A rental inventory is a contractual document accepted by both landlord and tenant describing the state of the rental property. Under Luxembourg law, an inventory is required, in one form or another, whenever the landlord requires a rental deposit from the tenant.
Article 5(2) of the Law of 21 September 2006
(2) The parties may, however, agree on a rental deposit, which may not exceed three months’ rent, to guarantee payment of rent or any other obligations arising out of the rental agreement.
Where a rental deposit is required, a written statement of the state of the premises, agreed between the parties, must be signed by the date on which the tenant takes up occupancy at the latest.
The landlord may, on the one hand, insert a clause in the tenancy agreement stating that the tenant acknowledges that the property is in a good state of repair. That is also the case, under Article 1731 of the Luxembourg Civil Code, if no inventory has been drawn up before the tenant takes up occupancy.
Article 1731
If no inventory has been drawn up, the tenant is presumed to take up occupancy of the premises in a good state of repair, and must hand them back in the same state, unless there is proof to the contrary.
On the other hand, either the landlord or the tenant may require a separate document to be drawn up and appended to the tenancy agreement. In that case, Article 1730 of the Civil Code requires the tenant to hand the property back to the landlord at the end of the tenancy in the same state of repair as at the beginning, apart from deterioration caused by the passage of time or events beyond the tenant’s control, the inventory being authoritative in that regard.
Article 1730
If an inventory has been drawn up between the landlord and the tenant, the latter must hand the property back in the state in which he received it, apart from anything lost or damaged through the passage of time or circumstances beyond the tenant’s control.
However, Article 1732 of the Civil Code demonstrates the importance of an inventory for the tenant. The tenant is entirely liable for any deterioration of the rental property, apart from through the passage of time or circumstances beyond the tenant’s control, unless he can prove that the damage was present when he took up occupancy of the premises. It is therefore important to have a document outside the tenancy agreement itself containing detailed observations of the rental property in order to protect the tenant from possible dishonesty on the part of an unscrupulous landlord.
Article 1732
[The tenant] is responsible for damage or loss which occurs during his occupancy, unless he can prove that he was not at fault.
An inventory drawn up separately from the contract thus provides greater protection for the parties, but the format may differ from one property to another or even depending on the drafter, as no specific form is laid down by Luxembourg law.
The landlord and the tenant may decide on the document together, a real estate agent may be called upon to perform the inventory and draw up the document, or an independent professional who has no interest in the rental procedure can be commissioned to inspect the premises and draw up the final document. Of those three options, the independent professional will be the most neutral in establishing the inventory, having no interest in favouring either party – which, given the realities of a rental procedure, is more difficult for an estate agent acting for the landlord.
As already stated, there is no particular form to be followed, but the inventory must have the following main characteristics in order to be authoritative:
1. The document must note correctly and impartially all damage seen during the inspection.
2. Landlord and tenant must both agree on the observations made during the inspection.
3. Landlord and tenant (or their respective duly authorised agents) must sign the document in acceptance of the information it contains.
4. It must be impossible to change the document after signature by the parties.
5. Each party must receive an original copy of the document.

