Luxembourg: the Bëllegen Akt credit on a home purchase

The search is Bëllegen Akt

On 2 November 2026, the Guichet.lu page Crédit d’impôt sur les actes notariés ("Bëllegen Akt") was fetched. Its last modification date on the page is 7 July 2025. It says the normal rate of duty on buying a house, an apartment, or a building plot in Luxembourg is 7 percent: 6 percent registration duty and 1 percent transcription duty. The Bëllegen Akt is an allowance, called a tax credit, on the registration and transcription duties for a person who wants to acquire a building, and certain outbuildings, for personal occupation. The Registration Duties, Estates and VAT Authority always collects a minimum of 100 euro for registration and transcription.

The page says the credit can be granted to any natural person who wants to acquire real property for personal occupation and who, when the notarial deed is signed, either resides in Luxembourg and is registered at a commune population office, or does not reside in Luxembourg but undertakes to move into the acquired building. Residents of a European Economic Area country are treated as residents of Luxembourg and receive the credit automatically if they asked for it when the deed was signed. A resident of a third country receives it when that person can present a certificate of residence in Luxembourg. No condition of wealth, of the value of the building, of cadastral income, or of the acquirer’s income is taken into account.

The 40,000 euro line has a date on the same page

The page summary says the credit is limited to 40,000 euro per person and is subject to effective personal occupation. In the section on deeds signed between 1 January 2024 and 30 June 2025, the page says the law of 22 May 2024 temporarily raised the ceiling from 30,000 euro to 40,000 euro for acquisitions whose notarial deed is signed in that period. The fetched page does not print the ceiling that applies to a deed signed after 30 June 2025. The credit covers a sale, an auction, a licitation, a partition with returns or gains, an exchange with returns or gains, and the creation or transfer of emphyteusis or superficies. Donations and successions are not covered. Secondary residences, weekend houses, and buildings intended for letting or commerce are not covered. The notary makes the request when the deed is passed. The deed must contain the request and the undertaking to occupy the building personally within 2 years of the deed, or within 4 years for a building plot or a building under construction, for an uninterrupted period of at least 2 years, not to change the use during that period, to repay the allowance if the conditions are not met, and to declare in writing to the authority within 3 months any transfer or change of use.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are that Guichet.lu page. They are not the cadastral-extract guide, which was not rewritten, and they are not a page about a company buying a building. A pin or a contact reveal does not establish title. This page does not set out a notarial request.