The glossary to understand and take action

Roads and Bridges Administration

The Roads and Bridges Administration is involved in road infrastructure within its remit. A business project affecting State roads may require a specific procedure.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

Access to a site, work near a road or occupation of the public domain is not handled in the same way as a simple interior alteration of premises. The road manager must be identified.

In your file

When to contact them and what to prepare

Prepare the location, plans and expected effects on access and traffic. Consult the competent authority before work begins and coordinate other authorisations. Safety and reinstatement requirements must be incorporated into the project and budget, without assuming that a municipal permit covers the entire road domain.

A scenario to help you understand

Educational example

A company plans new access to its land from a road and checks the procedures with the relevant manager.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier le gestionnaire de voirie
  • Préparer les plans d’accès
  • Coordonner travaux et prescriptions

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Building permit and urban planningA building permit regulates construction, alteration or demolition work in accordance with the applicable rules. For a business, the intended use of the premises must also be compatible with urban planning requirements.Land Registry and Topography Administration (ACT)The ACT is involved in Luxembourg’s cadastral and topographical information. Data relating to parcels and plans help businesses document a property project or operating site.Environment Agency (AEV)The AEV is involved in environmental protection and procedures within its remit. Businesses may be concerned by classified installations, waste, emissions or other obligations linked to their activity.DepreciationDepreciation allocates the depreciable amount of an asset over its estimated useful life, in accordance with the applicable rules.Permanent establishmentA permanent establishment is a concept linking an activity to a territory, assessed under the relevant tax framework.Capital gainA capital gain is a gain determined in a transaction by comparison with a reference value under the relevant rules.

Put it into practice

Explore further with our guides

Practical guideReal estate investment: preparing the accounting and tax file

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.