Luxembourg — Property: Foreign Ownership

Why this matters

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Key facts

• The standard purchase tax is 7% (6% registration plus 1% transcription) on houses, apartments and buildable land, with a minimum collection of EUR 100.
• Residents of the EEA are treated like Luxembourg residents for the Bëllegen Akt credit: no upfront fees, and the credit is applied automatically if requested when signing the deed.
• Residents of non-EEA countries get the credit only after providing a certificate of Luxembourg residence.
• Non-residents must commit to moving into the property in Luxembourg to get the credit.
• The credit requires you to live in the property as your main residence within 2 years of the deed (4 years for a plot or building under construction) for at least 2 continuous years; renting out or selling earlier means repaying it with interest.
• The page gives the EUR 40,000 per person ceiling only for deeds signed 1 January 2024 to 30 June 2025 (EUR 30,000 before); check the current ceiling with the AED or a notary.

Steps

1. Registering Property — 1. Obtain a deed of purchase. 2. Register with the public deed registry (Bureau des actes notariés). 3. Fulfill any required notary services and legal checks.