Bëllegen Akt and home-buying assistance in Luxembourg: an update after the Housing Booster
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What the Housing Booster provides
On 16 July 2026, the government presented a package of measures to boost buying and building, dubbed the “Booster fir de Wunnengsbau”. Several points directly affect those who want to buy a home to live in.
The most concrete: the Bëllegen Akt would increase from 40,000 to 45,000 euros per person. In plain terms, you could buy a property worth around 640,000 euros paying only the 100-euro minimum in registration fees (compared to around 570,000 euros today).
Besides that, the Booster provides an exemption from registration fees on the construction portion of an off-plan purchase (housing at most 80% completed; fees remain due on the land), a subsidized loan whose cap would rise from 200,000 to 250,000 euros (with a bonus per child also increased), and access to the homeownership grant and savings grant for people 35 or under who buy affordable or moderate-cost housing. We detail all of this below.
One point to keep in mind: these are announced measures, not yet in force. The Cabinet adopted the draft bills on 24 July 2026, but the Chamber of Deputies has not yet voted on them: the exact amounts and conditions could still change. In the meantime, Guichet.lu still shows a cap of 40,000 euros. For official updates, you can check the government press release (ouvre dans un nouvel onglet).
What exactly is the Bëllegen Akt
When you officially become a homeowner, the state levies registration and transcription fees on your purchase deed. This is a tax of around 7% of the property price, in addition to notary fees. The Bëllegen Akt (literally “cheap deed” in Luxembourgish) is a tax credit that wipes out this tax up to a certain amount. The notary requests it for you in the deed, which must contain your request and commitments (living there, notifying the AED of any resale within 3 months). If you live outside the European Economic Area at the time of purchase, you pay the fees upfront: the credit is granted to you when you present a certificate of residence in Luxembourg.
Three simple things to remember about how it works.
First, it only applies to your main residence, the one you actually live in. A property bought to rent out or for commercial use is not eligible.
Second, the credit is personal and lifelong. Each buyer has their own, so a couple buying together combines two credits. And if you do not use it all at once, the remaining balance carries over to a future purchase of a main residence, until it is exhausted. You can check what you have left on MyGuichet.lu.
Finally, there is an occupancy requirement. You must move in within 2 years following the deed (4 years if you buy a building plot or a home under construction) and live there for at least 2 uninterrupted years. Details of the conditions are on the official guichet.lu page (ouvre dans un nouvel onglet).
Which aid depending on your situation
The same purchase does not give entitlement to the same aid depending on your profile. Here are the five most common cases, along with what you can claim and the pitfall to avoid.
| Your situation | Bëllegen Akt | Other possible aid | Key thing to watch out for |
|---|---|---|---|
| You are buying your first home to live in | Yes, full amount: €40,000 today (€80,000 for two), €45,000 (€90,000 for two) if the Booster law is passed | Subsidized loan, homeownership grant (open to affordable housing for people 35 or under if the Booster is passed) | You must move in within 2 years and stay at least 2 years |
| You are buying off-plan (home not yet finished) | Yes, €40,000 today, €45,000 if the law is passed | In addition: exemption from registration fees on the construction portion (not on the land), provided for by a Booster bill | Housing at most 80% completed, deed signed since 16 July 2026, which you will occupy yourself |
| You are buying again and had credit left | Yes, but only the unused balance of your credit (€40,000, €45,000 if the law is passed) | Subsidized loan and grants based on your income, unless you still own more than a third of another home | Check your balance on MyGuichet before signing |
| You are reselling to buy again, credit already exhausted | No, no more credit available (except a small remainder if the increase to €45,000 is passed) | Subsidized loan, homeownership grant remain open, unless you still own more than a third of another home | If you resell before 2 years, you must repay the credit already received, with interest |
| You are buying to rent out | No, the credit does not apply to rental property | Measures target investors (reduced VAT, depreciation), not the general public | Do not count on the Bëllegen Akt for a property you will not live in |
Other financial boosts for buying
The Bëllegen Akt isn't the only aid available. Depending on your purchase and income, you can combine several of them.
Buying off-plan. Buying "off-plan" means buying a property that isn't built or finished yet: you sign, then the property is built and you pay in instalments as construction progresses. For this type of purchase, for 3 years starting from 16 July 2026, the Booster provides an exemption from registration fees on the construction portion, when the housing is no more than 80% complete and will serve as your main residence. Registration duties remain due on the value of the land. If the law is passed, this would be a real plus, as on a new-build property these fees can quickly add up to several tens of thousands of euros.
Subsidised loan. The State can cover part of the interest on your mortgage, depending on your income and the number of children. With the Booster, the eligible loan amount would increase from 200,000 to 250,000 euros, and the bonus per child would be raised. First-time buyers under 35 would benefit from an even more favourable calculation.
Homeownership grant. This is a one-off capital grant ranging from approximately 500 to 10,000 euros, depending on your household size and income. The Booster would also open it up to buyers of affordable or moderate-cost housing when one of them is 35 or under (today, it remains reserved for the private market). Details and income conditions can be found on the guichet.lu homeownership grant page (ouvre dans un nouvel onglet).
How it works in practice
Check your remaining balance
If you have already purchased property in the past, log in to MyGuichet.lu to see how much of your tax credit remains. If this is your first purchase, you start with your full credit. As long as the law raising it to 45,000 euros is not passed, the limit remains at 40,000 euros, as displayed on Guichet.lu: if your deed was signed on or after 16 July 2026, you could claim the additional 5,000 euros from the AED (Administration de l'enregistrement, des domaines et de la TVA) once the law takes effect.
Let the notary handle it
You don't have to fill out any forms. When the deed is signed, the notary checks the register of the AED (Administration de l'enregistrement, des domaines et de la TVA), applies your available tax credit, and deducts the registration fees from what you pay.
Move in within 2 years
The property must become your main residence within 2 years following the deed (4 years for land or building construction). Keep proof of your official residence registration, as this justifies your right to the tax credit.
Stay for at least 2 years
If you resell or rent out the property before living in it for 2 consecutive years, you will have to repay the credit received, plus legal interest. After this period, you are free to sell or rent it out.
Frequently asked questions
Each buyer has their own allowance, so a couple buying together combines twice 40,000 euros, i.e. 80,000 euros today, and would combine twice 45,000 euros, i.e. 90,000 euros, if the Booster bill is passed. In that case, this would cover registration fees on a property worth around 1.3 million euros. For your specific case (how it is split between you), check Guichet.lu, tax credit on notarial deeds (ouvre dans un nouvel onglet) or with your notary.
Yes, if you hadn't used it all up. The credit is personal and lifelong: the remaining balance carries over to your new main residence purchase. If you had already used up your 40,000 euros under the old threshold, the increase to 45,000 euros, if passed, could give you access to a small remaining amount, to be confirmed with your notary or the AED.
No. The Bëllegen Akt is strictly reserved for your main residence, the property where you live yourself. A property bought to rent out does not qualify. Other measures exist for investors, but they follow a different logic.
If you sell or rent out the housing before 2 years of continuous occupation, you must repay the full amount of credit received, plus legal interest. You can ask the AED for an exemption, notably in case of divorce, death of your spouse, illness or force majeure. After 2 years, you can do whatever you want with the property without owing anything.
You are entitled to it as well, with a longer deadline to move in: 4 years instead of 2, allowing time for construction to finish. The obligation to live there for 2 years afterwards remains the same.
The credit applies to your main residence in Luxembourg. If you buy to move here and live, you qualify just like any future resident. On the other hand, if you live across the border and the property is not your primary residence, it does not qualify for the credit. Every situation has its own specifics; a notary or advisor can help you check your exact case.
- Guichet.lu, tax credit on notarial acts (Bëllegen Akt) (ouvre dans un nouvel onglet)
- Gouvernement.lu, presentation of Booster fir de Wunnengsbau (16 July 2026) (ouvre dans un nouvel onglet)
- Gouvernement.lu, Cabinet meeting of 24 July 2026 (Booster draft laws) (ouvre dans un nouvel onglet)
- Guichet.lu, homeownership grant (ouvre dans un nouvel onglet)
- Guichet.lu, savings grant (ouvre dans un nouvel onglet)
- Guichet.lu, interest subsidy (ouvre dans un nouvel onglet)
Information verified on 10 October 2026.