Bëllegen Akt 2026: notary deed tax credit Luxembourg
The tax credit that can save a first-time buyer couple up to €80,000 in acquisition costs.
01Principle and amount
The Bëllegen Akt ('affordable deed') is a tax credit on the registration and transcription duties payable when buying a property intended as a primary residence in Luxembourg. Introduced by the law of 30 July 2002 and successively reformed, the current ceiling is €40,000 per buyer, i.e., €80,000 for a couple buying jointly. The credit is directly offset against duties owed: there is no cash refund.
The mechanism is simple: the notary calculates the duties due (6% registration + 1% transcription = 7% of the price), deducts the available Bëllegen Akt credit for each buyer, and collects the balance on behalf of the AED. If the credit exceeds the duties owed, the balance remains available for a future acquisition as a primary residence (the credit is personal and lifelong).
02Eligibility conditions
Four cumulative conditions must be met: (1) the property must be located in Luxembourg, (2) it must serve as the buyer's main and habitual residence, (3) effective and personal occupation must start from possession or within two years of the deed, and (4) the buyer must sign a sworn declaration included in the deed. The credit is open to any natural person, resident or non-resident of Luxembourg.
The Bëllegen Akt applies to apartments, houses, and land intended to receive a primary residence construction within four years. For a VEFA new-build, the credit applies to duties on the land share (the construction share being subject to 3% housing VAT).
03Procedure and application
No direct procedure is required from the buyer. The notary integrates the declaration into the draft deed, queries the AED for the available credit balance for each buyer (especially if one of them has already used the scheme), and applies the credit when calculating the duties. The duty receipt issued by the AED explicitly mentions the credit applied.
For buyers who have already used part of their credit, the AED keeps a personal register. The notary queries this register via the registration teleprocedures before finalising the deed. The residual credit is calculated automatically and offset against the duties due for the new acquisition.
04Worked examples
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| Purchase price | Single buyer (€40,000) | Couple (€80,000) | Savings |
|---|---|---|---|
| €300,000 | €0 in duties | €0 in duties | €21,000 |
| €500,000 | €0 (credit > duties) | €0 in duties | €35,000 |
| €750,000 | €12,500 in duties | €0 in duties | €52,500 |
| €1,000,000 | €30,000 in duties | €0 in duties | €70,000 |
| €1,500,000 | €65,000 in duties | €25,000 in duties | €80,000 (couple) |
Simulate your Bëllegen Akt in a few clicks
Our acquisition costs calculator automatically applies the credit based on your situation (single buyer, couple, credit already used) and gives you the exact amount payable on signing day.
Run the calculationFrequently asked questions
Short answers to the most common questions on this topic.
How much is the Bëllegen Akt in 2026?
The Bëllegen Akt is €40,000 per buyer, i.e., €80,000 for a couple buying jointly in indivision. This is the maximum tax credit offsetable against registration and transcription duties.
Can the Bëllegen Akt be combined with other aids?
Yes. It combines with the 3% housing VAT on new-builds, the housing access premium, the interest subsidy, the savings premium and the State guarantee. The only forbidden combination is using the same credit twice for two simultaneous acquisitions.
Can the Bëllegen Akt be used for a rental investment?
No. The credit is strictly reserved for the acquisition of a primary residence personally occupied by the buyer. A rental investment, secondary residence or commercial premises do not qualify.
Do I need to be a Luxembourg resident to benefit?
No. The Bëllegen Akt is open to any natural person buying a property in Luxembourg to establish their primary residence there, whether already a tax resident or moving to the country at the time of purchase.
What happens if I sell my home quickly?
If resale occurs before the end of the occupancy commitment period, the AED can claim full reimbursement of the credit plus late interest. A resale after several years of effective occupancy does not trigger restitution, but the credit is not restored for a new primary acquisition.
How do I check the available credit balance?
The notary queries the AED via teleprocedures before the deed. The buyer can also request a balance certificate directly from the AED with an ID. If part of the credit was used in a previous purchase, only the residue is mobilisable.
Official sources
Statutes, circulars and publications consulted for this guide.
- Tax credit on notarial deeds (Bëllegen Akt) — procedureGuichet.lu
- Bëllegen Akt — official factsheetLogement.lu — Ministry of Housing
- Law of 30 July 2002 establishing the tax credit on notarial deedsLegilux · 2002
- Bëllegen Akt reform — raised to €40,000Paperjam
- Law of 22 Frimaire Year VII — registration dutiesLegilux
Related tools
Complete your analysis with these other tevaxia tools.
Automatic Bëllegen Akt offset based on your profile.
Combine Bëllegen Akt, housing premium, interest subsidy and State guarantee.
Bëllegen Akt on the land share and 3% housing VAT on construction.
Borrowing capacity and monthly payment to finalise your financing plan.
Related articles
Continue reading with these complementary guides.
Application of the super-reduced 3% VAT on housing construction and renovation in Luxembourg.
Registration duties, transcription, notary fees and mortgage costs explained in detail.
Conditions, financing, taxation and specifics for buying in Luxembourg as a non-resident.