Bëllegen Akt in Luxembourg: current rules and examples

Direct answer

The AED/PFI states that the enacted Bëllegen Akt ceiling is €40,000 per eligible buyer. The credit reduces registration and transcription duties on a qualifying purchase for the buyer's own effective main residence. At least €100 of duty remains. It does not pay the notary's remuneration, mortgage-deed costs, lender fees or insurance.

How the credit changes the duties

For an ordinary purchase, the official rate is 6% registration plus 1% transcription. The credit is applied against those duties. If the gross duties are below an eligible buyer's available credit, the unused balance can be used for a later qualifying acquisition. Ask the notary or AED to confirm the balance rather than assuming the full ceiling remains.

Worked example: a €500,000 purchase

For example, on a €500,000 qualifying purchase, 6% registration plus 1% transcription produces €35,000 of gross duties. A single buyer whose eligibility and at least €35,000 balance are confirmed would still pay the statutory minimum of €100, not zero. This example excludes the notary's remuneration, disbursements, mortgage deed, bank costs and insurance. Use the ChatHome mortgage preparation tool to keep those items separate.

Who and what may qualify?

The Guichet procedure describes natural persons buying a dwelling for their own effective main residence. It does not impose a wealth, property-value, cadastral-income or buyer-income test. Qualifying property may include a dwelling, a building under construction or a buildable residential plot, subject to the detailed conditions. Second or weekend homes, rental or trade property, gifts and inheritances are not qualifying uses.

Residence documentation differs for Luxembourg, EEA and third-country residents. The notary requests the credit in the deed. Do not infer eligibility from nationality alone; have the notary or AED confirm the evidence required for the buyer's situation.

Occupation deadlines and repayment risk

Guichet states that the buyer must generally occupy the home within two years of the deed, or within four years for land or a building under construction, and remain there for at least two uninterrupted years. Transfer, early rental — including rental of part of the property — or ceasing qualifying residence can trigger full repayment plus legal interest. A relevant change must be declared to AED within three months.

AED may consider narrowly described exemptions or extensions, but they are discretionary. Do not budget on an automatic hardship waiver.

Is the ceiling €40,000 or €45,000?

The enacted ceiling verified on 9 August 2026 was €40,000 per eligible buyer. The government announcement, updated 17 July 2026, said the ceiling would be raised to €45,000 for acquisitions from 16 July 2026 and described reimbursement after the law enters into force. Because that wording was future-facing, treat €45,000 as announced rather than enacted until AED, Guichet or the notary confirms the law applicable to the deed.

Before signing

1. Confirm that the intended use is an effective main residence.
2. Ask the notary to confirm each buyer's eligibility and unused balance.
3. Check the occupation deadline for the property type.
4. Keep notary, mortgage, bank and insurance costs outside the credit calculation.
5. Recheck the €45,000 announcement against the law in force on the deed date.

Legal and tax information checked on 9 August 2026. Browse current homes for sale only after setting a budget that works without an unconfirmed credit increase.