The various elements provided allow us to calculate as precisely as possible the different forms of assistance, such as the 3% VAT, registration fees, etc. The seller will be able to provide you with this information.

Indicate here the price of the land for a house, or the land share for an apartment. The land is subject to registration but not to VAT. For the sale of an existing property, you can enter the full price here and leave all other fields at 0.

Architect and engineering fees, as well as other expenses defined by the legislator, do not qualify for the reduced 3% housing VAT.

In the case of a Sale in Future State of Completion (VEFA), construction costs are divided between work completed at the time of signing the notarized deed, which will be paid upon signing, and work yet to be completed, which will be billed according to progress. For the first category — completed constructions — a VAT reimbursement request can be submitted by the buyer. For the second category — constructions to be completed — an application for approval to invoice at a 3% VAT rate (super-reduced rate for housing) may be submitted.

Completed constructions refer to those already finished at the time of signing the VEFA sale deed. The seller will be able to provide these details.

La date à retenir ici est la date de l’acte notarié. Certaines aides sont limitées dans le temps. Certaines arrivent à échéance le 01.07.2025 (crédit d’impôt enregistrement, amortissement accéléré, déductibilité fiscal, etc). D’autres sont limitées au 30.06.2025 (Enregistrement réduit de 50%). Finalement d’autres n’ont pas de date de fin.

Purchasing a home for owner-occupation or for rental purposes entitles the buyer to different types and amounts of assistance.

The tax credit is a person-based benefit. It is granted once but can be used in multiple installments for successive sales. The tax credit is doubled in cases of collective household taxation. In this context, it is important to know how much credit has already been used by the buyer or their spouse.

New Assistance for Homeownership Acquisition.

Initially planned until the end of 2024, Luxembourg’s government aid has been extended until July 1, 2025.

This extension allows beneficiaries to continue taking advantage of these financial supports for their projects, whether related to real estate, energy, or other initiatives. It’s an additional opportunity to realize your projects under favorable conditions.

Some tax measures continue beyond 2024 to assist first-time homebuyers:

Deductibility of Loan Interest

The deduction ceiling for interest on your primary residence loan is increased by 1/3.

You can deduct up to

• €4,000 in the first year and for the next five years,
• €3,000 for the following five years,
• €2,000 beyond the 10th year.