What Is the Bëllegen Akt and How to Benefit From It?

The Bëllegen Akt (literally 'affordable deed') is a tax credit granted on registration duties when purchasing a property intended as a primary residence in Luxembourg. Each buyer can benefit from a credit of up to €20,000 (i.e., €40,000 for a couple purchasing together), which significantly reduces notary costs. This mechanism is provided by Article 7 of the modified law of 22 Frimaire Year VII and the Grand Ducal Regulation of 18 December 2020.

Eligibility Conditions

To benefit from the Bëllegen Akt, four conditions must be met: (1) the buyer must commit to occupying the property as a primary residence within two years of acquisition; (2) they must not own another dwelling at the time of application; (3) the property must be located in Luxembourg; (4) the credit has not already been fully used in a previous purchase. The credit is personal: each individual has a lifetime credit of €20,000. A married or civil-partnered couple purchasing together therefore accumulates €40,000.

Credit Amount and Application

The credit is directly offset against registration and transcription duties due at the notarial deed. Concrete example: for a couple buying an apartment at €600,000, registration duties (7%) + transcription (1%) = €48,000. With the €40,000 Bëllegen Akt, they pay only €8,000 in duties. The notary automatically applies the credit when drafting the deed, after verification with the Registration and Domains Administration (AED). If the credit exceeds the duties owed, the balance remains available for a future purchase.

Important Considerations

If the buyer fails to meet the two-year occupancy commitment, the AED can claim reimbursement of the credit plus late interest. The credit does not apply to bare land without an immediate construction project. If the property is resold before the occupancy period expires, the credit may also be reclaimed. Note: the Bëllegen Akt does not reduce notary emoluments or mortgage costs, only registration and transcription duties. A partial credit is possible if part was already used in a previous acquisition.

By Erwan Bargain, REV TEGOVA · Updated: April 2026