One word, two meanings
The same word refers to two different things depending on the type of contract. The Law of 8 April 2018 on public procurement refers to an amount estimated "according to a devis" for opening the restricted procedure with publication of a notice (art. 19 (1), unofficial translation), and requires in the final account a "comparison of the devis drawn up for the contract award procedure" (art. 47 (1)). The implementing Grand-Ducal Regulation of the same date prohibits disclosing to tenderers "the devis that the contracting authorities have drawn up" (art. 45 (5)).
| Public contract | Private contract, everyday usage | |
|---|---|---|
| Who draws it up | the contracting authority (or its adviser, on its behalf) | the contractor |
| What it is | an estimate of the cost of the contract | a price proposal |
| Who it is for | for the contracting authority's internal use | for the client |
| Disclosure | prohibited to tenderers | handed to the client |
In this article, "devis" always has its public procurement meaning. The contractor's offer is referred to here as the soumission (tender) or offer.
What the estimated value includes
The Law sets out how to calculate the estimated value of a contract (art. 12, § 5). Four rules matter for a works contract.
| Rule | Content | Consequence for the devis |
|---|---|---|
| Total amount payable (a) | "the total amount payable, excluding VAT, as estimated by the contracting authority, including any form of option and any renewals of the contracts" | options and optional phases count towards the value, even if they may never be ordered |
| Reference date (c) | the value applies at the time the notice is sent or, where there is no notice, at the time the procedure is commenced | the devis is dated and updated to that date, not to the date of the sketch design |
| Supplies made available (f) | for works, the cost of the works and the value of the supplies and services made available to the contractor | equipment supplied by the contracting authority is added to the value |
| Lots (g) | where there are lots, the total value of all the lots | dividing into lots does not reduce the value that determines the procedure |
For small contracts, the Law adds an aggregation rule: spending in the same year on the same subject is added together when assessing the amount that permits the negotiated or restricted procedure without publication (art. 20 (1) a)). Splitting the same requirement within the same year therefore does not change the applicable procedure.
What the devis governs first: the procedure
The estimated value places the contract in relation to the thresholds, and the thresholds determine the procedure. The open procedure is the general rule (Law, art. 18 (1)); the restricted procedure and the negotiated procedure are possible only in the cases provided for (art. 17 and 20). For works contracts, the benchmarks applicable on 21 October 2026 are as follows.
| Estimated value of the works contract (excluding VAT) | What the texts allow | Basis |
|---|---|---|
| up to €79,000 | negotiated or restricted procedure without publication of a notice, with no further justification | RGD, art. 151 (amount raised from €60,000 to €79,000 by the RGD of 29 May 2024); Law, art. 20 (1) a) |
| from €79,000 to €144,986.80 | the same procedures, provided at least 3 candidates are invited or admitted | Law, art. 20 (3) (€14,000 at index 100, 2026 value) |
| above €144,986.80 | open procedure as a general rule; restricted or negotiated only in the cases in art. 20 | Law, art. 18 and 20 |
| above €1,294,525 | restricted procedure with publication of a notice possible if the estimated amount of the building project does not exceed the European threshold | Law, art. 19 (1) (€125,000 at index 100, 2026 value) |
| from €5,404,000 | contract "of a certain scale" falling under Book II | Law, art. 52; ministerial notice of 24 November 2025 |
Three clarifications. For a general contractor, the threshold for the restricted procedure with publication is €625,000 at index 100 of the consumer price index as at 1 January 1948 (art. 19 (1)); its updated value for 2026 does not appear on the public procurement portal pages dealing with thresholds. Both article 19 thresholds apply only to works relating to a building project (ouvrage) whose estimated amount does not exceed the European threshold (art. 19 (1), subparagraph 4): in 2026, the €1,294,525 threshold therefore applies only to a project estimated at no more than €5,404,000, and the general contractor threshold, five times higher, that is €6,472,625, exceeds that threshold and cannot apply. Outside the case in article 20 (1) a), use of the restricted procedure without publication or of the negotiated procedure must be justified (art. 21).
The mechanism for updating index-linked thresholds is not repeated here: it is explained in the article on public and private contracts. The situations in which negotiation is possible are detailed in the article on when the procedure allows negotiation.
What the devis governs next: reading the tenders
At opening, the devis is the contracting authority's first benchmark. The implementing regulation requires tenders to be examined "as to the soundness of the prices and the accuracy of the calculations" (art. 80 (1)), and then, for the lowest tenders, a check that the prices are in line with the works (art. 87). A devis detailed by items makes it possible to carry out this examination item by item.
The devis is not, however, in the texts read for Book I contracts, a ceiling above which a tender would automatically be rejected. The Law requires the contract to be awarded if at least one tender meeting the conditions of the specifications has been received (art. 39 (1)). When all the tenders exceed the devis, the possible outcomes (award, abandonment by reasoned decision after the opinion of the Commission des soumissions (the tenders board), cancellation in the cases provided for) are covered in the article on tenders above the estimate.
What the devis governs last: the final account
The devis reappears at the end of the contract. For contracts exceeding €20,000 excluding VAT at index 100 (an amount to be updated), the final account drawn up after acceptance of all the works must include the comparison of the devis and, by trade, that of the awarded price and the final cost, additional contracts included (Law, art. 47 (1)). Where there is an overrun, "the hausses légales (statutory increases) are to be shown separately" (art. 47 (2)), and "a justification is to be provided for all overruns exceeding the statutory increases" (art. 47 (3)).
An underestimated devis therefore produces an overrun that has to be justified, even if the contract ran without incident. That is one more reason to draw it up carefully and to keep it with its assumptions.
The confidentiality of the devis
The rule is strict: "It is prohibited to make known to tenderers the devis that the contracting authorities have drawn up for the execution of the entire undertaking or of certain parts of the undertaking only" (RGD, art. 45 (5)). The prohibition applies to the devis for the whole as well as for certain parts only. For Book II contracts, the total estimated value may be stated in the notice.
In practice, confidentiality is protected in the documents. A priced schedule handed to contractors must not contain estimated prices; working versions of the devis circulate between the contracting authority and its advisers, and no further. The content of the documents given to tenderers is covered in the article on the tender documents.
Drawing up a devis that holds
The devis grows out of the designer's last estimate, but it is not limited to it. It must be checked against the rules in article 12: excluding VAT, at the date of the notice, including options and renewals, including supplies made available, with all lots added together. It must also follow the structure of the priced schedule, so that it can be used to examine the tenders and then for the final account by trade.
For a municipality, the devis extends the approved design. The municipal council approves the detailed final design, and for a general contractor a specification "accompanied by an overall cost estimate" takes its place (RGD, art. 146). The gap between that estimate and the devis must be explainable.
The devis file is kept. Price assumptions, price date, measurements and successive versions: these are the documents that will make it possible, at the final account, to justify the overruns exceeding the statutory increases.
This article sets out the rules as they stood on the date of verification and is intended as professional guidance. It does not replace legal advice or an examination of the specific case.