Which municipalities have not yet introduced the B6?

The MP André Bauler asked the Ministry of the Interior about the B6, the property tax on building land.

« Il me revient que vingt-trois communes du pays n‘ont encore pas classé des terrains à bâtir à des fins d’habitation situés à l’intérieur de leur plan d’aménagement général (PAG) dans la catégorie B6 de l’impôt foncier (IFON B).

Voilà pourquoi j‘aimerais poser les questions suivantes à Madame la Ministre de l‘Intérieur: 

  1. Quelles sont les vingt-trois communes ayant renoncé jusqu’à ce jour à classer des terrains à bâtir à des fins d’habitation situés à l’intérieur du PAG dans la catégorie B6 de l’impôt foncier (IFON B) – quatorze ans après l’introduction de cette disposition dans la législation fiscale?
  2. Quelles sont les dix communes qui se distinguent par le taux communal B6 le moins élevé? Et quelles sont celles qui se distinguent par le taux le plus élèvé? »

Answer

Question 1

Les communes qui ont jusqu’à ce jour renoncé à classer des terrains à bâtir à des fins d’habitation situés à l’intérieur du PAG dans la catégorie B6 de l’impôt foncier, au nombre de vingt-trois, sont les suivantes :

BeaufortNommern
BechRambrouch
BettendorfSaeul
BiwerStadtbredimus
ClervauxTandel
EllTroisvierges
FlaxweilerVichten
GoesdorfWahl
GrosbousWaldbillig
HelperknappWeiler-la-Tour
Lac de la Haute-SûreWinseler
Wormeldange 

Question 2

Les dix communes avec le taux communal B6 le moins élevé

CommuneTaux B6
Manternach200
Steinsel235
Dippach240
Lenningen240
Steinfort250
Vallée de l’Ernz250
Rosport-Mompach260
Mertert270
Garnich275
Larochette295

Les dix communes avec le taux communal B6 le plus élevé

CommuneTaux B6
Diekirch15000
Schifflange4000
Schieren1500
Kiischpelt1500
Hesperange1250
Bettembourg1000
Boulaide1000
Echternach1000
Mondorf-les-Bains1000
Roeser1000

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