Buying a house in Luxembourg: 7 percent duties, and 40,000 euros credit per person
Anyone may buy in Luxembourg, without a permit. The state charges 7 percent registration and transcription duties, and with the Bëllegen Akt takes 40,000 euros per acquirer off that — 80,000 for a couple — for whoever is going to live in the home themselves. At prices that exceed the Randstad that credit is often the difference, and it's once.
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Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.
Yes, as a Dutch national you can buy a house in Luxembourg. Legally it is simple; financially it is the heaviest decision of this journey.
What it costs:
- 7 per cent registration and transcription duties on the purchase price, comparable to the Dutch transfer tax;
- the notary;
- the home itself: for an existing flat in Luxembourg City, an average of over 10,000 euros per square metre.
The find is the Bëllegen Akt: a credit of 40,000 euros per acquirer on those duties, 80,000 for a couple. It is for whoever is going to live in the home themselves. Whoever lives in another EEA country already gets it at signing.
The trap: that credit is a one-off, and you pay it back if you leave or let within two years.
In your first year you don't buy. You rent, you get to know the city and the municipalities around it, and only then do you decide. Read why that order is fixed. This article is for the moment you've got that far.
What does a home in Luxembourg cost?
The Observatoire de l'Habitat publishes the sale prices recorded at the registration of deeds. For existing flats, from 1 July 2025 to 30 June 2026:
| Commune | Average price per m² |
|---|---|
| Luxembourg City | 10,269 euros |
| National average | 7,712 euros |
| Diekirch | 6,979 euros |
| Esch-sur-Alzette | 6,427 euros |
| Clervaux | 5,519 euros |
| Wiltz | 5,253 euros |
New builds sold off-plan are higher: on average 12,162 euros per square metre in Luxembourg City and 9,839 euros nationally.
What does the purchase cost on top of the price?
On purchase the state charges 7 per cent: 6 per cent registration duties and 1 per cent transcription duties, on the purchase price. If you buy in Luxembourg City, the city adds a surcharge of 50 per cent of the registration duties. A single-family house is exempt from it. For a flat in the capital the rate therefore goes up. Then comes the notary, who draws up the deed and applies for the credit.
Whoever builds new or thoroughly renovates a home to live in themselves can get a VAT rate of 3 per cent on the work, directly on the invoice or through a refund. The benefit is capped at 50,000 euros per home.
How does the Bëllegen Akt work, and when do I get it?
The Bëllegen Akt, the "cheap deed", is a tax credit on those duties: 40,000 euros per acquirer, since the law of 3 July 2025. For a couple buying together that makes 80,000 euros. The state always keeps at least 100 euros. There is no test of wealth, income or the value of the home. If you use less than the full amount, you can use the remainder on a later purchase. You see your balance on MyGuichet.
The conditions are strict and simple:
- The home must become your own main residence: no second home, no weekend house, no letting.
- You must move in within two years of the deed, or within four years for building land or a home under construction.
- You must stay living there for at least two consecutive years.
If within those two years you let even part of it, sell or leave, you pay the credit back, with statutory interest.
For those still living in the Netherlands, guichet.lu says something useful: residents of an EEA country are treated like residents of Luxembourg. Whoever commits in the deed to living in the home gets the credit automatically, without first advancing the duties.
What is the trap with the preliminary sale contract?
In Luxembourg ownership passes on signing the compromis de vente, the preliminary sale contract, and not only at the notarial deed. So whoever signs a compromis to sell within the two years of required occupation breaks the condition. That can be avoided with a clause in the compromis stating that ownership only passes at the authentic deed; the date of that deed then counts.
Where is my house taxed?
With property the tax treaty doesn't follow your place of residence but the bricks: income from immovable property may be taxed in the state where that property is situated. That's in article 6. A property in Luxembourg is taxed there, and a home you keep in the Netherlands stays taxed in the Netherlands. Luxembourg exempts that Dutch part, but counts it for the rate on the rest of your income. In a progressive scale, where the rate rises with your income, that isn't nothing. Until you buy, read on in renting in Luxembourg.
In Vertrekklaar this is phase 5 of 5 of the journey, step 5.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Luxembourg or go straight to step 5.2 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Guichet.lu — the tax credit on notarial deeds, the Bëllegen Akt — guichet.public.lu
- Indirect tax portal — the tax credit of 40,000 euros per acquirer — pfi.public.lu
- Treaty Netherlands-Luxembourg for the avoidance of double taxation — wetten.overheid.nl
- Indirect tax portal — the municipal surcharge in Luxembourg City — pfi.public.lu
- Observatoire de l'Habitat — registered sale prices per commune, the latest twelve months — logement.public.lu
- Guichet.lu — the 3 per cent VAT rate for building and renovating your main residence — guichet.public.lu
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