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The Luxembourg government has decided to extend the tax measures aimed at supporting the real estate sector. This extension comes as the market begins to show signs of recovery, notably due to declining interest rates and property prices.
Initially limited to acquisitions notarized before June 30, 2025, the tax benefits can now still be granted if a signed sales agreement or a reservation contract for a property under construction (VEFA) is submitted to the Registration, Domains and VAT Administration before that date. Buyers will then have until September 30, 2025, to finalize the notarized deed.
Overview of measures for residents:
“Bëllegen Akt” tax credit increased to €40,000 per individual
Reduction in registration fees from 7% to 3.5%
Capital gains tax reduced from 20% to 10% (full exemption for property transfers with an A+ energy efficiency rating)
Overview of measures for investors:
“Bëllegen Akt” tax credit of €20,000 per individual for the purchase of a property under construction (VEFA)
Accelerated depreciation of 6% per year over six years for the purchase of a property under construction (VEFA)
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