Buying VEFA in Luxembourg: off-plan checks before signing

A practical guide to VEFA contracts, staged payments, guarantees, VAT, CPE and delivery checks in Luxembourg.

Buying VEFA means buying a property before completion. Luxembourg law gives buyers important protections, but the decision still requires careful review of the contract, payment schedule, guarantees, plans, specifications and delivery process.

• A VEFA buyer pays in stages as construction progresses, not all at once before completion.
• The completion guarantee, specifications and notarial deed are central protections and must be reviewed carefully.
• For a principal residence, Bellegen Akt and super-reduced VAT may apply subject to legal conditions and available limits.
• Delivery is not just a key handover: reserve visible defects in writing and track any follow-up works.