Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
National Institute for Statistics and Economic Studies (STATEC) (Luxembourg)
1.2. Contact organisation unit
Thematic accounts
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Bâtiment Twist
12, boulevard du Jazz L-4370 Belvaux
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
19 December 2025
2.2. Metadata last posted
19 December 2025
2.3. Metadata last update
19 December 2025
3.1. Data description
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However, the Eurostat data collection covers ESA transfers and tax abatements.
3.2. Classification system
Classifications used are national accounts classification of transfers i.e. subsidies (D3), other current transfers (D7), capital transfers (D9) and social contributions and benefits (D6) ; the second classification used relates to the institutional sector receiving the subsidies and similar transfers. Two other quite relevant classifications for ESST refer to the industry (NACE) of the recipient and the classification for the environmental purpose (CEP). Subsidies related to environmental protection services are distinguished.
3.3. Coverage - sector
Data should be reported by ESA transfers type, by institutional sectors, by activity (NACE) for corporations and by environmental purpose (CEP).
3.4. Statistical concepts and definitions
The SEEA Central Framework defines an environmental subsidy or similar transfer as a: ‘current or capital transfer that is intended to support activities which protect the environment or reduce the use and extraction of natural resources’ (SEEA 2012, §4.138)
This definition covers environmental subsidies and similar transfers that are current or capital transfers according to the SNA 2025 (and its European version, the ESA).
Variables provided are D3, D6, D7 and D9. The concepts, definitions and accounting rules of the core national accounts are respected.
3.5. Statistical unit
Institutional units and groupings of units as defined in ESA 2010 and COFOG.
The institutional units included to general government sector (S.13) according to ESA 2010 (paragraph 2.112) are the following:
general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;
a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;
non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;
autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.
3.6. Statistical population
Environmental subsidies and similar transfers encompass the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
3.7. Reference area
The reference area of the statistics is LUXEMBOURG. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
2013-2023
3.9. Base period
Not applicable.
million units of national currency (euro)
The reference period for ESST data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental subsidies and similar transfers are based on the amended Regulation (EC) No. 691/2011 of 6July 2011 on European environmental economic accounts, as well as legal acts in the area of national accounts. Data transmission became obligatory in 2025. Before, Eurostat collected the data on a voluntary basis.
The legal basis for compilation and transmission of the dataset the "General government expenditure function (COFOG)" is Table 11 of the ESA 2010 transmission programme - Annex B of Council Regulation (EC) N° 549/2013 of 26 June 2013.
6.2. Institutional Mandate - data sharing
Data is shared according to the schedule adopted by STATEC
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recitals 23-27, 31-32 and Articles 20-26) applies.
7.2. Confidentiality - data treatment
Confidential data are not shown. The most common approach is to present only aggregation of the confidential data point with the non-confidential data that is the nearest suitable data point.
Quality of ESST accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
Quality aspects are reported to Eurostat via the Euro-SDMX metadata structure (ESMS) templates. ESST accounts are implemented and reported on a mandatory basis.
11.2. Quality management - assessment
Quality is assured primarily through the use of already verified government accounts data. Moreover, a number of verifications are also integrated in the production process, such as for example the time series plausibility.
12.1. Relevance - User Needs
User needs could potentially use ESST data for analysis of environmental domains or beneficiaries targeted by support measures, for planning and monitoring various environment related policies and policy instruments, goals and targets.
12.2. Relevance - User Satisfaction
user satisfaction not assessed
12.3. Completeness
All mandatory years and all mandatory transfers, paying and receiving sectors are reported.
In addition, ESST accounts are as well provided for a series of voluntary data: at the level of detailed environmental domains (CEP).
13.1. Accuracy - overall
There are no specific quality issues related to accuracy to be highlighted. Data are considered accurate.
The main difficulty lies in the identification of support measures that are out of usual COFOG divisions relevant for the environment (05, 04 and 06).
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
Data are produced 24 months after the end of the reference period.
14.2. Punctuality
Luxembourg transmits annual ESST accounts before or in line with the legal deadline (31 December).
15.1. Comparability - geographical
The comparability is insured by the application of common definitions (System of Environmental-Economic Accounting Central Framework SEEA CF, European System of Accounts ESA 2010, COFOG manual, ESST handbook).
15.2. Comparability - over time
Statistics are comparable for the entire reporting period 2013-2023.
15.3. Coherence - cross domain
Data are fully coherent with government finance statistics and with the subsidies part of EPEA.
15.3.1. Coherence - National Accounts
ESST accounts are fully consistent with national accounts (government finance statistics).
15.3.2. Coherence - EPEA
ESST accounts are fully consistent with EPEA.
15.3.3. Coherence - other environment accounts
Data are fully coherent with the support measures reported for EFA accounts.
15.4. Coherence - internal
ESST accounts are fully coherent with national accounts (government finance statistics) and with the EPEA and EFA.
0.1 FTE is necessary to compile ESST once the process is established.
17.1. Data revision - policy
Routine revisions are revisions carried out during the annual compilation process. Statistics could be slightly different from the previous campaign due to update in data sources (mainly t-1 and t-2, but also possible for t-3 and t-4). These types of revisions are published at the end of compilation campaign and in the same time as the dissemination of the new results (year t-2). They are highlighted in the reporting to Eurostat via footnotes or directly in the Quality Report.
Exceptional revisions are revisions carried out as a result of major changes in data sources (e.g. benchmark revisions in national accounts), classifications, methodology or identification of errors. In the case of errors corrections, exceptional revisions are published anytime and directly after the correction of the error. In the case of benchmark revisions, data revisions are published at the end of compilation campaign and at the same time as the dissemination of the new results (year t-2).
17.2. Data revision - practice
Revisions are in general linked with the revisions of source data.
In 2024 we have further improved our methodology and data for years 2013-2022 were revised. In 2024 we reported for the first time data in a breakdown by NACE.
In 2025, revisions were performed for the reference years 2013-2022 for: the implementation of CEP, inclusion of other COFOG codes found relevant for the environment (COFOG 01, 0411, 0421, 0451, 0610, 0620).
17.2.1. Status of data
not applicable
17.2.2. Data quality - negative values
not applicable
18.1. Source data
Government accounts represent the main source of information for the compilation of ESST.
A detailed description of the methods, procedures and sources used for the compilation of governments accounts is available in the EDP inventories on Eurostat website.
Additionally, data from other Ministries and Administrations are also used for the breakdown by economic activities. The additional data sources include:
Inventory of environmental support measures compiled by STATEC for ESST accounts
Administrative data from ministries and other administrations
Other in-house statistics such as the registration of vehicles and car fleet
Other information from public budgets or websites of municipalities
18.1.1. Source data - detailed - environmental accounts
No environmental accounts data are used for the compilation of ESST.
18.1.2. Source data - detailed - COFOG
COFOG is used; function 05 is complemented with other COFOG relevant functions (01, 04, 06).
18.1.3. Source data - detailed - transfers
The information regarding the type of transfer is determined by analysing government (central and local) budget articles. It is already available in government accounts.
18.1.4. Source data - detailed - institutional sector
The information regarding the type of transfer is determined by analysing government (central and local) budget articles. It is already available in government accounts.
18.1.5. Source data - detailed - tax abatements
Not applicable (these voluntary data are not reported).
18.1.6. Source data - detailed - Environmental domain
The environmental domain information is determined by analyzing government (central and local) budget articles.
ESST compilation is done at the most detailed CEP level.
18.2. Frequency of data collection
Annually.
18.3. Data collection
There is no specific data collection performed for ESST.
Administrative data are used for the compilation of ESST. Data are available internally from the government accounts unit. In addition, administrative data from other Ministries and Administrations are used.
18.4. Data validation
Data sources used for compiling ESST are checked and validated inside the production units.
In addition, we perform and document plausibility checks for the time series evolution. Consistency of totals is also verified. Final checks are also performed vis Eurostat's checks embedded in the questionnaire.
18.5. Data compilation
ESST accounts are compiled by STATEC in an automatized SAS process. The process has been set up in 2024 and is fully compatible with the provisions of the Regulation 3024/2024 amending Regulation 691/2011 as regards introducing new environmental economic account modules.
Environmental subsidies and similar transfers are withdrawn from the government accounts and then processed in a stepwise approach by environmental domain, year, institutional sector and NACE. Data are aggregated at the end of the process for the purposes of filling in the ESST questionnaire. In addition, the automatized process also generates the necessary data to fill in the transfers/support measures required in the EPEA account, as well as in the EFA account.
A complete budget analysis was conducted in 2023-2024. While the process has been completely automatised, maintenance is required whenever new budget lines occur.
The stepwise approach used for the compilation of ESST accounts includes the following steps (steps 4-9 are performed in SAS):
Update of the inventory of environmental support measures. This inventory constitutes an overview of the types of environmental aid available in Luxembourg and the entities responsible for paying it.
Contact Ministries and other administrations for obtaining administrative data (amounts, beneficiary, type of project supported, etc.) as regards ESST.
Update of additional data sources files and distribution keys used mainly for ESST reporting by NACE or environmental domain.
Retrieval of government accounts main aggregated file which is used for the latest EDP notification to Eurostat (e.g. the October EDP notification).
Retrieval of intermediary files used in the compilation of government accounts.
Initial selection of ESST from the government accounts (file from step 4), with the following criteria.
Removal of transfers that are not in scope of ESST.
Attribution of type of transfer, environmental domain, beneficiary for each ESST.
Final aggregation of ESST and output in the ESST questionnaire format.
Analysis of results and update of the process documentation.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However, the Eurostat data collection covers ESA transfers and tax abatements.
19 December 2025
The SEEA Central Framework defines an environmental subsidy or similar transfer as a: ‘current or capital transfer that is intended to support activities which protect the environment or reduce the use and extraction of natural resources’ (SEEA 2012, §4.138)
This definition covers environmental subsidies and similar transfers that are current or capital transfers according to the SNA 2025 (and its European version, the ESA).
Variables provided are D3, D6, D7 and D9. The concepts, definitions and accounting rules of the core national accounts are respected.
Institutional units and groupings of units as defined in ESA 2010 and COFOG.
The institutional units included to general government sector (S.13) according to ESA 2010 (paragraph 2.112) are the following:
general government units which exist through a legal process to have judicial authority over other units in the economic territory, and administer and finance a group of activities, principally providing non-market goods and services, intended for the benefit of the community;
a corporation or quasi-corporation which is a government unit, if its output is mainly non-market and a government unit controls it;
non-profit institutions recognised as independent legal entities which are non-market producers and which are controlled by general government;
autonomous pension funds, where there is a legal obligation to contribute, and where general government manages the funds with respect to the settlement and approval of contributions and benefits.
Environmental subsidies and similar transfers encompass the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
The reference area of the statistics is LUXEMBOURG. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for ESST data is the calendar year.
There are no specific quality issues related to accuracy to be highlighted. Data are considered accurate.
The main difficulty lies in the identification of support measures that are out of usual COFOG divisions relevant for the environment (05, 04 and 06).
million units of national currency (euro)
ESST accounts are compiled by STATEC in an automatized SAS process. The process has been set up in 2024 and is fully compatible with the provisions of the Regulation 3024/2024 amending Regulation 691/2011 as regards introducing new environmental economic account modules.
Environmental subsidies and similar transfers are withdrawn from the government accounts and then processed in a stepwise approach by environmental domain, year, institutional sector and NACE. Data are aggregated at the end of the process for the purposes of filling in the ESST questionnaire. In addition, the automatized process also generates the necessary data to fill in the transfers/support measures required in the EPEA account, as well as in the EFA account.
A complete budget analysis was conducted in 2023-2024. While the process has been completely automatised, maintenance is required whenever new budget lines occur.
The stepwise approach used for the compilation of ESST accounts includes the following steps (steps 4-9 are performed in SAS):
Update of the inventory of environmental support measures. This inventory constitutes an overview of the types of environmental aid available in Luxembourg and the entities responsible for paying it.
Contact Ministries and other administrations for obtaining administrative data (amounts, beneficiary, type of project supported, etc.) as regards ESST.
Update of additional data sources files and distribution keys used mainly for ESST reporting by NACE or environmental domain.
Retrieval of government accounts main aggregated file which is used for the latest EDP notification to Eurostat (e.g. the October EDP notification).
Retrieval of intermediary files used in the compilation of government accounts.
Initial selection of ESST from the government accounts (file from step 4), with the following criteria.
Removal of transfers that are not in scope of ESST.
Attribution of type of transfer, environmental domain, beneficiary for each ESST.
Final aggregation of ESST and output in the ESST questionnaire format.
Analysis of results and update of the process documentation.
Government accounts represent the main source of information for the compilation of ESST.
A detailed description of the methods, procedures and sources used for the compilation of governments accounts is available in the EDP inventories on Eurostat website.
Additionally, data from other Ministries and Administrations are also used for the breakdown by economic activities. The additional data sources include:
Inventory of environmental support measures compiled by STATEC for ESST accounts
Administrative data from ministries and other administrations
Other in-house statistics such as the registration of vehicles and car fleet
Other information from public budgets or websites of municipalities
yearly
Data are produced 24 months after the end of the reference period.
The comparability is insured by the application of common definitions (System of Environmental-Economic Accounting Central Framework SEEA CF, European System of Accounts ESA 2010, COFOG manual, ESST handbook).
Statistics are comparable for the entire reporting period 2013-2023.
