In accordance with Article 6a of the Law of 21 December 2001 on the reform of certain provisions on direct and indirect taxation, a High Council for Municipal Finances is established. The High Council provides its views on all matters regarding municipal finances to the ministers responsible for finance, the budget and Home Affairs, at the request of a Minister or on their own initiative.
The High Council for Municipal Finances is composed of twelve members appointed by the government, including six representatives of the state and six representatives of the municipalities, and is chaired by the Minister for Home Affairs.
The members of the High Council for Municipal Finances are:
| 1° | Mr Steff Schaeler, representative of the Ministry of Home Affairs; |
| 2° | Ms Clara Muller, representative of the Ministry of Home Affairs; |
| 3° | Mr Marc Thiltgen, representative of the Ministry of Home Affairs; |
| 4° | Mr Pierre Frisch, representative of the Ministry of Finance; |
| 5° | Mr Luc Schmit, representative of the Ministry of Finance; |
| 6° | Mr Georges Peiffer, representative of the Ministry of Finance; |
| 7° | Mr Jeff Gangler, representative of the municipalities with 7-9 councilors; |
| 8° | Mr Tim Karius, representative of the municipalities with 7-9 councilors; |
| 9° | Mr Emile Eicher, representative of the municipalities with 11-15 councilors; |
| 10° | Mr Serge Hoffmann, representative of the municipalities with 11-15 councilors; |
| 11° | Mr Dan Biancalana, representative of the municipalities with 17-27 councilors; |
| 12° | Mr Laurent Mosar, representative of the municipalities with 17-27 councilors. |
The experts of the High Council for Municipal Finances are:
| 1° | Mr Philippe Schram, representative of the Ministry of Home Affairs; |
| 2° | Mr Laurent Kieffer, representative of the Ministry of Home Affairs; |
| 3° | Mr Gérard Koob, representative of the Syndicat des Villes et Communes Luxembourgeoises. |
Mr Léon Gloden, Minister for Home Affairs, assures the chair of the High Council for Municipal Finances and Mr Daniel Kemp from the Ministry of Home Affairs takes on the role of Secretary.