Property purchase costs in Luxembourg: duties, notary and Bëllegen Akt
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Skimming?
We've prepared the shortcut for you.
This is for you if
You are working out the budget for your first purchase and want to know how much has to come out of your own pocket.
You are buying as a couple and wonder whether the Bëllegen Akt counts twice.
You are a cross-border worker or you are moving to Luxembourg, and you want to know if you qualify.
You are buying to rent out and want the real cost, without the tax credit.
you want to know how much the bank will lend you: read borrowing capacity instead.
Do the maths for your purchase
Your registration duties, Bëllegen Akt deducted
Are you buying alone or as a couple?
Will you live there?
The Bëllegen Akt covers everything: only the minimum of €100 that the State always collects remains.
- Gross duties (7% of the price)
- €35,000
- Bëllegen Akt deducted
- −€34,900
- Left to pay
- €100
On top, depending on the notary: their fees and, if you borrow, the loan costs (mortgage registration at 0.05% of the registered amount, loan deed, bank fees). In Luxembourg City, a municipal tax may be added. Ask them for a quote.
trigger calculation, to be confirmed by your notary. We assume your tax credit of €40,000 is intact: if you have already bought in Luxembourg, check your balance on MyGuichet.lu. The increase in the tax credit and the exemption for off-plan purchases (VEFA) have been announced, not yet voted. Source: Guichet.lu, AED.
Your purchase costs to-do list, in 5 steps
Practical guide · trigger.lu
Property purchase costs in Luxembourg: duties, notary and Bëllegen Akt
- Where
- MyGuichet.lu, private space
- Who
- each buyer
Details
If you have already bought in Luxembourg, part of your €40,000 may already have been used.
- Choice
- free, wherever the property is
- Who pays
- the buyer, in practice
Details
Ask for the breakdown: duties, fees for the sale, fees for the loan deed, mortgage registration.
- Registration
- €12 with the clause
- Without the clause
- 7% of the price
- Deadline
- 3 months to register it
Details
The loan condition precedent protects you if the bank says no, and it saves you from paying the duties at the preliminary agreement stage.
- Who requests it
- the notary
- Your commitment
- live there for 2 years
- Deadline to move in
- 2 years (4 if under construction or building land)
Details
The notary includes it in the deed of sale, along with your occupancy commitments.
- Deadline
- 3 months
- Cases
- sale, rental, other use
Details
Before 2 years of occupancy, you repay the tax credit with statutory interest.
“Notary fees”: where your money really goes
| Item | Who receives it | How it is calculated |
|---|---|---|
| Registration duties | The State (AED) | 6% of the price |
| Transcription duties | The State (AED) | 1% of the price |
| Bëllegen Akt | Deducted from the two lines above | Up to €40,000 per buyer, €100 minimum to pay |
| Notary's fees | The notary | Regulated scale, decreasing by bands: quote |
| Mortgage registration | The State (AED) | 0.05% of the registered amount |
| Loan deed | The State and the notary | Bond duty at the AED rate, plus fees: quote |
| Estate agency | The agent | Paid by whoever hired the agent, usually the seller |
The 7% is the standard rate for buying a house, a flat or building land (Guichet.lu (ouvre dans un nouvel onglet)). It is by far the heaviest item, and it is also the one the Bëllegen Akt reduces.
The notary's fees follow a scale set by Grand-Ducal regulation, calculated on the value of the deed, by bands, on a decreasing basis (regulation of 24 July 1971 (ouvre dans un nouvel onglet)). trigger does not give you a percentage: the scale has been amended several times and only the notary's quote counts. In practice, these fees are paid by the buyer, and you can choose your notary, whatever the address of the property (Guichet.lu (ouvre dans un nouvel onglet)).
In the City of Luxembourg, a municipal tax equal to 50% of the registration duties may be added, with exemptions set out in the City's regulation (AED (ouvre dans un nouvel onglet)). The AED page only quotes an extract: exemptions include transfers of single-family houses or apartment buildings. Ask your notary whether your purchase is affected before you set your budget.
Agency fees are paid by the party who hired the agent, usually the seller (Guichet.lu (ouvre dans un nouvel onglet)). The details are in our guide to estate agency fees.
Costs linked to your loan
If you finance your purchase with a loan, the bank takes a mortgage on the property. This goes through a notarial deed, and it has a cost:
- Mortgage registration: a duty of 0.05% of the registered amount (AED (ouvre dans un nouvel onglet)). Example: on €300,000 registered, €150 (trigger calculation). The AED states that exemptions exist.
- The duty on the loan deed: the AED rate schedule provides for a duty of 0.24% on bond deeds (AED (ouvre dans un nouvel onglet)). Ask your notary whether it applies to your loan deed and on what basis.
- The notary's fees for the loan deed: same regulated scale, included in their quote.
- The bank's costs: arrangement fees, property valuation, insurance. Each bank sets its own.
Be careful when comparing offers. The total cost of credit shown in your offer includes interest, commissions and the costs known to the bank, but not the notary's fees (law of 23 December 2016 (ouvre dans un nouvel onglet)). So you have to add them yourself to compare two projects.
Arrangement fees, valuation, insurance terms: all of this varies from one bank to another and can be negotiated. A broker compares banks for you: have your loan compared before you choose.
The Bëllegen Akt: €40,000 per buyer
The Bëllegen Akt is a tax credit on registration and transcription duties. Since the law of 3 July 2025, it is set at €40,000 for each buyer (AED (ouvre dans un nouvel onglet)). There is no condition on income, wealth or property value (Guichet.lu (ouvre dans un nouvel onglet)).
The conditions (Guichet.lu (ouvre dans un nouvel onglet)):
- You buy to make it your main residence. No credit for a second home, a weekend house, a property to rent out or commercial premises.
- You live in Luxembourg, or you commit to moving into the property you buy.
- You move in within 2 years of the deed (4 years for building land or a home under construction), and you stay there for 2 years without interruption.
- The notary makes the request, in the deed.
What is left stays with you. If the duties on your purchase are below €40,000, the balance remains available for a later purchase, until it runs out. You can check it on MyGuichet.lu.
If you rent out, sell or leave the property before 2 years, you repay the whole credit, with statutory interest. Exemptions exist (illness, divorce, among others; for a compulsory work transfer, provided you move back into the property on your return until you reach the 2 years): you apply for them to the AED.
What about the €45,000? On 16 July 2026, the government announced an increase to €45,000 per person (gouvernement.lu (ouvre dans un nouvel onglet)). As of 16 October 2026, it has not yet been voted: the measure is in the draft 2027 budget (Chamber of Deputies (ouvre dans un nouvel onglet)). The government has announced that it would apply to deeds signed since 16 July 2026, on application to the AED once the law is passed. Until then, count on €40,000.
All the purchase aids, added up, are in our guide Bëllegen Akt and home purchase aids.
How much you pay at €150,000, €300,000 and €500,000
trigger calculation on duties only (7% of the price), for a home you buy to live in, with your full €40,000 credit available. As a couple, we assume you buy in equal shares.
| Property price | Duties at 7% | You pay alone | You pay as a couple | To rent out (no credit) |
|---|---|---|---|---|
| €150,000 | €10,500 | €100 (minimum) | €100 (minimum) | €10,500 |
| €300,000 | €21,000 | €100 (minimum) | €100 (minimum) | €21,000 |
| €500,000 | €35,000 | €100 (minimum) | €100 (minimum) | €35,000 |
| €700,000 | €49,000 | €9,000 | €100 (minimum) | €49,000 |
What this means. Alone, the credit covers the duties as long as 7% of the price does not exceed €40,000, i.e. a price of about €571,000 (trigger calculation). Above that, you pay the difference: at €700,000, €49,000 in duties minus €40,000 leaves €9,000. As a couple, each of you has your own credit: you are covered up to about €1,140,000 with equal shares.
The balance you have left. Alone, at €300,000, you use about €21,000 of your credit: you have about €19,000 left for a future purchase (trigger calculation, your exact balance is on MyGuichet.lu).
To add in every case: the notary's fees (quote), and if you borrow, the loan costs above. In the City of Luxembourg, check the municipal tax with your notary.
As a couple, cross-border, new build: what changes
You buy as a couple. The tax credit is granted per person (Guichet.lu (ouvre dans un nouvel onglet)) and for each buyer (AED (ouvre dans un nouvel onglet)). So each of you has your own €40,000. Ask the notary how they apply them according to the share each of you buys, especially if you are not buying 50/50.
You are a cross-border worker. The Bëllegen Akt is reserved for people who live in Luxembourg, or who commit to moving into the property they buy (Guichet.lu (ouvre dans un nouvel onglet)). If you live in a European Economic Area country (France, Belgium, Germany), you are treated as a resident: you do not advance the duties, provided you request the credit in the deed. If you live outside the EEA, you only get it by presenting a certificate of residence in Luxembourg. If you keep your home on the other side of the border and rent out the property, you pay the full 7%.
You are moving to Luxembourg. Same rule: you commit to moving into the property, and you live there for 2 years. Our guide buying when you are young details the path of a first purchase.
You buy off-plan (VEFA). The July 2026 Booster announces a temporary exemption from duties on the construction part, for a VEFA no more than 80% complete, with duties still due on the land, for deeds signed from 16 July 2026 and for three years (gouvernement.lu (ouvre dans un nouvel onglet)). It has not yet been voted as of 16 October 2026: ask your notary what applies on the date of your deed.
Common mistakes
Thinking the notary keeps 7%.
These are State duties; the notary's fees are a separate item.
Signing a preliminary agreement without a loan condition precedent.
If the bank says no, you remain bound, and registration costs 7% of the price instead of €12.
Counting on €45,000 of Bëllegen Akt.
Announced, not voted as of 16 October 2026.
Forgetting your balance.
If you have already bought in Luxembourg, check on MyGuichet.lu what is left of your €40,000.
Renting out the property before 2 years of occupancy.
You repay the whole tax credit, with interest.
Comparing loan offers without the notary's fees.
They are not in the total cost shown by the bank.
Frequently asked questions
Take 7% of the price for registration and transcription duties, subtract your Bëllegen Akt (up to €40,000 per buyer, if you live there), keeping at least €100 to pay. Add the notary's fees, on quote, and the loan costs if you borrow.
trigger calculation: €21,000 in duties. If you live there and your tax credit is intact, you only pay the €100 minimum, alone or as a couple. Add the notary's fees and the loan costs. To rent it out, you pay the €21,000.
trigger calculation: €35,000 in duties, covered by an intact Bëllegen Akt, even alone: €100 remains to pay, plus the notary and the loan.
The CSSF cap is calculated on the value of the property only, and the part that is not lent must come from your own funds. The costs are not part of this value: plan to cover them from your savings, and have a broker check what each bank accepts.
The preliminary agreement can set this freely, but in practice it is the buyer. Agency fees, on the other hand, are paid by whoever hired the agent, usually the seller.
Yes, it is granted per buyer: as a couple, each of you has your own €40,000, provided you both live in the property.
Next: financing the rest
You know your costs. Now you need to know how much the bank will lend you and how much you have to put down: read borrowing capacity and down payment for a mortgage. To understand the offers, see our guide to mortgages in Luxembourg and the rates of the month. To find out what a broker does, read our guide. And when you are ready, have a broker compare your loan: the form is higher up on the page.