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Luxembourg real estate follows specific rules that often differ from neighboring countries: the 5% rent cap, the Bëllegen Akt tax credit, 7% registration fees, the 3% super-reduced VAT on housing, and the Klimabonus for energy renovation. These 12 guides summarize the essentials with references to applicable legislation (law of 21.09.2006, law of 16.05.1975, law of 03.02.2018, art. 99bis/99ter/102bis LIR).
Each guide links to a tevaxia calculator that lets you apply the described rule in practice — estimation, fee simulation, rent cap calculation, scenario comparison. Guides are available in 5 languages for residents, cross-border workers and international investors.
Registration duties, transcription, notary fees and mortgage costs explained in detail.
Maximum legal rent calculation based on revalued invested capital under the 21.09.2006 law.
Tax credit on registration duties for first-time primary residence acquisition.
Tax regime for capital gains on disposal: speculation, global rate, allowances and exemptions.
Duration, termination, rental deposit, charges and obligations of landlord and tenant.
Co-ownership rules, general meetings, common charges and reserve funds.
PRIMe House, Klimabonus, municipal subsidies for renovation and sustainable housing.
Valuation methods (comparison, capitalisation, DCF) and valuation criteria in Luxembourg.
Conditions, financing, taxation and specifics for buying in Luxembourg as a non-resident.
Application of the super-reduced 3% VAT on housing construction and renovation in Luxembourg.
Duration, renewal, eviction indemnity, key money and essential clauses of commercial leases.
Hotel yield, taxation, financing, RevPAR and Luxembourg market specifics.
AI analysis of calculations, EVS report drafting, PDF extraction and conversational assistant specialized in Luxembourg real estate.
This guide is written by Erwan Bargain, TEGOVA-certified property valuer (REV), and kept up to date with data from the Observatoire de l'Habitat, STATEC and current Luxembourg legislation. It does not constitute legal advice — consult a notary or lawyer for any individual situation.
Last updated: April 2026. Sources: amended law of 21 September 2006 (residential lease), law of 16 May 1975 (co-ownership), law of 3 February 2018 (commercial lease), Income Tax Code (LIR), STATEC grand-ducal regulations, Observatoire de l'Habitat / data.public.lu publications.