Property
Luxembourg — Property: Buying Process
Buying a home in Luxembourg carries a 7% standard duty (6% registration plus 1% transcription), collected via the notary, which the Bëllegen Akt credit of up to EUR 40,000 per buyer can offset for a main residence.
VerifiedGovernment / official sourceGuichet.lu – Tax credit on notarial instruments (Bëllegen Akt); Registration feesLast reviewed: 2026-10-26
Key facts
- The standard rate is 7%: 6% registration fees and 1% transcription fees; the notary collects them for the AED (Registration Duties, Estates and VAT Authority).
- The Bëllegen Akt credit is up to EUR 40,000 per person (temporarily EUR 30,000 for deeds signed 1 January 2024 to 30 June 2025) and the AED still collects a minimum of EUR 100.
- To qualify, the buyer must be a Luxembourg resident or a non-resident committing to move into the property, buying as their own main home; secondary residences, weekend homes and rental buildings are excluded.
- The buyer must occupy the property personally within 2 years of the deed (4 years for a plot or building under construction) and live there continuously for at least 2 years, or repay the credit with interest.
- A preliminary sales agreement (compromis de vente) normally transfers ownership immediately, so a clause postponing transfer until the notarial deed is advisable.