# "Booster fir de Wunnengsbau": the 7 measures of July 2026 and how far the thresholds reach the market

Bëllegen Akt €45,000, exemption from transfer duties in off-plan sales, 8% VAT, 3×6 depreciation, interest subsidy €300,000: status as of 24 August 2026 — what is announced, what awaits the vote on the law, and what share of the actual new-build stock falls below the caps.

Canonical: [https://chathome.lu/en/insights/booster-fir-de-wunnengsbau-luxembourg-2026-measures](https://chathome.lu/en/insights/booster-fir-de-wunnengsbau-luxembourg-2026-measures)
Published: 2026-08-30T20:39:45.017Z
Updated: 2026-08-30T20:39:45.017Z

the government announced on 16 July 2026 a Bëllegen Akt raised to €45,000 per person (property of around €640,000 excluding duties) and an exemption from duties on the construction part of off-plan sales completed at 80% maximum. But the law has not yet been voted as of 24 August 2026: the increase is then claimed from the AED. On our corpus (20 August 2026), 26.2% of new apartments fall below €640,000.

## Key takeaways

- Bëllegen Akt €45,000 per person and exemption from off-plan duties (≤ 80% completed): announced as applicable from 16 July 2026, but not yet in force — draft laws adopted by the Council of Government on 24 July 2026, not voted as of 24 August 2026, retroactive claims via the AED.
- 26.2% of tracked new apartments (515/1,962) fall below the €640,000 cap, compared with 39.0% of the whole market; median for new builds ≈ €789,000.
- The share below €640,000 varies from 3% (Hesperange) to 75% (Dudelange) depending on the municipality.
- Interest subsidy: loan cap at €300,000 for under-35s, €250,000 in general, +€30,000/child, max. €370,000.
- 3×6 depreciation for investors: 6%/year for 6 years on base ≤ €600,000, 2% above; sole regime for new acquisitions from 1 January 2027 — subject to the vote on the law. General information, not tax or investment advice.

## Direct answer: what is announced, what awaits the vote on the law (as of 24 August 2026)

The government presented on 16 July 2026 the "Booster fir de Wunnengsbau" package (press release from the Ministries of Finance and Housing, read in full; mirror on logement.public.lu verified on 20 August 2026). Seven measures, with two different announced application dates — and none is in force: the law has still not been voted as of 24 August 2026:

| Measure | Content | Applicable |
|---|---|---|
| 1. Off-plan exemption | registration and transcription duties due only on the land value if construction is completed at 80% maximum at signing, for a dwelling used as main residence | announced for deeds concluded from 16 Jul. 2026, for three years — subject to the vote on the law (not voted as of 24 August 2026); retroactive claim from the AED |
| 2. Bëllegen Akt €45,000 | tax credit raised from €40,000 to €45,000 per person (personal dwelling) — property of around €640,000 excluding registration duties | announced from 16 Jul. 2026 — subject to the vote on the law (not voted as of 24 August 2026); retroactive claim from the AED |
| 3. 8% VAT social housing | reduced rate for the creation of rental housing with a social purpose (≤ 120 m², price/m² ≤ regional median of the Observatory, yield ≤ 4%, rental ≥ 10 years, certified tenant) | entry into force of the law, no retroactive effect; law not voted as of 20 August 2026 |
| 4. "3×6" depreciation | 6% per year for 6 years if the depreciable base ≤ €600,000 per building; above that, 2% on the entire base | subject to the vote on the law (not voted as of 24 August 2026): option for 2026 acquisitions; sole regime for new acquisitions from 1 Jan. 2027 |
| 5. Citizen bond | citizen bond of €250 million for affordable housing; interest exempt from the 20% final withholding tax | launch planned for early 2027 |
| 6. Adjustment of individual housing aids | 6.1 strengthened interest subsidy: loan taken into account up to €300,000 if ≥ 1 borrower ≤ 35 years, general cap raised to €250,000, +€30,000/child; 6.2 access grant and savings grant opened to eligible young buyers | terms and entry into force to be confirmed in the applicable texts; status as of 24 August 2026 |
| 7. State off-plan acquisition programme | additional envelope of €300 million, partial acquisitions possible and regionalised caps; the first envelope of €480 million had made it possible to acquire or reserve 830 affordable homes | continuation of the programme announced |

Where does the law stand, as of 24 August 2026: the Council of Government adopted on 24 July 2026 the two draft laws that carry the package — the "draft law amending the amended law of 30 July 2002 determining various tax measures intended to encourage the placing on the market and the acquisition of building land and residential buildings" and the "draft law implementing a temporary exemption from registration and transcription duties for existing constructions in the context of sales in the future state of completion". None of these measures is therefore in force today: they must still follow their course in the Chamber of Deputies. Concretely, if you sign now, the notary applies the law in force (Bëllegen Akt at €40,000), and the increase is then claimed from the AED once the law is voted.

The calculation of the cap: ordinary duties are 6% registration + 1% transcription, i.e. 7% of the price. €45,000 / 7% ≈ €642,857, rounded to "around €640,000" by the press release and to "around €643,000" by the press. For a couple: €90,000 / 7% ≈ €1,285,714, i.e. nearly €1.3 million. In all cases, at least €100 of duties remain payable.

## Bëllegen Akt €45,000: what the new cap really changes

The tax credit on notarial deeds ("Bëllegen Akt") is raised from €40,000 to €45,000 per natural person for acquisitions for personal dwelling purposes, applicable from 16 July 2026 (press release; status as of 20 August 2026). Buyers whose deed is concluded between the announcement and the entry into force of the law will be able to claim the increase from the Administration de l'enregistrement, des domaines et de la TVA (AED).

Important detail: as of 20 August 2026, the dedicated Guichet page still shows a cap of €40,000 (page modified on 7 July 2025), and the law has not yet been published. The press release announces applicability from 16 July, the press speaks of retroactive application "once the law is approved". At the date of your deed, have the cap confirmed by the notary or the AED. Our dedicated page on the [Bëllegen Akt](/en/insights/bellegen-akt-luxembourg) explains how the credit works and the occupancy conditions; check with the notary or the AED the cap applicable on the day of the deed.

To check before counting on the full amount: the credit is capped per person and is consumed over successive acquisitions. If your duties on a purchase do not reach the total amount of the credit, the balance remains usable for other acquisitions until exhausted — but a credit already used on a previous purchase reduces what remains. The remaining balance can be consulted on MyGuichet.lu, and it is the notary who claims the credit during the deed (Guichet.lu, consulted on 24 August 2026).

What this means for the market, as of 20 August 2026: the cap excluding duties now covers a property of around €640,000 for a single buyer — see the data section for the share of the actual stock concerned.

## The exemption from duties in off-plan sales: a three-year window

A temporary exemption from registration and transcription duties is introduced for natural persons who acquire off-plan a dwelling for main residence purposes whose construction is completed at 80% maximum at the time of acquisition: duties will only be due on the land value. The measure applies to deeds concluded from 16 July 2026 and for three years — a window that therefore runs until mid-2029.

As an indicative example, on a new apartment of €800,000 including €200,000 of land (allocation from the official example of the 3×6 depreciation), duties would fall from around €56,000 (7% of €800,000) to around €14,000 (7% of €200,000) before any credit — the share of land in the total value depends on the project. The guide to [buying off-plan](/en/insights/guide-vefa-buying-luxembourg) details the process of buying on plan.

## Investors: the 3×6 depreciation and 8% VAT

The new accelerated depreciation regime "three times 6" allows 6% depreciation per year for 6 years when the depreciable base does not exceed €600,000 per building; above this threshold, a rate of 2% applies to the entire base, without time limit. Acquisitions made in 2026 can choose the old or the new regime; from 1 January 2027, the new regime is the only one applicable to new acquisitions, with previous regimes remaining applicable until their term.

Official example (Luxembourg Times, 16 July 2026): an apartment of €800,000, i.e. €200,000 of land and €600,000 of construction, allows a deduction of €36,000 per year for 6 years (6% of €600,000). The Minister of Finance specified that the measure targets affordable rental investment: above the threshold, the investor only benefits from normal depreciation of 2%. To estimate a net yield, integrate this regime with the other costs presented in [our rental yield guide](/en/insights/rental-yield-luxembourg-investment-guide). These worked examples are general information, not tax, legal or investment advice: the real effect on your situation depends on your taxation and the project, and should be verified with your tax advisor, notary or the Administration des contributions directes.

The reduced VAT of 8% for the creation of rental housing with a social purpose will apply from the entry into force of the law (not yet voted as of 20 August 2026), without retroactive effect. Conditions (press release): maximum floor area of 120 m²; sale price per m² less than or equal to the median price published by the Observatoire de l'habitat according to region and size; rental yield limited to 4% of net invested capital; rental for at least ten years; rental to a certified tenant eligible by the Ministry of Housing.

## Buyers: the interest subsidy at €300,000 and the access grant

The interest subsidy is strengthened: the maximum amount of the loan taken into account rises from €200,000 to €300,000 when at least one of the loan holders is aged 35 or younger (+€100,000). For all households, the general cap rises from €200,000 to €250,000, the increase per dependent child from €20,000 to €30,000, for a maximum cap of €370,000. The improvements benefit both new applicants and beneficiaries whose file is already being paid.

Example from the press release (as of 20 August 2026): a household with one dependent child and a net income of €79,000, benefiting from a subsidy of 1.5%, can now obtain up to €400.31 per month (+€133.43) thanks to the new "young buyer" cap of €330,000. Note: the maximum cap of €370,000 applies to the general regime; the examples in the press release for young buyers with children go up to €420,000 of cap (4 children).

In parallel, the press release announces the opening of the access grant — and the savings grant — to young buyers of affordable or moderately priced housing when at least one of the future owners is aged 35 or younger at the deed. This opening presupposes the entry into force of the law, which is not voted as of 24 August 2026; until now, these aids were reserved for buyers on the private market. The CSSF has also confirmed that the State guarantee linked to housing aids can be considered as equity by banks when granting the mortgage loan (Luxembourg Times, 16 July 2026).

To examine your situation, consult the [housing aids simulator](/en/insights/aides-logement-luxembourg-simulateur) and the [rental aid tool](/en/financial-tools/aide-loyer), then confirm the applicable caps with the ministry.

## Citizen bond of €250 million and State off-plan programme

After the success of the Defence Bond, a citizen bond of €250 million will be launched to finance affordable housing, with interest exempt from the 20% final withholding tax — the launch is planned for early 2027. The final conditions (maturity, coupon) have not yet been announced.

On the public construction side, the State's off-plan acquisition programme is extended: after a first envelope of €480 million which made it possible to acquire or reserve 830 affordable homes, an additional envelope of €300 million is mobilised. The scheme is evolving towards partial acquisition of projects (for example three apartments out of ten), in order to unlock developer financing, and acquisition caps are now regionalised into six categories of municipalities (status as of 20 August 2026). For context, the increase in the tax credit by 3% (from €50,000 to €100,000) discussed at the tripartite will not take place: the European authorities responded negatively (Luxembourg Times).

## Why only 26.2% of new builds below the cap? (chathome.lu data)

A practical question then remains: how many properties actually for sale fall below the new caps? We measured it on 20 August 2026 on our corpus (Firestore production, `listing_search_versions/gr-policy-2026.3`, active apartments for sale in Luxembourg, known prices):

**Only 26.2% of new apartments fall below the cap of around €640,000** — i.e. 515 out of 1,962 new homes. That is less than for the whole market (39.0%, i.e. 2,404 out of 6,161 apartments): new homes are more expensive, not less. The median asking price is around €789,000 for a new build, compared with €669,000 for the rest of the stock; in €/m², the new median is €9,000/m² compared with €8,000/m², a premium of +12.5% (same method on both sides, n=1,747 new / n=3,672 others).

This result is explained first because the median for new builds (€789,000) exceeds the cap of €640,000: thus, more than half of new projects are positioned above the tax credit threshold. Geography also plays a role: the expensive central municipalities (Luxembourg, Strassen, Bertrange, Hesperange) concentrate new projects above the cap, which explains the very low shares of Bertrange (9%), Hesperange (3%) and Strassen (7%). Conversely, the southern and western municipalities, thanks to more moderate prices, achieve significantly higher shares — 75% in Dudelange, 40% in Diekirch, 34% in Esch-sur-Alzette. Consequently, the cap excluding duties mainly covers the lowest budgets in the new segment, and the south of the country concentrates most of the new stock below €640,000.

| Municipality (new apartments, 20 August 2026) | N | Share below €640,000 |
|---|---|---|
| Luxembourg | 593 | 20% |
| Esch-sur-Alzette | 106 | 34% |
| Käerjeng | 106 | 27% |
| Diekirch | 106 | 40% |
| Sanem | 86 | 15% |
| Dudelange | 63 | 75% |
| Steinfort | 61 | 18% |
| Kehlen | 48 | 23% |
| Bertrange | 43 | 9% |
| Hesperange | 32 | 3% |
| Strassen | 29 | 7% |
| Walferdange | 29 | 24% |

Under the "couple" cap of around €1.286 million, almost all new builds fall: 90.1% of the 1,962 new apartments. In other words, the €640,000 cap mainly benefits single buyers (or couples aiming for a small budget); for couples, the constraint shifts to the market for properties above €640,000 but below €1.3 million.

For young budgets, the reality is harsher: only 1.1% of all tracked apartments ask €300,000 or less (68 properties), and 0.5% of new builds (9 properties); below €400,000, 5.2% of all apartments and 2.0% of new builds. The new subsidised loan cap of €300,000 for under-35s therefore corresponds to a very narrow segment of the current stock.

## What this changes for your decision this month

Three concrete situations, with the data above:

1. **Young couple under 35 looking for a first home.** The loan cap taken into account rises to €300,000 (+€30,000 per child) and the Bëllegen Akt at €45,000 per person covers a property up to around €640,000 excluding duties. But on the current stock, only 1.1% of apartments ask €300,000 or less — the subsidised new budget at €300,000 covers 9 new properties. The couple will either have to aim for older properties (the rest of the stock is about 1.7 times more often below €640,000: 45.0% vs 26.2%), or broaden the budget and use the tax credit on the part of the price beyond.

2. **Buyer of a new apartment at the median (~€789,000).** At this price, the single buyer pays 7% duties before credit, i.e. around €55,230, minus the credit of €45,000 ≈ €10,230 remaining; a couple that still has its full credit, i.e. €90,000 between them, covers almost all duties (minimum €100) — provided neither has already used their credit on a previous purchase, the remaining balance being consultable on MyGuichet.lu. In an off-plan sale completed at less than 80% at signing, duties only apply to the land (around €14,000 on the €800,000 example) — the three-year window (16 July 2026 → mid-2029) makes buying on plan significantly cheaper in acquisition costs.

3. **Rental investor.** The 3×6 regime (6% per year for 6 years on a base ≤ €600,000) improves the net yield of properties below the threshold; above, only normal depreciation of 2% applies to the entire base. For social projects, the 8% VAT reduces construction costs — but only upon entry into force of the law (not yet voted as of 20 August 2026) and under strict conditions (120 m² max., median price, yield ≤ 4%, rental ≥ 10 years, certified tenant).

To compare budgets, use the [prices in Luxembourg](/prices/luxembourg) and [prices in Esch-sur-Alzette](/prices/esch-sur-alzette) pages, the [buy vs rent tool](/en/financial-tools/buy-vs-rent), the [mortgage budget](/en/financial-tools/mortgage) and the [Klimabonus](/en/financial-tools/klimabonus). Also compare the [purchase prices of a first home](/en/insights/prix-acheter-premier-logement-luxembourg-2026) and the [cost of a loan](/en/financial-tools/mortgage), without assuming eligibility for the new measures before official confirmation.

## What to watch next

The law has not yet been voted as of 24 August 2026, the two draft laws having been adopted by the Council of Government on 24 July 2026: its entry into force will trigger the 8% VAT and the access grant, and confirm the dates of measures 1, 2 and 6. On 1 January 2027, the 3×6 depreciation becomes the only regime applicable to new acquisitions. The citizen bond of €250 million is announced for early 2027. The Observatoire de l'habitat report on Q2 2026 is expected at the end of September (the Q1 report was published on 29 June 2026) — it will clarify the trend in transactions. This article will be updated at these key dates.

## Methodology

Market data: medians calculated on asking prices (saleBuyerFacingPriceEur) of active apartments for sale in Luxembourg in listing_search_versions/gr-policy-2026.3 (Firestore production), "new" segment = constructionState=new_build, "rest" segment = without new marker (not a certification of existing); €/m² = price/living area (>10 m²), same method on both sides, outliers excluded with the same plausibility bounds for both segments; share below threshold = price ≤ threshold; thresholds: €640,000 ≈ €45,000/7%, ~€1,286,000 ≈ €90,000/7%; municipality via LAU2 code (STATEC, file A1106); the new marker includes completed constructions, while the off-plan exemption targets purchases ≤ 80% completed: the share below cap is therefore a coverage ceiling, not the number of eligible properties (first-time buyer/main residence eligibility is not measurable on the corpus). Regulatory facts: figures from the government press release of 16 July 2026 (read in full, mirror logement.public.lu verified online on 20 August 2026) and the press (Luxembourg Times, 16 July 2026); the law was still not voted as of 24 August 2026, the two draft laws having been adopted by the Council of Government on 24 July 2026 (Council of Government press release, read on 24 August 2026) — amounts and dates must be re-verified at entry into force and at the date of the deed.

## Limitations

Corpus = active listings that chathome.lu tracks (asking prices, not transaction prices); medians age with the renewal of listings — measured on 20 August 2026, to be recalculated before publication. The share below cap is an upper bound of coverage, not the number of eligible buyers (personal conditions not measurable). The two draft laws are identified by their title in the Council of Government press release of 24 July 2026; their filing number in the Chamber could not be verified. Legislative status verified as of 24 August 2026; market figures remain measured as of 20 August 2026. The worked examples of duties (7% on €800,000, land/construction allocation) are indicative calculations on the official rate, not official figures per project. General information, not tax or legal advice.

## Sources

- Gouvernement luxembourgeois — communiqué « Booster fir de Wunnengsbau », ministère des Finances + ministère du Logement, 16 juillet 2026 (modifié le 17 juillet 2026), lu intégralement — https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2026/07-juillet/16-meisch-roth-booster-wunnengsbau2.html (miroir vérifié en ligne le 20 août 2026 — https://logement.public.lu/fr/actualites/2026/07/17-booster-wunnengsbau.html)
- Luxembourg Times, « Government unveils 'housing booster' with tax breaks and buyer support », L. Reale, 16 juillet 2026, lu intégralement — https://www.luxtimes.lu/luxembourg/government-unveils-housing-booster-with-tax-breaks-and-buyer-support/158823565.html
- Guichet.lu, « Crédit d'impôt sur les actes notariés (Bëllegen Akt) », page modifiée le 7 juillet 2025 (affiche encore 40 000 €), consultée le 20 août 2026 — https://guichet.public.lu/fr/citoyens/aides/logement-construction/aides-indirectes/credit-impot-actes-notaries.html
- chathome.lu — corpus d'annonces actives, production Firestore, listing_search_versions/gr-policy-2026.3, appartements à vendre au Luxembourg, mesuré le 20 août 2026
- Ministère du Logement — flux RSS logement.public.lu (aucune actualité d'entrée en vigueur de la loi au 20 août 2026 ; rapport Observatoire 1er trimestre 2026 paru le 29 juin 2026), consulté le 20 août 2026
- Conseil de gouvernement — communiqué « Résumé des travaux du 24 juillet 2026 » (adoption des deux projets de loi du paquet Booster fir de Wunnengsbau, titres complets cités), lu le 24 août 2026 — https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2026/07-juillet/24-conseil-gouvernement.html
- Guichet.lu, « Crédit d'impôt sur les actes notariés (Bëllegen Akt) » — règle du solde utilisable « au fur et à mesure, pour d'autres acquisitions, jusqu'à épuisement », solde consultable sur MyGuichet.lu, demande faite par le notaire lors de l'acte ; consulté le 24 août 2026 — https://guichet.public.lu/fr/citoyens/aides/logement-construction/aides-indirectes/credit-impot-actes-notaries.html

## Frequently asked questions

### Has the Bëllegen Akt been raised to €45,000?

According to the government press release of 16 July 2026, the credit rises from €40,000 to €45,000 per person for acquisitions for personal dwelling purposes, applicable from 16 July 2026. Not yet, in practice: as of 24 August 2026 the law has still not been voted — the two draft laws were adopted by the Council of Government on 24 July 2026 — and the portal still shows €40,000. Deeds concluded between the announcement and the entry into force of the law can benefit from the increase via a claim to the AED. The credit is also capped per person and is consumed over successive acquisitions: the remaining balance can be consulted on MyGuichet.lu. Have the cap applicable at the date of your deed confirmed by the notary or the AED.

### What does the exemption from off-plan duties change?

For a dwelling acquired off-plan for main residence purposes whose construction is completed at 80% maximum at the time of signing, registration and transcription duties will only be due on the land value instead of the total value. The measure is announced for deeds concluded from 16 July 2026 and for three years, subject to the vote on the law (not voted as of 24 August 2026). On an example of €800,000 including €200,000 of land, duties would fall from around €56,000 to around €14,000 before credit (indicative calculations, land allocation to be confirmed).

### How many new apartments fall below the €640,000 cap?

Of the 6,161 active apartments for sale that chathome.lu tracks in Luxembourg (20 August 2026), 1,962 are new homes. 515 of them, i.e. 26.2%, fall below the cap of around €640,000 — compared with 39.0% of all apartments. The median for new builds is around €789,000. The share varies strongly by municipality: 75% in Dudelange, 40% in Diekirch, but 3% in Hesperange and 7% in Strassen.

### How does the accelerated depreciation "three times 6" work?

For rental investment, depreciation of 6% per year for 6 years applies when the depreciable base does not exceed €600,000 per building. Above that, a rate of 2% applies to the entire base. Official example: an apartment of €800,000 (€200,000 land + €600,000 construction) allows a deduction of €36,000 per year for 6 years. 2026 acquisitions can choose the old or the new regime; from 1 January 2027, the new regime is the only one applicable to new acquisitions. This regime also awaits the vote on the law (not voted as of 24 August 2026). General information, not tax or investment advice.

### Does the 8% VAT for social housing already apply?

No. The reduced rate of 8% for the creation of rental housing with a social purpose will apply from the entry into force of the law (not yet voted as of 20 August 2026), without retroactive effect. The conditions: maximum floor area of 120 m², price per m² less than or equal to the regional median price of the Observatoire de l'habitat, rental yield limited to 4% of net invested capital, rental for at least ten years and rental to a certified tenant eligible by the ministry.