Bëllegen Akt 2026: notary deed tax credit Luxembourg
The credit belongs to each buyer and depends on their ownership share and remaining balance. Two buyers may have two credits, but one buyer’s unused balance cannot pay the other’s duties. Marriage alone does not create a joint EUR 80,000 allowance.
01Principle and amount
The personal credit is for purchases meeting the own-occupation conditions, including occupation for at least two years. The notary submits the application. Check each buyer’s remaining balance: EUR 40,000 is the ceiling confirmed by the official sources consulted, not a fresh credit for every purchase. The credit balance is personal: check AED/MyGuichet. The suggested €40,000 assumes no previous use. One buyer’s balance cannot be transferred to another. A minimum €100 remains payable for the deed.
Partial fee estimate under documented rules. The credit uses the €40,000 ceiling confirmed by the law of 3 July 2025. The increase to €45,000 announced in July 2026 is not included without confirmation that it has entered into force.
02Eligibility conditions
Two separate periods apply: move in within two years of the deed (four years for building land or a property under construction), then occupy the home personally without interruption for at least two years. The commitments appear in the deed. An extension or exemption is for the tax authority to grant, not a declaration in the simulator.
EEA residents may request the credit when committing to move into the property. Residents outside the EEA must advance the duties until they provide a Luxembourg residence certificate: the result then shows the cost after any refund.
03Procedure and application
The notary submits the application with the deed. Buyers must supply the information, check their balances and make the required commitments; unconditional application is not promised. Retain the tax authority’s statement and evidence of occupation. The balance can be checked in the private MyGuichet account.
The credit balance is personal: check AED/MyGuichet. The suggested €40,000 assumes no previous use. One buyer’s balance cannot be transferred to another. A minimum €100 remains payable for the deed.
04Worked examples
Fictional examples for property subject to ordinary duties of 7%, without special surcharges or exemptions. One buyer has EUR 40,000 remaining; two buyers each have EUR 40,000 and buy equal shares. Duty columns preserve the EUR 100 minimum.
| Price | Duties: 1 buyer | Duties: 2 buyers | Credit used: 2 |
|---|---|---|---|
| 300 000 EUR | 100 EUR | 100 EUR | 20 900 EUR |
| 500 000 EUR | 100 EUR | 100 EUR | 34 900 EUR |
| 750 000 EUR | 12 500 EUR | 100 EUR | 52 400 EUR |
| 1 000 000 EUR | 30 000 EUR | 100 EUR | 69 900 EUR |
| 1 500 000 EUR | 65 000 EUR | 25 000 EUR | 80 000 EUR |
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Partial fee estimate under documented rules. The credit uses the €40,000 ceiling confirmed by the law of 3 July 2025. The increase to €45,000 announced in July 2026 is not included without confirmation that it has entered into force.
Run the calculationFrequently asked questions
Short answers to the most common questions on this topic.
How much is the Bëllegen Akt in 2026?
Partial fee estimate under documented rules. The credit uses the €40,000 ceiling confirmed by the law of 3 July 2025. The increase to €45,000 announced in July 2026 is not included without confirmation that it has entered into force. The credit belongs to each buyer and depends on their ownership share and remaining balance. Two buyers may have two credits, but one buyer’s unused balance cannot pay the other’s duties. Marriage alone does not create a joint EUR 80,000 allowance.
Can the Bëllegen Akt be combined with other aids?
Each scheme retains its conditions and ceiling. Bëllegen Akt covers duties; the VAT benefit covers eligible works. Check other grants, their timing and combination rules separately; this guide does not calculate automatic combined eligibility.
Can the Bëllegen Akt be used for a rental investment?
This credit is for the buyer’s own home. A purchase intended from the outset for letting, a second home or commercial use does not meet that condition.
Do I need to be a Luxembourg resident to benefit?
EEA residents may request the credit when committing to move into the property. Residents outside the EEA must advance the duties until they provide a Luxembourg residence certificate: the result then shows the cost after any refund.
What happens if I sell my home quickly?
Failure to meet the deadlines or use conditions can require repayment of the credit with statutory interest, unless an extension or exemption is granted. Repaid relief restores the credit by the amount repaid; interest remains payable. A sale after the required occupation period does not restore consumed credit. Before signing a resale agreement, check the effective ownership transfer date with the notary.
How do I check the available credit balance?
The credit balance is personal: check AED/MyGuichet. The suggested €40,000 assumes no previous use. One buyer’s balance cannot be transferred to another. A minimum €100 remains payable for the deed. The notary submits the application with the deed. Buyers must supply the information, check their balances and make the required commitments; unconditional application is not promised. Retain the tax authority’s statement and evidence of occupation. The balance can be checked in the private MyGuichet account.
Official sources
Statutes, circulars and publications consulted for this guide.
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The credit balance is personal: check AED/MyGuichet. The suggested €40,000 assumes no previous use. One buyer’s balance cannot be transferred to another. A minimum €100 remains payable for the deed.
Each scheme retains its conditions and ceiling. Bëllegen Akt covers duties; the VAT benefit covers eligible works. Check other grants, their timing and combination rules separately; this guide does not calculate automatic combined eligibility.
Off-plan: enter a price excluding VAT. This mode assumes no construction completed at the deed, all construction eligible and the full €50,000 VAT benefit still available for personal occupation. Started projects or previously used benefits need an individual statement.
Borrowing capacity and monthly payment to finalise your financing plan.
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Conditions, financing, taxation and specifics for buying in Luxembourg as a non-resident.