In Luxembourg, the purchase of property, whether a house, flat or building plot, is accompanied by the payment of registration and transcription duties. As a general rule, these duties amount to 7 %.

Where the property is to be used as the owner's main, personal and effective residence, each purchaser may qualify for a tax credit on the registration and transcription duties.

Under 'Solidaritéitspak 3.0', this tax credit (known as the 'Bëllegen Akt') will be increased from EUR 20,000 to EUR 30,000 for each purchaser, with retroactive effect from 7 March 2023.

The balance of the tax credit for any remaining notarial instruments may be consulted online via MyGuichet.lu.

For more information on this subject, see our updated information page.