 2B-2 consists of the entry into force of a Law setting out a Naturpakt with municipalities
and modifying the Law of 31 May 1999 setting out a Fund for the protection of the environment.
This Law aims to allow the State to financially support efforts of municipalities receiving a
certification, over the 2021-2025 implementation period, once they present a sufficient level of
performance in the light of a catalogue of measures relating to natural environment and
biodiversity policies.
Milestone 2B-2 is the second step on the implementation of the reform after the completion of
milestone 2B-1 requiring the adoption of a catalogue of measures for the protection of environment
and biodiversity. Milestone 2B-2 will be followed by the three subsequent milestones and targets
2B-3, 2B-4 and 2B-5, with the final aim of having at least 30 municipalities having signed a
Naturpakt contract with the State by Q1 2024 and at least 15 municipalities having achieved a
performance level of 40% based on the Naturpakt catalogue of measures by Q1 2025. The measure
37

has a final expected date for implementation in Q1 2025.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled.
ii) Copy of the publication in the Official Journal of the Law of 30 July 2021 setting out a
Naturpakt with municipalities and modifying the Law of 31 May 1999 setting out a Fund for
the protection of the environment (Mémorial A, No. 595 of 6 August 2021)
(https://legilux.public.lu/eli/etat/leg/loi/2021/07/30/a595/jo) with a reference to the
provision on the entry into force (Article 8 of the Law of 30 July 2021).

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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.
The Law of 30 July 2021 setting out a Naturpakt with municipalities and modifying the Law of 31
May 1999 setting out a Fund for the protection of the environment was published at the Official
Journal No. 595 of 6 August 2021.
Article 8 of the Law of 30 July 2021 specifies its entry into force on 1 January 2021.
Article 1(1) of the Law allows municipalities to sign a Naturpakt contract with the State whereby the
municipalities commit to implementing actions related to the nature protection, fight against the
decline of biodiversity, water management and adaptation against climate change until 31
December 2030.
Article 3 envisages the award of the certification called Naturpakt Gemeng to the municipalities
having reached a score of at least 40% of the maximum score (40% of all the actions listed in the
catalogue) based on Article 1(2) of the Law of 30 July 2021 and on the catalogue of measures
adopted by the Grand-Ducal Regulation of 30 July 2021. Article 4(1) indent 3 provides that the
municipalities having reached at least 40% of the maximum score as per Article 3(1) are eligible to
benefit from financial subsidies from the State between EUR 25 000 and EUR 70 000 depending on
the level of certification plus a variable component which depends on the certification category, on
the year in which the first certification of the municipality and surface area of the municipality.
Furthermore, in line with the description of the measure, municipalities having signed the
Naturpakt contract benefit from the assistance of a counsellor funded in the context of the
Naturpakt scheme and receive a yearly participation subsidy. Furthermore, the State covers
additional costs in relation to the implementation of the Naturpakt, such as the costs of the
technical assistance and audits.
Furthermore, in line with the description of the measure, Article 4(2) of the Law envisages the
possibility of financing up to EUR 30 000 by the State of the expenses of the assistance by a
counsellor. Article 4(1) also envisages a yearly grant of EUR 10 000 until 2030 to the municipalities
having signed a Naturpakt for their functioning expenses which are meant to include technical
38

assistance and audit.
Furthermore, in line with the description of the measure, in the first year after having signed the
Naturpakt contract, and at least every three years thereafter, municipalities undergo an audit to
determine their level of performance against the actions listed in the catalogue.
Article 2 of the Law provides that the municipality shall assess its level of performance through the
catalogue of measures on a yearly basis and that this assessment must be verified by a person
certified under the Law of 21 April 1993 on the approval of natural or legal persons, private or
public, which is independent from the State, for the performance of technical studies and
verification tasks in the area of environment.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Investment 1 - Development and deployment of test
infrastructure and ultra-secure connectivity solutions
Name of the Milestone: LuxQCI Laboratory
Qualitative Indicator: Entry into operation of LuxQCI Laboratory
Time: Q3 2021
Context:
The objective of this investment is to develop and test the necessary research infrastructure to gain
knowledge and experience in the field of quantum communication.
Number: 3A-3

Milestone 3A-3 is the first step of this measure, which consists in the entry into operation of the
LuxQCI Laboratory. This laboratory shall provide the necessary expertise to the scientific community
to develop and operate the quantum communication infrastructure.
There are two other milestones related to this investment: milestone 3A-4, which is due by Q1 2023
consists in establishing a cross-border connection demonstrating a land-based quantum key
distribution system. Milestone 3A-5, which is due by Q3 2024, consists in a cross-border
demonstration of a quantum distribution system through a satellite connection. The investment has
a final expected date for implementation in Q3 2024.

Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone (including all the relevant elements)
was satisfactorily fulfilled. The summary document contains a clear explanation as to why
the LuxQCI Laboratory, taking into account its equipment, is intended to gain the expertise
needed to develop and operate a quantum communication infrastructure.
ii) A report dated 11 November 2022 (3A-3_1_LUQCIA Luxembourg Quantum Communication
Infrastructure Lab Milestone 1 Report), which is signed by the Deputy Director of the
Department of Media, Connectivity and Digital Policy from the Ministry of State and the
Director of Economic and Budgetary Affairs from the Ministry of Finance (the contracting
authorities), and by the Director of the Interdisciplinary Centre for Security, Reliability and
Trust - SnT, University of Luxembourg and the Principal Investigator of LuxQCI/LUQCIA,
Head of SIGCOM Research group (the contractors). This report shows that the LuxQCI
laboratory is operational, i.e. the equipment of the laboratory has been installed and
39

tested.
The authorities also provided:
iii) Minutes of the first inter-ministerial committee on 23 November 2022 confirming the
delivery and installation of the equipment of the LuxQCI Laboratory signed by
representatives of the government (3A-3_2_LUQCIA - Compte-rendu Comité interministériel
Nr 1 – 20221123).

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
LuxQCI Laboratory is operational and ready to gain the expertise needed to develop and operate
a quantum communication infrastructure. (Both abbreviations LuxQCI and LUQCIA refer to the
Luxembourg Quantum Communication Infrastructure Lab).
In order for LuxQCI Laboratory to be operational, different actions have been performed by the
University of Luxembourg/Interdisciplinary Centre for Security, Reliability and Trust (SnT):
The University of Luxembourg/Interdisciplinary Centre for Security, Reliability and Trust (hereinafter
referred to as “SnT”) performed an analysis of the relevant hardware and commercially available
solutions necessary to develop the quantum communication infrastructure. SnT made a study
comparing different equipment such as Quantum Key Distribution (QKD) platforms from ID
Quantique (Cereberis XG and Cereberis XGR), QKD system nodes from Toshiba Europe, and
different optical and quantum devices from Aurea Technology (the report includes a brief
description of the comparative analysis; see page 11, section 2.3.4 of the Report of 11 November
2022 – evidence No. ii). After the analysis, the SnT team ordered the equipment from Toshiba
Europe and Aurea technologies (the list of purchased equipment is listed on page 13 of the Report
of 11 November 2022 in section 3.2 – evidence No. ii – and includes photos of the material
obtained). The procurement process started in early 2022 and the equipment was delivered by the
end of June 2022.
Once the equipment was received, training sessions were provided by the manufacturer to the SnT
Team (page 12 of the Report of 11 November 2022 – evidence No. ii).
The SnT Team set up the devices and performed different experiments to test the equipment. For
instance, in-situ tests for the generation and reception of quantum keys, and signal interference
tests between two different points. The tests performed were successful (pages 15 to 21, section 4
of the Report of 11 November 2022 – evidence No. ii).
In addition, the report also contains a section in which it is explained how the laboratory has been
installed (in section 5, pages 24 to 29 of the Report of 11 November 2022 – evidence No. ii). It
provides the laboratory’s location (JFK building, University of Luxembourg), how the room has been
prepared for the implementation of the technology (creation of an antistatic floor, maintenance
work of the electric network and ethernet communication network, installation of fibre optics in the
lab), and how the racks and the equipment have been installed in the room.
The creation of the laboratory, including its operational equipment and successful tests, allows the
SnT research team to start familiarising itself with the functioning and management of such
technology to obtain the necessary expertise to develop and operate quantum communication
40

infrastructure.
Furthermore, in line with the description of the measure, The LuxQCI lab has been created in
collaboration with the Research Institute SnT. As explained above, the LuxQCI is operational and
SnT has been involved in its creation through different actions such as the performance of an
analysis of the relevant hardware and commercially available solutions necessary to develop the
quantum communication infrastructure, an order for equipment, the setting-up of equipment and
testing operations.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Investment 1 – Electronic Document Management and Case
Management
Name of the Milestone: Entry into operation of a central platform for electronic document
management and case management
Qualitative Indicator: Entry into operation of a complete platform
Time: Q4 2021
Context:
This measure aims to implement a central platform with the necessary features to cover electronic
document management in public administrations and document exchanges between administrations,
citizens, and businesses. Furthermore, it shall offer a repository for electronic document management
and case management.
Number: 3B-1

Milestone 3B-1 concerns the entry into operation of a central platform for electronic document
management and case management. The platform shall be operational and shall i) allow for electronic
management of documents, ii) enable the exchange of documents between public administrations,
and iii) improve document management by public administrations.
Milestone 3B-1 is the first step of the implementation of this measure, and it will be followed by
targets 3B-2 (due by Q4 2023), 3B-3 (due by Q4 2023), and 3B-4 (due by Q2 2024). The investment has
a final expected date for implementation in Q2 2024.

Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily fulfilled, with
appropriate references to the underlying evidence.
ii) An acceptance report (procès-verbal de 41eception) related to the last phase of
implementation of the electronic document management platform GED (Gestion électronique
des documents, hereinafter referred to as “GED”) and Case Management (Hive) on the
Government IT Service (Centre des technologies de l’information de l’État, hereinafter referred
to as “CTIE”) infrastructure; the document is signed by the contractor, represented by the
Director General of AMEXIO, and the contracting authority, CTIE , represented by the Head of
Service SCD (supporting document 3B-1_1 Hive_PV de 41eception), dated 21 June 2022 and
19 July 2022.
The authorities also provided:
41

iii) A document on the closure of the project describing the main features of the new platform of
GED and Case management (supporting document 3B-1_2_Cloture du projet) dated
22/02/2021.
iv) A presentation of the new platform at the closing meeting of the project (supporting
document 3B-1_3 Hive_Présentation de clôture) dated 9 June 2022.

The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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.
The central platform for electronic document management and case management (called ‘Hive’) is
operational since 13 July 2021 as is evidenced by the document on the closure of the project
describing the main features of the new platform of GED and Case management (page 1 of the
Supporting document 3B-1_2_Cloture du projet – evidence No. iii). This document provides that the
platform is capable of document management, case management, the implementation of workflows,
monitoring of activities, scanning and acquisition of documents, and lastly provides an interface with
third party solutions. In addition, all the main features of the platform have been implemented and
are operational, as is evidenced by the acceptance report (concerning the final phase of the project to
set up the GED and Case management (Hive) platform) signed by the contractor, represented by the
Director General of AMEXIO, and the contracting authority the Government IT centre (hereinafter
referred as CTIE), represented by the Head of Service SCD (supporting document 3B-1_1 Hive_PV de
reception – evidence No. ii).
The platform allows for electronic document management
The report on the closure of the project describing the main features of the new platform of GED &
Case management, which is named Hive (supporting document 3B-1_2_Cloture du projet – evidence
No. iii) dated 3 October 2022, page 1, provides that the platform has the following functionalities:
acquisition of paper and electronic documents, the automatic or manual management of documents
(including potential Artificial Intelligence (AI)), collaborative inter-organisational work (enabling the
exchange of documents between public administrations), advanced research, navigation and
consultation, digital archiving of current archives, management of the lifecycle of documents and files,
management of templates documents and workflows, management of access rights and traceability,
electronic signature, and reporting facilitator.
The technical platform, Hive, is operational as evidenced by the presentation of the new platform at
the closing meeting of the project (supporting document 3B-1_3 Hive_Présentation cloture – evidence
No. iv) dated 9 June 2022 which allows to manage documents as explained in the previous
paragraph.
The platform enables the exchange of documents between public administrations.
As outlined in the supporting document 3B-1_2_Clôture du projet (evidence No. ii), one of the
functionalities of the Hive platform is to allow collaborative work among different organisations (page
1). In addition, in the same document it is explained that the platform enables different public
administrations to manage documents and improves the workflow (page 1).
The platform improves document management by public administrators as outlined in the report on
the closure of the project describing the main features of the new platform of GED & Case
management (page 1 of the supporting document 3B-1_2_Clôture du projet – evidence No. iii), the
platform enables different public administrations to manage documents, improve case management
42

and the workflow, and provide an interface with third party solutions. On page 1 of the report
(evidence No. iii), the key features of the new platform are described. The features go beyond the
capabilities of the current state of IT infrastructure of the administration, as they combine various
features into one platform: the acquisition and storing of documents, the automatic filing and editing
of documents, as well as the collaborative work of documents across public entities.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Investment 2: Development of MyGuichet - Project 3/3: APP
Mobile MyGuichet.lu
Name of the Milestone: Deployment of a mobile version of MyGuichet (restricted audience)
Qualitative Indicator: Mobile version of MyGuichet available for a restricted
Time: Q2 2021
audience
Context:
The objective of this investment is to create a mobile application with the functionalities offered in
MyGuichet.lu. This application shall provide access to desktop functions such as procedures with
the public administration from a personal mobile phone.
Number: 3B-8

Milestone 3B-8 concerns the deployment of a mobile version of MyGuichet, which should be
operational and available for a restricted audience (restricted scope of users).
Milestone 3B-8 is the first step of the implementation of this investment, and it will be followed by
milestone 3B-9, which aims to make this mobile application available to the general public. The
investment has a final expected date for implementation in Q3 2021.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily fulfilled, with
appropriate references to the underlying evidence and including the date from which the
mobile version of MyGuichet.lu has been operational and the number of restricted users of
the mobile version of MyGuichet.
ii) A certificate of completion of works, dated 10/11/2022, signed by the Director of the
Government’s IT Centre, certifying that the mobile version of MyGuichet is operational and
available for a restricted scope of users.
The authorities also provided:
iii) The Official PowerPoint used in the press conference on 5 July 2021, explaining how the
mobile version of MyGuichet works and what its different functionalities are.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
The mobile version of MyGuichet has been deployed, and it is operational and available for a
restricted scope of users.
43

In line with the requirements of the Council Implementing Decision, Luxembourg’s authorities
provided the certificate of completion of works which also includes two screenshots of the platform
where the mobile version was launched, certifying that the mobile version of MyGuichet has been
deployed, is operational and available – on Testflight – and that it has been available for a restricted
scope of users (28 people) (screenshot 2, page 4 – evidence No. ii), since 12 May 2021.
Furthermore, in line with the description of the measure, the mobile application improves the
effectiveness of exchanges between citizens and businesses with the public administration and
makes it possible to perform different administrative procedures available in MyGuichet.lu with a
mobile phone, by accessing the individual personal space of MyGuichet.lu in the application.
As demonstrated by the PowerPoint used in the press conference of 5 July 2021 to present the
application (evidence No. iii), from slides 14 onwards, the procedures integrated into the mobile
application include, inter alia, the consultation of government communications, the possibility to
book an appointment for a PCR test, and the access to personal data such as the COVID-19
vaccination certificates or the criminal records. Before the development of this app, these
procedures were only available using a computer or in person, and therefore, the app responds to
the commitment of providing citizens with cross-media accessibility to digital public services
accessible on smartphones and tablets (as evidenced on slide 3 of the Official PowerPoint used in
the press conference on 5 July 2021 – evidence No. iii). Therefore, it improves the effectiveness of
exchanges between citizens and businesses with the public administration.
In addition, in line with the description of the measure, another function of this application is to
provide the possibility of scanning documents, making the smartphone able to replace a scanner. It
allows the conversion of photos made with the phone (document that the person has to send to the
government) into PDF format. Using this function, the users have the possibility of scanning
documents with their mobile phone, without using a scanner (as can be seen in the PowerPoint
used in the press conference to present the application, on slides 21 onwards – evidence No. iii).

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3B-9

Related Measure: Investment 2 - Development of MyGuichet - Project 3/3: APP
Mobile MyGuichet.lu
Name of the Milestone: Deployment of a mobile version of MyGuichet.lu to the general public
Qualitative Indicator: Mobile version of MyGuichet available for the general
Time: Q3 2021
public
Context:
The objective of this investment is to create a mobile application with the functionalities offered in
MyGuichet.lu. This application shall provide access to desktop functions such as procedures with
the public administration from a personal mobile phone.
This milestone concerns the deployment of a mobile version of MyGuichet available to the general
public.
Milestone 3B-9 is the last milestone of this investment, and it follows the completion of milestone
3B-8, which made the mobile version of MyGuichet available for a restricted audience.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, with
44

appropriate references to the underlying evidence. The summary document also provides
the date from which the mobile application was available to the general public.
ii) A certificate of completion of works, dated 10/11/2022, signed by the Director of the
Government IT Centre (Centre des technologies de l'information de l'État, hereinafter
referred to as “CTIE”), certifying that the mobile version of MyGuichet is operational and
available for the general public. The certificate includes the name of the application and the
link in order to download the app.
The authorities also provided:
iii) The PowerPoint used in the press conference on 5 July 2021, explaining how the mobile app
works and what its different functionalities are.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
The mobile version of MyGuichet has been deployed, and it is available to the general public.
In line with the requirements of the Council Implementing Decision, Luxembourg’s authorities
provided a certificate of completion of works signed by the Director of the Government IT Centre,
which includes two links (on page 1 – evidence No. ii) to the application, demonstrating that the
application has been deployed and is available to the general public for download in Google Play
(for Android devices) and the Apple Store (for Apple devices). The certificate of completion also
provides two screenshots of Google Play and the Apple Store showing that the application is
available for download. In addition, the certificate of completion shows that the mobile version of
MyGuichet has been operational and available for the general public since 5 July 2021.
Furthermore, in line with the description of the measure, the mobile application improves the
effectiveness of exchanges between citizens and businesses with the public administration and
makes it possible to perform different administrative procedures available in MyGuichet.lu with a
mobile phone, by accessing the individual personal space of MyGuichet.lu in the application.
As the only distinction between milestone 3B-8 and 3B-9 is the accessibility of the mobile version of
MyGuichet, the features of the application are identical to the ones analysed in the above
assessment of the satisfactory fulfilment of milestones 3B-8. Therefore, some of the procedures
integrated into the mobile application are: the consultation of government’s communications,
access personal data such as the COVID-19 vaccination certificates or the criminal record, book an
appointment for a PCR test, among others. In addition, the application facilitates the transfer of
documents and allows to convert photos into PDF format. Using this function, the users have the
possibility of scanning documents with their mobile phone, without using a scanner. Given that the
mobile application allows users to perform different administrative procedures that were only
available on a computer, it can be concluded that the mobile application improves the effectiveness
of exchanges between citizens and businesses with the public administration.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3B-10

Related Measure: Investment 3 – “eADEM”
Name of the Milestone: Creation of ADEM 2025 Strategy for the analytical phase
Qualitative Indicator: Adoption of ADEM Strategy 2025
Time: Q4 2021
Context:
The objective of this investment is to adjust Luxembourg’s Agency for the Development of
Employment (Agence pour le développement de l’emploi, hereinafter referred to as “ADEM”) to the
45

ongoing job transformation patterns, by digitalising ADEM through the upgrading of its IT resources
to improve its performance and contribute to a more transparent, efficient and resilient labour
market.
Milestone 3B-10 concerns the creation of the ADEM 2025 Strategy and medium-term programme.
The objective of this strategy is to tackle the operational and digital challenges brought by new
labour market dynamics.
Milestone 3B-10 is the first step of the implementation of this investment, and it will be followed by
milestone 3B-11 related to the implementation of eADEM and 3B-12 related to the implementation
of digital assistants linked to eADEM, which will make the eADEM operational. They will include the
hiring of an external consultant to identify the needs of the Agency as well as to define the
functionalities needed for developing the eADEM. The investment has a final expected date for
implementation in Q2 2024.
The aim of ADEM 2025 Strategy and medium-term work programme is to modernise the
functioning of the Agency and mobilise its employees through the development of nine strategic
objectives and specific actions attached to each of them, including those related to the digital
transition and a better organisation of employment services.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily fulfilled, with
appropriate reference to the underlying evidence. The document also includes the link to
the publication of the ADEM 2025 Strategy on the ADEM webpage.

The authorities also provided:
ii) Certificate signed by the Minister of Labour, Employment and Social and Solidarity
Economy, dated 12 December 2022, certifying the adoption of the ADEM 2025 Strategy.
iii) Copy of the ADEM 2025 Strategy published in June 2022 (
https://adem.public.lu/content/dam/adem/fr/publications/adem/strategie-adem2025.pdf).
iv) Copy of a clarification note dated 27 July 2022, which defines the integration between
MyGuichet and MyADEM and the related responsibilities and interactions.

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
In line with the requirements of the Council Implementing Decision, the ADEM 2025 Strategy and
medium-term work programme have been adopted in June 2022 and published on ADEM’s
website
(https://adem.public.lu/content/dam/adem/fr/publications/adem/strategie-adem2025.pdf). This is a non-legislative document which was adopted as follows: it has been validated by
the Minister of Labour Employment and Social and Solidarity Economy upon proposal by the
Director of ADEM, as confirmed by the certificate signed by the Minister of Labour, Employment
and Social and Solidarity Economy.
The Strategy (evidence No. iii) has the objective to mobilise the staff of ADEM to tackle the
operational and digital transformation challenges brought about by ‘eADEM’. This is addressed by
objective 5 of the Strategy (Increasing the match between the skills supply and demand - page 20);
46

objective 7 (achieve excellence operational and organisation agility); objective 8 (digitalise offered
service and processes - page 26) and objective 9 (optimise financial management and the control of
implementation - page 28). Some of the programmes included in the Strategy include the upgrade
of the IT resources of the Agency by implementing new technologies such as data science or
artificial intelligence (page 21); the digitalisation of different services (page 25 and 26); trainings and
awareness-raising campaigns for staff regarding procedures related to the protection of personal
data and information security (page 25), or the improvement in the efficiency of the Agency by
increasing the speed at which requests for financial support related to short-time work are
processed, which is achieved notably by putting financial support to individuals under one large
department and putting financial support to employers under another one (page 29).
In line with the description of the measure, one of the objectives of this investment is to digitalise
ADEM by upgrading its IT resources, which shall increase the efficiency of ADEM in dealing with
its clients and beneficiaries. This is enshrined in objective 8 of the Strategy, which aims to bring
jobseekers and employers closer based on a reinforced offer of digital services.
The description of the measure adds that ADEM shall improve the efficiency of the Agency in
relation to opening personalised accounts, instruction, execution and control of financial
assistance to beneficiaries by the digitalisation of the process. The IT system shall also digitalise
mechanisms to match job seekers and businesses at a faster pace. ADEM envisages in pages 27
and 29 of the Strategy (objectives 8 and 9) specific actions and software for the digitalisation of
applications, for the opening and management of personal accounts, for the matching between job
demand and supply, for vacancy notices or for the management of financial subsidies by the State.
The Strategy underlines that by 2025 the ADEM is to offer the services of an eAdministration in line
with government objectives and so should be able to have an IT system aligned with the needs of
different occupations and collaborating with other State administrations for data transfer.
Also in line with the description of the measure, which outlines that the eADEM shall facilitate
and speed up the work deployed by its staff by increasing their productivity, objective 8 specifies
that this will be achieved through a higher digitalisation of its internal procedures such as a full
electronic management of documents or a standardised system of archiving (page 27).
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3B-13

Related Measure: Investment 4 – National platform for the management of public
investigations

Name of the Milestone: Creation of a national platform for the management and publication of public
surveys and related documents
Qualitative Indicator: Creation of a national platform
Time: Q1 2021
Context:
The measure aims to support the development of a national platform for the management of public
surveys, consisting of (i) an internal portal, (ii) a back-office and (iii) an assistant on MyGuichet.lu. The
aim of the investment is to centralise the publication of public surveys, improve their visibility and
simplify access to increase participation.
Milestone 3B-13 concerns the creation of a national platform for the management and publication of
public surveys and related documents. The national platform shall i) be available to all public
administrations organising public surveys with the key functionalities, ii) include the management and
47

publication of public surveys and related documents, and iii) offer the possibility for the general public
to submit an online contribution.
Milestone 3B-13 is the first step of the implementation the measure and it will be followed by target
3B-14, according to which the national platform shall be available to 90 municipalities for the
management of public surveys The investment has a final expected date for implementation in Q4
2023.

Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i)

Summary document duly justifying how the milestone was satisfactorily fulfilled, with
appropriate references to the underlying evidence.
ii) Acceptance report (dated 22 February 2021) signed by the contractor, Ministry of
Digitalisation, and the contracting authority, Government IT Centre (Centre des technologies
de l’information de l’État, hereinafter referred to as “CTIE”).
iii) A link for the general public to submit an online contribution: https://enquetes.public.lu/ (by
clicking for each initiative on “I contribute”).
The authorities also provided:
iv) An official press release from the Ministry of Digitalisation on the presentation of the new
National Portal of Public Press Surveys (published 7 January 2021).
v) Catalogue of the services offered by CTIE available to all public administrations mentioning
the availability and instructions of the platform (dated June 2021).
vi) Document certifying that the municipalities have access to the Public Investigations Platform
(dated 21 March 2023) signed by the Director of the State Information Technology Centre.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
The national platform is available to all public administrations organising public surveys
According to page 110 of the Catalogue of the services offered by the CTIE, which is an official
catalogue published by the Luxembourg CTIE and available to all public administrations to provide an
overview of the digital solutions offered to Luxembourg public institutions and its different
functionalities (page 2 and 3 of the catalogue – evidence No. v), the national platform for public
surveys is accessible to all ministries and state administrations, public institutions and municipal
administrations that are connected to the State computer network (RACINE). Officials who handle
public surveys need to be included in the centralised authentication portal (IAM) of CTIE and can then
have access to national platform. As stated in the document certifying that the municipalities have
access to the Public Investigations Platform (dated 21 March 2023) signed by the Director of the State
Information Technology Centre, (page 1) “this document certifies that the national platform for public
inquiries, which allows the centralized posting and increased visibility of information about public
inquiry procedures, facilitates citizens’ participation to projects related to public inquiries as well as
the digitalisation of these administrative procedures, is accessible to different types of public
authorities, namely administrations, ministries, public establishments and more specifically
municipalities”. As can be seen in annex 2 of the certificate (page 6 to 10), “All municipalities received
a circular (Number 3954) inviting them to participate in this project and contact the Planning and
Environment Unit in the Ministry of Digitalisation to receive the necessary information and obtain
48

access to the National Platform for Public Surveys.
The national platform has key functionalities, including in particular the management and
publication of public surveys and related documents and the possibility for the general public to
submit an online contribution
The platform allows the public authorities that want to use it to manage a public inquiry to create,
manage and publish a public survey in the back office of the platform (page 110 of the catalogue of
the services provided by the CTIE – evidence No. v). Furthermore, relevant documents to the public
inquiry can be attached in the back office. The back office is the back end of the platform, which is
accessible only to public authorities that register and manage an inquiry. The back office application
allows the authorities to perform different tasks: create a public inquiry in the context of a procedure,
attach documents to the investigation, planning meetings and standby duties, identify the persons
concerned more personally by the investigation, planning meetings and standby duties, identify the
persons concerned more personally by the investigation, publish the survey on the National Portal of
Public Surveys, prepare official notices to be communicated to the public, consult citizens’
contributions, submit the opinion of the other authorities concerned, prepare a report with
contributions and opinions, produce an archive with survey data and close the investigation and
procedure and remove them from the platform.
A website (https://enquetes.public.lu) has been launched to allow for online contributions by the
public. Individuals can see on the website a list of ongoing inquiries as well as the details and files of
that inquiry. Furthermore, from the platform, citizens can launch the MyGuichet.lu service to submit a
contribution to an inquiry. They can choose a public inquiry and submit their contributions by clicking
on “I contribute”. To submit a contribution on a public inquiry, the citizen can choose to authenticate
or remain anonymous. The link that the general public can use to submit an online contribution has
been provided.
The national platform includes an assistant on MyGuichet.lu.
Using the national platform, citizens can launch a MyGuichet.lu assistant to submit a contribution on a
public inquiry, choose to authenticate or remain anonymous, attach documents (letters, photos,
plans, etc.), submit its contribution and correct its contribution (as evidence in the Catalogue of
services by the CITE – evidence No. v). The automatic service to identify as a citizen via the
MyGuichet.lu platform is integrated in the procedure of submitting a contribution to a public inquiry
(as can be seen in the link for the general public to submit an online contribution). By clicking on the “I
contribute” button on the website, the MyGuichet.lu assistant opens, and the user can choose to
identify himself via MyGuichet.lu or remain anonymous.

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-1

Related Measure: Reform 1 – Modernisation of corporate taxation
Name of the Milestone: Act of 10 February 2021 amending the amended act of 4 December 1967
on income tax (formerly draft act No. 7547)
Qualitative Indicator: Entry into force of act
Time: Q1 2021
Context:
Reform 1 of component 3C contains a measure related to the modernisation of corporate taxation.
The objective of this reform is to strengthen the resilience of the economy by addressing aggressive
tax planning, namely via the entry into force of a legislative measure.

49

Milestone 3C-1 concerns the entry into force of a legislative measure introducing for corporate
income tax purposes the non-deductibility of interests and royalties paid to related undertakings
established in jurisdictions included on the “EU list of non-cooperative jurisdictions for tax
purposes”. Milestone 3C-1 is the only milestone of this reform.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
link to the publication of the Act.
ii) Act of 10 February 2021, which was published in the Official Journal of the Grand Duchy of
Luxembourg on 11 February 2021 (Mémorial A, No. 108).
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
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 nondeductibility of interests and royalties paid to related undertakings established in noncooperative tax jurisdictions.
The Act of 10 February 2021 was published in the Official Journal Mémorial A, No. 108 of 11
February 2021. Article 2 of the Act of 10 February 2021 specifies its entry into force on 1 March
2021.
Furthermore, in line with the description of the measure, the Act of 10 February 2021 (evidence
No. ii) amending the Act of 4 December 1967 on income tax introduces the non-deductibility 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. The Act was
published on 11 February 2021 in the Official Journal of the Grand Duchy of Luxembourg. As
specified in Article 1 of the Act the following amendment is made: in Article 168 of the amended Act
of 4 December 1967 on income tax, a new paragraph is inserted (paragraph 5). This paragraph
provides for the non-deductibility of interests and royalties for countries on the EU-list of noncooperative jurisdictions for tax purposes. It also provides a definition of what is considered
‘interests’ and what is ‘royalties’. As specified in Article 2 of the Act, this Act entered into force on 1
March 2021.
Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Reform 2 – Fight of money laundering and
terrorist financing
Name of the Milestone: Act of 25 March 2020 on AML
Qualitative Indicator: Entry into force of act
Time: Q1 2020
Context:
Milestone 3C-2 of component 3C is part of reform 2, which concerns the fight against money
laundering (hereinafter referred to as “ML”) and terrorist financing (hereinafter referred to as “TF”).
This reform consists of four intertwined sub-measures and pursues two main objectives. Firstly, to
Number: 3C-2

50

strengthen the framework for fighting ML and TF, by reinforcing the national provisions applicable
to professionals providing trust and company services, and investment services, in particular.
Secondly, to deepen the identification, assessment and understanding of ML and TF risks.
Milestone 3C-2 concerns the entry into force of the Act of 25 March 2020 amending the Act of 12
November 2004 on the fight against ML and TF to reinforce and further harmonise the supervision
and sanctioning powers of the supervisory authorities and self-regulatory bodies in charge of
supervision of trust and company service providers and investment services in the field of ML and
TF.
Together with milestone 3C-3, which concerns the entry into force of the Grand-Ducal Decree of 14
August 2020 on anti-money laundering, they form the first sub-measure of this reform. This submeasure consists in a reinforcement of the national provisions on the fight against ML and TF that is
applicable to professionals providing services to companies and trusts, and investment services.
Milestone 3C-2 is the first step in the implementation of this sub-measure. This sub-measure has a
final expected implementation date in Q3 2020.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
link to the publication of the Act in the Official Journal.
ii) Act of 25 March 2020 amending the Act of 12 November 2004 on the fight against money
laundering and terrorist financing, which was published in the Official Journal of the Grand
Duchy of Luxembourg on 26 March 2020 (Memorial-A, No. 194).
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Entry into force of the Act of 25 March 2020 amending the Act of 12 November 2004 on the fight
against money laundering and terrorist financing.
The Act of 25 March 2020 entered into force on 30 March 2020, four days after its publication, in
accordance with Article 4 of the Law of 23 December 2016 in the Official Journal of the Grand Duchy
of Luxembourg, which provides for the rules applicable to the entry into force of a legal act in case
this is not specified explicitly.
Furthermore, in line with the description of the measure, the Act of 25 March 2020 reinforces the
national provisions on the fight against ML and TF applicable to professionals providing services
to companies and trusts, and investment services.
Article 2 of the Act of 12 November 2004 on the fight against money laundering and terrorist
financing (the “Act of 12 November 2004”) provides for a definition of “professionals” and includes
professionals providing services to companies and trusts, and investment services. The obligations
of professionals are described in Articles 2-2 to 5 of the Act of 12 November 2004; these obligations
include performing a risk assessment, a customer due diligence, having adequate internal
management requirements and cooperation requirements in place.
The Act of 25 March 2020 introduces new obligations for professionals, in particular, to expand the
scope of the risk assessment (Article 4) and customer due diligence (Articles 5, 6, 7, and 8).


Article 4 of the Act of 25 March 2020, which amends Article 2-2 of the Act of 12 November
51







2004 reinforces the risk assessment by adding that professionals shall i) also consider the
level and type of appropriate measures to apply in order to manage and mitigate ML and TF
risks in addition to identifying and assessing the risks and ii) ensure that the information on
the risks included in the national and supranational risk assessment or communicated by
the supervisory authorities, self-regulatory bodies or the European Supervisory Authorities
is incorporated in their risk assessment.
Article 5 of the Act of 25 March 2020, which amends Article 3 of the Act 12 November 2004,
reinforces customer due diligence obligations of professionals (professionals also include
“professionals providing services to companies and trusts” as per Article 2 of the Act of 12
November 2004). The amendments of Article 5 of the Act of 25 March 2020 clarify and
expand the scope of customer due diligence measures that professionals must take. For
example, a new sentence is introduced which states that professionals are required to apply
customer due diligence procedures not only to all new customers but also at appropriate
times to existing customers based on their risk assessment.
In addition, Article 7 of the Act of 25 March 2020 introduces amendments to Article 3-2 of
the Act of 12 November 2004 concerning enhanced customer due diligence obligations for
correspondent relationships or transactions involving high-risk countries.
Article 8 of the Act of 25 March 2020, which amends Article 3-3 of the Act 12 November
2004, strengthens the provisions on customer due diligence performed by third parties, in
order to ensure in particular that the third party is regulated, supervised and has measures
in place in order to comply with customer due diligence and record-keeping requirements.

Furthermore, in line with the description of the measure, the Act of 25 March 2020 transposes
certain provisions of the fifth Anti-Money Laundering Directive.4
The Act of 25 March 2020 notably amends the amended Act of 12 November 2004 on combating
money laundering and the financing of terrorism with a view to transposing certain provisions of
Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending
Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of
money laundering or terrorist financing and amending Directives 2009/138/EC and 2013/36/EU, OJ
L 156, 19.6.2018, p. 43-74.
Example of such provisions transposing the fifth Anti-Money Laundering Directive include:
 Article 1(1)(b) of the fifth Anti-Money Laundering Directive (5AMLD) requires the
consideration of real estate agents as obliged entities in the sense of the anti-money
laundering directive. This is introduced by Article 2(1)(g) of the Act of 25 March 2020,
amending Article 2 of the Act of 12 November 2004.
 The Act of 25 March 2020 by means of Article 1(2)(c) also introduces, in Article 1 of the Act
of 12 November 2004, the relevant amended definition of ‘beneficial owner’ in the case of
trusts, as required by Article 1(2)(b) of the 5AMLD.
 Furthermore, the Act of 25 March 2020 via Article 7 defines measures that comprise
‘customer due diligence’, amending Article 3(2) of the Act of 12 November 2004,
transposing Article 1(8)(a) of the 5AMLD.
The assessment of the satisfactory fulfilment of milestone 3C-2 for the purposes of payments from
the Recovery and Resilience Facility does not prejudge the assessment by the Commission in any
other proceedings regarding compliance of the national law with Directive (EU) 2018/843 of the
4

The Commission has assessed the Act of 25 March 2020 amending the Act of 12 November 2004 on the fight
against ML and TF and concluded that the transposition is both complete and in conformity with the 5th AntiMoney Laundering Directive.

52

European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the
prevention of the use of the financial system for the purposes of money laundering or terrorist
financing, and amending Directives 2009/138/EC and 2013/36/EU.
Furthermore, in line with the description of the measure, the Act of 25 March 2020 reinforces and
further harmonises the supervision and sanctioning powers of the supervisory authorities, and
self-regulatory bodies in charge of supervision of trust and company service providers and
investment services in the field of ML and TF.
The Commission de Surveillance du Secteur Financier (CSSF), established by the Law of 23 December
1998, is the competent authority for the prudential supervision of the entire Luxembourg financial
centre, including all the supervisory and investigatory powers provided for in article 2-1 in the Act of
12 November 2004 on the fight against money laundering and terrorist financing. This Act defines
the supervisory and sanctioning powers in chapter 3.1.
The Act of 25 March 2020 reinforces and further harmonises the supervision and sanctioning
powers of the supervisory authorities, and self-regulatory bodies via Articles 13, 15, 17, 18 and 20,
as explained in more detail below.
Article 13 of the Act of 25 March 2020 amends Article 8(1) of the Act of 12 November 2004 on the
exercise of supervisory powers by the supervisory authorities and self-regulatory bodies. It
introduces a new paragraph, which stipulates that supervisory authorities may order credit and
financial institutions to adopt one or more enhanced due diligence measures in the framework of
business relationships and transactions with natural persons or legal entities involving countries
which insufficiently apply anti-money laundering and terrorist financing measures.
Article 17 of the Act of 25 March 2020 introduces a new paragraph in Article 8-4 of the Act of 12
November 2004, which stipulates that supervisory authorities may impose an administrative fine
ranging between EUR 250 and EUR 250 000 on professionals which do not comply with Articles 5(4)
and 8(3)(3) in the Act of 12 November 2004 on potential threats, and retaliatory or hostile action
towards employees reporting breaches of professional obligations concerning ML and TF.
Article 18 of the Act of 25 March 2020 provides that in the exercise of their powers to impose
administrative sanctions and measures, the supervisory authorities shall cooperate closely “among
themselves, with the self-regulatory bodies and with their foreign counterparts”.
Article 15 of the Act of 25 March 2020 also strengthens the supervision powers of self-regulatory
bodies and harmonises them with the previously specified powers of the supervisory authorities. It
introduces a new article (Article 8-2bis) entitled ‘Supervision powers of self-regulatory bodies’
(Pouvoirs de surveillance des organismes d’autorégulation) in the Act of 12 November 2004, which
stipulates, for example, that the competent bodies within the self-regulatory bodies shall have
access to any document, shall be able to request information from any person, and shall be able to
carry out on-site inspections or investigations.
Article 20 of the Act of 25 March 2020 introduces a new section three in the Act of 12 November
2004, which is entitled ‘Enforcement by the self-regulatory bodies’ (Répression par les organismes
d’autorégulation). The new section three implements and harmonises the catalogue of sanctions
and other enforcement measures that can be imposed by self-regulatory bodies with the sanctions
53

applicable to professionals supervised by the supervisory authorities. For example Article 8-10 of
the Act of 12 November 2004 defines the sanctions that can be imposed by the self-regulatory
bodies on professionals in case of a breach of their obligations as laid down in Articles 2-2, 3, 3-1, 32, 3-3, 4, 4-1, 5 and 8-3 (3) or measures taken for their enforcement, as well as with respect to
members of their management bodies, effective managers or other persons subject to their
supervisory powers, responsible for the trader’s failure to comply with its obligations’. Possible
sanctions include a warning, a temporary prohibition, and fines. In addition, Article 8-12 describes
the publication of decisions by self-regulatory bodies when imposing a sanction or punitive
measure.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-3

Related Measure: Reform 2 – Fight of money laundering and terrorist financing
Name of the Milestone: Grand-ducal decree of 14 August 2020 on AML
Qualitative Indicator: Entry into force of grand-ducal decree
Time: Q3 2020
Context:
Milestone 3C-3 of component 3C is part of reform 2, which concerns the fight against money
laundering (hereinafter referred to as “ML”) and terrorist financing (hereinafter referred to as “TF”).
This reform consists of four intertwined sub-measures and pursues two main objectives: Firstly, to
strengthen the framework for fighting ML and TF, by reinforcing the national provisions applicable
to professionals providing trust and company services, and investment services, in particular.
Secondly, to deepen the identification, assessment and understanding of ML and TF risks.
Milestone 3C-3 concerns the 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 ML and TF, to clarify certain provisions applicable to
the trust and company service providers.
Together with milestone 3C-2, which concerns the entry into force of the Act of 25 March 2020 on
anti-money laundering, they form the first sub-measure of this reform. This sub-measure consists in
a reinforcement of the national provisions on the fight against ML and TF that is applicable to
professionals providing services to companies and trusts, and investment services. Milestone 3C-3 is
the second step in the implementation of this sub-measure, following milestone 3C-2. This submeasure has a final expected implementation date in Q3 2020.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
link to the publication of the Grand-Ducal Decree in the Official Journal.
ii) 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, which was published in the Official
Journal of the Grand Duchy of Luxembourg on 20 August 2020 (Mémorial A, No. 694).
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Entry into force of the Grand-Ducal Decree of 14 August 2020 amending the Grand-Ducal Decree
54

of 1 February 2010 specifying certain provisions of the amended Act of 12 November 2004 on the
fight against money laundering and terrorist financing.
The Grand-Ducal Decree of 14 August 2020 was published in Luxembourg’s Official Journal,
Mémorial A on 20 August 2020. The Decree entered into force on 24 August 2020, four days after
its publication, in accordance with Article 4 of the Law of 23 December 2016 in the Official Journal
of the Grand Duchy of Luxembourg, which provides the rules applicable to the entry into force of a
legal act in case this is not specified explicitly.
The Grand-Ducal Decree clarifies certain provisions applicable to trust and company service
providers.
Article 1 point 2 of the Grand-Ducal Decree of 14 August 2020 replaces the words “appropriate
authorities” with “Luxembourg authorities responsible for controlling anti-money laundering and
countering the financing of terrorism”, with respect to the authorities to whom professionals
(including, in accordance with Article 2 of the Act of 12 November 2004, trust and company service
providers) must make their record-keeping documents available, in the context of customer due
diligence. Before this amendment, professionals (including trust and company service providers)
were obliged to make their customer due diligence records available only for the authorities which
were competent on the basis of the applicable jurisdiction (the appropriate authority). This
amendment clarifies the wording defining the scope of appropriate authorities, specifying that
these professionals must make these records available for all authorities related to ML and TF.
In addition, Article 1 point 3 of the Grand-Ducal Decree of 14 August 2020 clarifies and strengthens
customer due diligence obligations for professionals (including trust and company service
providers), by introducing a minimum frequency for which these obligations must be carried out. It
specifies that customer due diligence measures must be carried out at least every seven years, if not
more frequently based on the assessed level of risk of ML and TF. Previously, there was no provision
which specified a minimum time frequency.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-4

Related Measure: Reform 2 – Fight of money laundering and terrorist financing
Name of the Milestone: Vertical risk assessment in the area of terrorist financing
Qualitative Indicator: Publication of risk assessment
Time: Q2 2021
Context:
Milestone 3C-4 of component 3C is part of reform 2, which concerns the fight against money
laundering (hereinafter referred to as “ML”) and terrorist financing (hereinafter referred to as “TF”).
This reform consists of four intertwined sub-measures and pursues two main objectives: Firstly, to
strengthen the framework for fighting ML and TF, with regards to professionals providing trust and
company services, and investment services in particular. Secondly, to deepen the identification,
assessment and understanding of ML and TF risks.
Milestone 3C-4 requires the publication of a risk assessment of the threats Luxembourg faces of
being a conduit for terrorist financing, upon the adoption by the ML/TF Prevention Committee of
the Vertical Risk Assessment of Terrorist Financing.
Milestones 3C-4, as well as 3C-5, which concerns the publication of the sectoral risk assessment for
legal persons and 3C-6 that refers to the publication of the 2020 update of National Risk
Assessment form the second sub-measure of this reform. This consists in deepening the
identification, assessment, and understanding of ML and TF risks. Milestone 3C-4 is the second step
55

in the implementation of this sub-measure, following milestone 3C-6 and preceding milestone 3C-5.
This sub-measure has a final expected implementation date in Q4 2021.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
link to the publication of the vertical risk assessment on the Ministry of Justice’s website.
ii) Vertical risk assessment of the threats Luxembourg faces of being a conduit for terrorist
financing, which was published on Ministry of Justice’s website on 21 June 2022.
iii) Extract of the minutes from the virtual meeting on 17 May 2022 in which the risk
assessment was adopted by the ML/TF Prevention Committee. The extract has been signed
by the President of the Committee.
iv) Extract of the minutes from the virtual meeting on 14 July 2022 in which the adoption of
the minutes of the previous meeting on 17 May 2022 was confirmed. The extract has been
signed by the President of the Committee.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
The publication of a risk assessment of the threats Luxembourg faces of being a conduit for
terrorist financing.
Luxembourg published the risk assessment on 21 June 2022 on the Ministry of Justice’s website.
The risk assessment is published upon its adoption by the ML/TF Prevention Committee.
The minutes of the ML/TF Prevention Committee meetings (evidence No. iii), signed by the
President of the Prevention Committee, confirm that the risk assessment was adopted by the
Committee on 17 May 2022.
The risk assessment deepens the identification, assessment and understanding of terrorist
financing risks in Luxembourg.
The risk assessment (evidence No. ii) focusses on terrorist financing and identifies and assesses i)
the actors, ii) their financing needs and iii) vulnerable sectors. In addition, it assesses the sectoral
inherent and residual risk (from low to high), taking mitigating measures into account.
Section three of the risk assessment identifies the three stages of terrorist financing: i) raising funds:
funds intended to be used to support a terrorist or a terrorist organisation are raised; ii) moving
funds: those funds are then moved to finance a terrorist-related activity; and iii) using funds:
ultimately those funds are used to meet the needs of a terrorist or a terrorist organisation.
Four categories of terrorism actors are identified in section four of the risk assessment: a) lone
actors and small terrorist cells, b) foreign terrorist fighters, c) international terrorist organisations,
and d) other terrorist actors. The risk assessment identifies their different financial requirements
needed to maintain their activities. Small cells, lone actors and foreign terrorist fighters have low
financial needs, whereas international terrorist organisations are characterised by high financial
requirements. Section 5 of the risk assessment assesses the TF risks by looking at the terrorist risk in
regions connected to Luxembourg either through its geographical proximity (the EU and the UK) or
through its role as a financial centre (third countries in general). This is because the higher the
terrorist activity in a certain region, the higher the need for TF.

56

To deepen the understanding, section six of the risk assessment describes the sectorial
vulnerabilities. It concludes that TF exposure arising from lone actors and small cells operating
within the EU and the UK typically materialises by much smaller movements of funds channelled
through specific services of the financial sub-sectors, such as retail banking and the money value or
transfer services sector. On the other hand, there is the TF risk arising from large flows of funds that
may be channelled to or from foreign international terrorist organisations and which transit through
Luxembourg’s financial centre.
In addition, the assessment in section seven performs a mitigating-factor analysis to determine the
residual terrorist financing risk across sectors, by taking into account the impact on the inherent risk
of mitigating factors already in place in Luxembourg.
By identifying and assessing the risks of TF in Luxembourg from different terrorism actors, this risk
assessment deepens the understanding of these risks, and in particular the residual risk that still
exists despite mitigating measures that Luxembourg has already taking to counter TF.
In section eight, the report concludes that retail and business banks, money value and transfer
services, and non-profit organisations which carry out development and humanitarian projects
abroad are at a high inherent risk of being misused for TF. Consequently, taking the impact of
mitigating factors into account, the risk assessment concludes that only non-profit organisations
have a high residual risk, while banks and money value & transfer services have a medium residual
risk.
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-5

Related Measure: Reform 2 – Fight of money laundering and terrorist financing
Name of the Milestone: Sectoral risk assessment of legal persons
Qualitative Indicator: Publication of risks assessment
Time: Q4 2021
Context:
Milestone 3C-5 of component 3C is part of reform 2, which concerns the fight of money laundering
against money laundering (hereinafter referred to as “ML”) and terrorist financing (hereinafter
referred to as “TF”). This reform consists of four intertwined sub-measures and pursues two main
objectives: Firstly, to strengthen the framework for fighting ML and TF, with regards to
professionals providing trust and company services, and investment services in particular. Secondly,
to deepen the identification, assessment and understanding of ML and TF risks.
Milestone 3C-5 consists of the publication of a Sectoral Risk Assessment of Legal Persons and shall
allow to develop new measures mitigating the identified residual risks of legal persons.
Milestone 3C-5 is the third milestone of the second sub-measure, which consists in deepening the
identification, assessment, and understanding of ML and TF risks, and followed the completion of
milestones 3C-4 and 3C-6. This sub-measure has a final expected implementation date in Q4 2021.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, with
appropriate references to the underlying evidence.
ii) ‘ML/TF Vertical Risk Assessment - Legal Persons and Legal Arrangements’ report, which was
published on the website of the Ministry of Justice on 23 February 2022.
57

Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Publication of a Sectoral Risk Assessment of Legal Persons.
The risk assessment of legal persons was published on 23 February 2022 on the website of the
Ministry of Justice. It was carried out under the leadership of the Ministry of Justice and adopted on
11 February 2022 by the Committee for the Prevention of Money Laundering and the Financing of
Terrorism (ML/TF Prevention Committee).
In line with the description of the measure, the milestone consists in deepening the identification,
assessment, and understanding of ML/TF risks, including the risks related to professionals
providing services to companies and trusts, and investment services.
The National Risk Assessment (NRA) 2020 assessed the risk of misuse of its legal persons and legal
arrangements as “High”. Considering the relevance of the corporate sector to Luxembourg’s
economy and the findings of the 2020 National Risk Assessment, whose publication is a
requirement of milestone 3C-6 of this measure, the Ministry of Justice conducted a specific risk
assessment of legal persons and legal arrangements. In order to better identify, assess and
understand the risks, the report provides an overview of Luxembourg’s corporate environment
regarding legal persons and legal arrangements in section 3. To analyse the risk of misuse of legal
persons and legal arrangements in Luxembourg, two risks were considered, namely the corporate
and entity-type specific risk. In section 4, the risk of misuse of the country’s corporate sector for
ML/TF purposes (the corporate risk) was assessed by studying Luxembourg’s capacity to obtain and
maintain basic and beneficial ownership information of six categories of companies (section 4.3
presents inherent risks and section 4.4.5 residual risk). Section 4.4.2 is dedicated to professionals
providing services to companies and trusts, and investment services. The assessment highlights the
overall risks pertaining to legal persons and legal arrangements and concludes that in the business
sector, commercial companies and legal arrangements present a very high level of inherent risk. The
impact of mitigating factors reduces this to a medium residual risk level. Civil societies, other legal
persons and foundations present a high inherent risk. The impact of mitigating factors reduces this
to a low residual risk level. Finally, non-profit organisations have the lowest risk category, with a
medium inherent risk and a very low residual risk.
In section 5, a more granular entity type specific risk assessment is presented to explore the
potential risk of misuse for ML/TF purposes of the most relevant type of entities. These are
classified as Societes Commerciales (such as simplified joint stock company), non-commercial
entities (such as foundations) and legal arrangements (such as fiducies). The inherent risk specific to
the types of entities is defined according to the inherent vulnerabilities of each type of legal person
and legal construct and the likelihood that these vulnerabilities will be used for ML and TF purposes.
In section 5.3 the inherent risk per entity type is presented (for example for a simplified joint stock
company it is medium and for a fiducie it is very high). The residual risk outcome is the result of the
balance of applying mitigating measures against entity-type specific inherent risks. Section 5.4.5
concludes with the entity mitigating measures analysis outcome and the residual risk assessment
specific to the types of entities. This highlights that fiducies are the riskiest type of entity with very
high inherent and residual risk, despite mitigating measures. Public limited companies (SA) and
limited liability companies (SARL) present a high inherent risk and a medium residual risk, after
considering mitigating measures. Simplified joint stock companies (SAS), European Companies (SE),
limited joint-stock partnerships (SCA), non-profit associations (ASBL) and foundations present a
medium inherent risk and a low or very low residual risk. Finally, the inherent and residual risks of
58

European cooperative company (SCE), simplified private limited liability company (SARLS-S),
common limited partnership (SCS), common unlimited partnership (SCSpe), general corporate
partnership or unlimited company (SNC) and civil company are low or very low.
Furthermore, in line with the description of the measure, the Sectoral Risk Assessment, as
required under criterion 24.2 of recommendations of the Financial Action Task Force, shall allow
to develop new measures mitigating the possibly identified residual risks.
The report presents the residual risk outcome, which is the result of the balance of applying
mitigating measures against entity-type specific inherent risks. The report studies three overall
categories of mitigating measures, namely i) the controls performed by professionals subject to the
2004 Anti-Money Laundering / Counter Terrorist Financing Law; ii) international cooperation; and
iii) the information kept by the different registers and the coordinated actions carried out by
Luxembourg’s authorities. In section 4.4 for the corporate risk assessment and in 5.4 for the entitytype specific risk assessment, the mitigating factors and measures are explained, and their impact is
scored. Section 4.4.5 of the report provides the outcome of the corporate inherent risk assessment,
the impact of mitigating factors and the corporate residual risk outcome, which allows to develop
new mitigating measures for the medium scored residual risk for Societes commerciales and Legal
arrangements.
Section 5.3 presents the entity-type specific inherent risks and section 5.4.5 assesses the impact of
the mitigating measures and the entity-type specific residual risk outcome. This allows to further
develop new measures mitigating the high identified residual risks for fiducies and medium risk for
public company limited by shares (SA) and private limited liability company (SARL).
Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-6

Related Measure: Reform 2 – Fight of money laundering and terrorist financing
Name of the Milestone: 2020 update of National Risk Assessment
Qualitative Indicator: Publication of risks assessment
Time: Q4 2020
Context:
Milestone 3C-6 of component 3C is part of reform 2, which concerns the fight against money
laundering (hereinafter referred to as “ML”) and terrorist financing (hereinafter referred to as “TF”).
This reform consists of four intertwined sub-measures and pursues two main objectives. First, to
strengthen the framework for fighting ML and TF that is applicable to professionals providing trust
and company services, and investment services. The second objective consists in a better
identification, assessment, and understanding of ML and TF risks.
Milestone 3C-6 consists of an update of the National Risk Assessment (NRA) of ML and TF to further
calibrate the preventive and mitigating measures, and the allocation by the State, the supervisory
authorities, and self-regulatory bodies of resources to the fight against ML and TF.
Milestone 3C-6 is the first milestone of the second sub-measure, which consists in deepening the
identification, assessment, and understanding of ML and TF risks, and it was followed by milestones
3C-4 and 3C-5. This sub-measure has a final expected implementation date in Q4 2021.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, with
59

appropriate references to the underlying evidence.
ii) ‘2020 National Risk Assessment of money laundering and terrorist financing, Luxembourg’,
which was published on the website of the Ministry of Justice on 15 September 2020.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Publication of the 2020 update of the National Risk Assessment of Money Laundering and
Terrorist Financing
The 2020 update of the National Risk Assessment of Money Laundering and Terrorist Financing
(NRA 2020) was published on 15 September 2020 on the website of the Ministry of Justice.
Furthermore, in line with the description of the measure, the milestone consists in deepening the
identification, assessment, and understanding of ML and TF risks.
The National Risk Assessment identifies and assesses the inherent risks by i) analysing the threats
from money laundering and terrorist financing and classifying them on a scale from one to five in
section 5 and ii) presenting the vulnerabilities in sectors (such as financial sector, gambling, real
estate, international trade) that are particularly exposed to misuse or abuse for ML and TF in
section 6. The risks related to professionals providing services to companies and trusts, and
investment services is presented in section 6.4.1 of the report. This is followed by section 7 that
provides an overview of the mitigating factors of the anti-money laundering and combating terrorist
financing framework in Luxembourg, namely i) national strategy and coordination, ii) prevention
and supervision, iii) detection, iv) prosecution & asset recovery/inquiry and v) international
cooperation. In section 8, a further understanding of the main emerging and evolving risks (such as
virtual assets and their providers, new payment methods) and threats (such as cybercrime) that
Luxembourg is exposed to in the future are analysed. The report concludes in section 9 with a
residual risk assessment at sector level to identify the areas where Luxembourg remains exposed to
the highest level of ML and TF.
Furthermore, in line with the description of the measure, the milestone further calibrates the
preventive and mitigating measures, and the allocation by the State, the supervisory authorities,
and self-regulatory bodies of resources to the fight against money laundering and terrorist
financing.
Section 8.3 of the report presents developments regarding mitigating factors. These mainly focus on
advanced technologies (such as block chain and artificial intelligence) to strengthen Anti-Money
Laundering (hereinafter referred to as “AML”) / Counter Terrorist Financing (hereinafter referred to
as “CTF”) controls and mitigating factors. In section 10 of the report the national AML/CTF strategy
is presented which includes the preventing and mitigating measures the authorities focus on to
strengthen the effectiveness of the AML/CTF framework. This strategy contains three levels: i)
agency level plans for each competent authority, ii) a national action plan which aggregate the
agency level plans and iii) national strategic priorities. There are four priorities i) further enhancing
prosecution of ML and TF, ii) further developing the ML and TF investigation capabilities, iii)
harmonising the supervision of designated non-financial business or profession (such as lawyers,
accountants) and iv) improving market entry controls of trust & corporate service provider. These
priorities have been translated into seven initiatives explained in section 10 of the report and
include a set of actions to be implemented over the course of 2021-2023 by the competent
authorities and other stakeholders. These actions include for example initiative one to ensure closer
collaboration and coordination at national level, and initiative four to increase transparency of legal
entities and arrangements.

60

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 3C-8

Related Measure: Reform 2 – Fight of money laundering and terrorist financing
Name of the Milestone: Finalisation of the study on the reinforcement of the regime applicable to
trust and company service providers
Qualitative Indicator: Finalisation of a study
Time: Q4 2021
Context:
Milestone 3C-8 is part of reform 2, which concerns the fight against money laundering (hereinafter
referred to as “ML”) and terrorist financing (hereinafter referred to as “TF”). This reform consists of
four intertwined sub-measures and pursues two main objectives. Firstly, to strengthen the
framework for fighting ML and TF by reinforcing the national provisions applicable to professionals
providing trust and company services, and investment services, in particular. Secondly, to deepen
the identification, assessment and understanding of these ML and TF risks.
Milestone 3C-8 contains the finalisation of the study on the reinforcement of the regime applicable
to trust and company service providers. The study contains a review of the current legal regime
applicable to trust and company service providers. The second milestone of this sub-measure is 3C9 relates to the entry into force of the act reinforcing the regime applicable to trust and company
service providers.
Milestone 3C-8 is the first milestone of the fourth sub-measure, and it will be followed by milestone
3C-9, which is the entry into force of the act reinforcing the regime applicable to trust and company
service providers by Q3 2023. This sub-measure has a final expected implementation date in Q3
2023.
Evidence provided:
In line with the verification mechanism set out in the Operational Arrangements, the following
evidence was provided:
i) Summary document duly justifying how the milestone was satisfactorily fulfilled, including a
copy of the finalised study.
ii) Submitted copy of a confidential study (The legal framework for trust and company service
providers – state of play and future prospects), dated 24 February 2022.
Analysis:
The justification and substantiating evidence provided by Luxembourg’s authorities cover all
constitutive elements of the milestone.
Finalisation of the study on the reinforcement of the regime applicable to trust and company
service providers
This confidential study was conducted by an external party and shared with the Ministry of Justice
on 24 February 2022.
Furthermore, in line with the description of the measure, the milestone consists of a study
reviewing the current legal regime applicable to trust and company service providers. The study
describes the legal framework applicable to trust and company service providers.
Section 1 of the report reviews the current legal regime applicable to trust and company service
providers and concludes in section 1.4 that the vast majority of trust and company service providers
activities are covered by existing regulations and laws. In order reinforce the regime the study
recommends the legislator to clarify certain concepts in terms of terminology used in the AML/CTF
Act which are i) likely to create legal uncertainty (for example the concept of “director”) or ii) lack a
61

precise definition of key concepts relating to the scope of trust and company service providers
activities (in particular the absence of a definition of the term “in a professional capacity”). In order
to remedy this the study recommends amending the AML/CTF Law to include the ‘trust and
company service providers’ guideline definitions’ that specify certain concepts that are contained in
the AML/CTF Law, because the guidelines have no legal force.
Commission Preliminary Assessment: Satisfactorily fulfilled

i

Article 22 (d) for the purpose of audit and control and to provide for comparable information on the use of funds in relation to measures
for the implementation of reforms and investment projects under the recovery and resilience plan, to collect and ensure access to the
following standardised categories of data: (i) (ii) name of the final recipient of funds; name of the contractor and sub-contractor, where
the final recipient of funds is a contracting authority in accordance with Union or national law on public procurement; (iii) first name(s),
last name(s) and date of birth of beneficial owner(s) of the recipient of funds or contractor, as defined in point 6 of Article 3 of Directive
(EU) 2015/849 of the European Parliament and of the Council.

62