Petitions to the Chamber of Deputies

OBJECT : The petition asks the Chamber of Deputies to extend and unify the possibility, for all taxpayers, to receive correspondence from the Luxembourg tax administrations (Direct Tax Administration, Registration Duties, Estates and VAT Authority, Customs and Excise Administration) electronically, alongside traditional paper mail. The choice between paper mail and the electronic channel would remain at the taxpayer's initiative. Luxembourg has for several years operated an eDelivery service on the MyGuichet.lu platform: subscribers receive an email notification as soon as a new document is deposited in their private space, where it can be consulted as a PDF. The service is steadily expanding: it now covers the Direct Tax Administration, the Customs and Excise Administration (road-vehicle tax), the Police Grand-Ducale, the National Health Fund, the Common Social Security Centre, the Children's Future Fund and, since February 2026, communal administrations (communal invoices). The system works and has proven its usefulness. Four significant gaps, however, remain in the area of taxation. First, eDelivery is reserved for natural persons. Companies - which receive on average around ten separate letters per year from the Direct Tax Administration alone - do not have access to it and continue to receive all their tax correspondence on paper. Second, the Registration Duties, Estates and VAT Authority is not integrated into the eDelivery service at all: all correspondence relating to VAT, registration duties and inheritance duties is sent exclusively by post. Third, coverage of the Customs and Excise Administration is limited to road-vehicle tax and does not extend to its other correspondence. Fourth, any extension to companies should be designed from the outset with groups in mind, as groups often manage the tax correspondence of several Luxembourg entities. Requiring a separate authentication device for each company would make the service unusable in practice: it should be possible to centralise, in a single private space, the correspondence of entities declared as belonging to the same group or management mandate. The Direct Tax Administration has moreover just introduced new fields in the form 500 for the identification of groups of companies: this information, already collected, could be directly reused to organise the electronic delivery of correspondence at group level. These limits raise concrete problems. Paper letters are regularly lost, particularly when companies are domiciled in buildings hosting several other companies. The administration nonetheless considers such letters as delivered, which can directly affect a taxpayer's appeal deadlines. Processing each letter separately increases the administrative burden on businesses, and the volume of paper used runs counter to the ecological transition. The infrastructure to close these gaps already exists. In addition to MyGuichet.lu, POST Luxembourg's electronic registered letter has, under Article 34 of the amended law of 14 August 2000 on electronic commerce, the same legal value as a paper registered letter within the meaning of Regulation (EU) No. 910/2014, a tool particularly suited to correspondence sensitive to appeal deadlines. Since March 2026, taxpayers can already send electronic registered mail to the Direct Tax Administration, but reciprocity in the other direction has not yet been put in place.

OBJECT : Le développement de la mobilité durable constitue un enjeu prioritaire pour réduire les émissions de gaz à effet de serre et améliorer la qualité de l'air en milieu urbain et périurbain. Actuellement, les voies de covoiturage (VR2+) sont réservées aux véhicules transportant au moins deux occupants. Afin d'accélérer la transition écologique et d'inciter les automobilistes à abandonner les motorisations thermiques individuelles, il est proposé d'harmoniser et de généraliser l'accès de ces voies aux véhicules particuliers entièrement électriques, même avec un seul occupant à bord. Cette mesure présente un triple avantage : elle valorise l'effort d'investissement des particuliers dans des véhicules propres, elle fluidifie le trafic global en délestant les voies conventionnelles, et elle renforce l'attractivité de l'électromobilité auprès des conducteurs effectuant des trajets quotidiens en solo.

OBJECT : La présente pétition demande au Gouvernement et à la Chambre des Députés de renforcer la protection du pouvoir d'achat des citoyens face à l'augmentation des coûts des carburants, du chauffage et de l'énergie, et de promouvoir des solutions diplomatiques permettant de réduire les conséquences économiques des conflits internationaux. Elle demande notamment : 1. De prendre des mesures concrètes pour maintenir des prix du diesel et des carburants abordables pour les citoyens, les familles et les travailleurs. 2. De renforcer la protection des ménages face aux coûts du chauffage, de l'électricité et du gaz, notamment pendant la période hivernale. 3. De soutenir les efforts diplomatiques et les négociations de paix afin de réduire les risques d'escalade militaire et leurs conséquences humaines et économiques. 4. D'assurer davantage de transparence concernant les dépenses publiques liées aux conflits internationaux et leurs conséquences pour les contribuables. 5. De faire de la sécurité énergétique, du pouvoir d'achat et de la stabilité économique des citoyens des priorités de l'action publique.