# July housing Booster: Bëllegen Akt and VEFA purchase duties

This calculator adds the transfer duties to the purchase price you enter. It applies the Bëllegen Akt credit only to a balance you confirm, and it shows notary and bank costs as itemised quote lines until you enter them.

[July housing Booster: Bëllegen Akt and VEFA purchase duties](https://chathome.lu/en/insights/booster-logement-bellegen-akt-vefa)
Sources checked: 2026-10-14

Announced proposal — subject to enactment

## Key takeaways in 30 seconds

- The current credit is at most €40,000 per eligible buyer. The July announcement proposes €45,000, subject to enactment. Both depend on each buyer’s unused personal balance; a simulated refund is not cash available at the deed.
- Main residence, deed from 2026-07-16, documented construction completion at most 80% — hypothetical proposal only.
- For deeds signed between the announcement and entry into force, the announcement describes an AED application. The final procedure and eligibility must be confirmed after enactment.

## Budget for the deed first

Separate the amount payable at the deed from a possible later refund. Use the current calculator with each buyer’s confirmed remaining credit, then compare the announced scenario below. A pair of buyers does not automatically have twice the allowance: shares, personal balances and eligibility matter.

## A VEFA quote needs a land value

The announced construction exemption concerns a qualifying main residence and the documented state of completion at acquisition. Enter the land amount shown in the deed or written quote. Do not substitute an assumed land percentage. VAT, notary remuneration, mortgage costs and any municipal surcharge remain separate budget items.

## Keep a traceable purchase file

Keep the deed date, completion certificate, land valuation, each buyer’s credit statement and the duties actually paid. The announcement describes an AED application for deeds between announcement and entry into force. Check the enacted text and final procedure before treating a simulated difference as money available for the purchase.

## Worked examples

Fictional existing-home purchases, full unused personal balances, equal shares for two eligible buyers, no municipal surcharge. Duties only; quotes, VAT and financing costs excluded. The proposal does not change the calculator above. A potential difference is not an approved refund.

| Purchase price | One eligible buyer | Ordinary duties | Current calculation | Announced proposal — subject to enactment | Potential difference |
| --- | --- | --- | --- | --- | --- |
| €500,000.00 | One eligible buyer | €35,000.00 | €100.00 | €100.00 | €0.00 |
| €500,000.00 | Two eligible buyers | €35,000.00 | €100.00 | €100.00 | €0.00 |
| €571,429.00 | One eligible buyer | €40,000.03 | €100.00 | €100.00 | €0.00 |
| €571,429.00 | Two eligible buyers | €40,000.03 | €100.00 | €100.00 | €0.00 |
| €642,857.00 | One eligible buyer | €44,999.99 | €4,999.99 | €100.00 | €4,899.99 |
| €642,857.00 | Two eligible buyers | €44,999.99 | €100.00 | €100.00 | €0.00 |
| €800,000.00 | One eligible buyer | €56,000.00 | €16,000.00 | €11,000.00 | €5,000.00 |
| €800,000.00 | Two eligible buyers | €56,000.00 | €100.00 | €100.00 | €0.00 |
| €1,142,857.00 | One eligible buyer | €79,999.99 | €39,999.99 | €34,999.99 | €5,000.00 |
| €1,142,857.00 | Two eligible buyers | €79,999.99 | €100.00 | €100.00 | €0.00 |
| €1,285,714.00 | One eligible buyer | €89,999.98 | €49,999.98 | €44,999.98 | €5,000.00 |
| €1,285,714.00 | Two eligible buyers | €89,999.98 | €9,999.98 | €100.00 | €9,899.98 |

### VEFA: what is taxed in the announced scenario?

Fictional main-residence purchase of €800,000.00, at 80% completion, within the announced 3-year acquisition period. Specified hypothetical land values below; one eligible buyer. Construction value is excluded from this proposed duty base. VAT, municipal surcharge and other deed costs are not included.

| Land value stated in the deed or quote | Land duties before credit | No unused credit | Full announced unused credit |
| --- | --- | --- | --- |
| €100,000.00 | €7,000.00 | €7,000.00 | €100.00 |
| €250,000.00 | €17,500.00 | €17,500.00 | €100.00 |
| €500,000.00 | €35,000.00 | €35,000.00 | €100.00 |

[Open the full tool and methodology](https://chathome.lu/en/financial-tools/frais-de-notaire)

## Frequently asked questions

### What does the calculator add up?

It adds the registration duty and the transcription duty on your price. It deducts the Bëllegen Akt credit only if you confirm a balance, and it adds each notary or bank quote you enter. Lines without a quote are not counted in the known total.

### Who can use the Bëllegen Akt credit in the calculator?

The calculator applies the credit only for a primary residence, and only to the number of acquirers and the unused balance you enter. If you leave the balance empty, no credit is applied and the result stays unconfirmed.

### What happens if the credit is larger than the duties?

The calculator never takes the duties below the minimum of 100 EUR. The part of the credit above that minimum is not applied in this calculation.

### How are new-build (VEFA) homes calculated?

The current purchase calculator covers existing homes. The separate announced VEFA illustration tests documented land value and completion at most 80% for a qualifying main residence. It is a conditional comparison, not the duties currently quoted for a VEFA deed.

## Official sources

- [Guichet.lu / Ministère du Logement](https://guichet.public.lu/en/citoyens/fiscalite/immobilier/achat-vente-donation/credit-impot-actes-notaries.html)
- [Administration de l'Enregistrement, des Domaines et de la TVA (AED)](https://pfi.public.lu/fr/citoyen/enregistrement/surtaxe.html)
- [Gouvernement — 16/07/2026](https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2026/07-juillet/16-meisch-roth-booster-wunnengsbau2.html)
- [Chambre des Députés — 8806](https://www.chd.lu/fr/dossier/8806)

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