In a co-ownership, the maintenance fund and the current charges are not the same thing. Understanding that distinction avoids a good deal of confusion in the accounts — and one rule in particular often comes as a surprise at the time of a sale.
Where the obligation comes from
The maintenance fund was introduced by the law of 30 June 2022, which added an article 11bis to the law of 16 May 1975. It has applied since 1 August 2023 — 2023 is therefore the date of entry into force, not the date of the law.
The principle fits in one sentence: co-owners constitute a maintenance fund to meet the cost of works decided by the general meeting, and that fund is fed by a mandatory annual contribution.
Mandatory, whatever the size
The fund applies to all co-ownerships governed by the 1975 law, whatever their size: a co-ownership of a few units is subject to it just as much as a large residence. The law does not reserve it for residential buildings — mixed-use buildings follow the same rules, and all units are concerned, including cellars and parking spaces.
How much, and can you contribute more
The minimum contribution is set by a scale annexed to the law, expressed per square metre of energy reference area and adjusted according to the building's insulation class. The general meeting may decide to contribute more than that minimum, by simple majority.
The rule that surprises on a sale
Contributions paid into the maintenance fund are attached to the units and definitively vested in the association. In other words, a co-owner who sells their unit does not get them refunded: they stay in the fund and benefit the unit, and therefore the buyer. This is probably the most useful thing to know before a sale, and the one most often discovered too late.
Distinct from current charges
Current charges and the maintenance fund remain separate: contributions to the fund are earmarked for works voted by the meeting, whereas provisions for charges cover the running of the building. They are two different lines, with two different purposes.
Its place in the Luxembourg framework
The maintenance fund is one of the rules applying to co-ownership, alongside the majorities of the law of 16 May 1975, the notice periods for the general meeting, and the separate accounts the property manager keeps for the association.
Where to find the rules
Article 11bis appears in the law of 16 May 1975 (consolidated version, legilux.public.lu), introduced by the law of 30 June 2022. A dedicated official FAQ is published on logement.public.lu.