Introduction
Buying a property in Luxembourg is a major investment. Beyond the price of the home, future owners also have to allow for several additional costs, including registration duties. These can quickly amount to several tens of thousands of euros and weigh heavily on the budget of a property project.
To encourage home ownership, the Luxembourg Government strengthened one of the country’s most advantageous tax schemes in 2026: the Bëllegen Akt. Now raised to €45,000 per person, this tax credit reduces — and can even eliminate entirely — the registration duties payable when buying a main residence.
This is excellent news for future owners. In some cases, a couple may benefit from a tax advantage of up to €90,000, considerably reducing the overall cost of their purchase.
But how exactly does the Bëllegen Akt work? Who can benefit from it? What conditions apply? And above all, how can you make the most of it as part of your property financing?
In this guide, the experts at Prêt Immo explain everything you need to know about the Bëllegen Akt 2026 so that you can prepare your property project in the best possible conditions.
What is the Bëllegen Akt?
The Bëllegen Akt is a tax credit granted by the Luxembourg State to make it easier to buy a main residence.
In practical terms, it reduces the registration duties payable when the deed of sale is signed before the notary.
The objective is simple: to lower the cost of buying a home so as to make ownership more accessible to private individuals.
Since it was introduced, the scheme has allowed thousands of households to save several thousand euros on their purchase.
With the new measures of the Booster fir de Wunnengsbau, its ceiling has now been raised to €45,000 per person, making it more valuable still.
What does the 2026 reform change?
The main change is the increase in the ceiling of the tax credit.
Until 2026, the maximum amount was set at €40,000.
Since 16 July 2026, it now stands at €45,000 per individual.
This increase makes it possible in particular:
- to reduce registration duties further;
- to buy a higher-value property without bearing those costs;
- to improve the overall budget devoted to your property project.
For a couple, the tax advantage can therefore reach €90,000, subject to meeting the conditions laid down in the regulations.
Bëllegen Akt 2026: the changes at a glance
| Item compared | Before 16 July 2026 | Since 16 July 2026 |
|---|---|---|
| Maximum Bëllegen Akt per person | €40,000 | €45,000 |
| Maximum amount for a couple | €80,000 | €90,000 |
| Type of purchase concerned | Purchase of a main residence | Purchase of a main residence |
| Main effect | Reduction in registration duties | Larger reduction in registration duties |
| Approximate value of property that can be acquired free of registration duties | Around €570,000 | Around €640,000 |
| Date the new ceiling applies from | Not applicable | 16 July 2026 |
Why does this increase matter?
In a context where property prices remain high, every saving made on the purchase counts.
Reducing the costs associated with buying offers several advantages:
- limiting the size of your deposit;
- keeping a safety cushion of savings;
- financing works or fitting out the home more easily;
- improving the financing plan you present to the bank.
This measure may also allow some households to realise a project that previously seemed out of reach.
Who can benefit from the Bëllegen Akt?
The Bëllegen Akt is reserved for people buying a property intended to become their main residence.
Its purpose is to promote home ownership, not property investment. It is therefore important to check that your project does indeed meet the conditions set out in the legislation.
Generally speaking, the scheme concerns individuals acquiring a home in order to live in it themselves.
Buying a property intended exclusively for letting, or made in the course of a business activity, does not generally qualify for this tax advantage.
Before signing anything, it is advisable to check your eligibility with your notary or your broker so as to avoid any unpleasant surprises.
Which properties are concerned?
The Bëllegen Akt can apply to various types of home, provided they are intended to become your main residence.
It may notably concern:
- a detached house;
- a flat;
- a new-build home;
- an older home;
- certain properties acquired off-plan (vente en l’état futur d’achèvement, VEFA).
Every project nonetheless has its own particularities. Some purchases may also qualify for other schemes introduced under the Booster fir de Wunnengsbau, in particular the new exemptions applicable to certain off-plan purchases.
That is why it is important to review your file as a whole in order to identify all the support you may be entitled to.
How much can you actually save?
The increase in the Bëllegen Akt ceiling is excellent news, but the saving achieved always depends on your property project.
The amount of the tax advantage will be influenced in particular by:
- the price of the property;
- the amount of the registration duties;
- the number of buyers;
- your personal situation.
In some cases, the registration duties may be covered in full by the tax credit.
In others, only part of the costs will be covered.
It is therefore worth calculating your budget precisely before you commit.
Example no. 1: a single buyer
Take the case of a person buying their first flat on their own, intended to become their main residence.
Thanks to the Bëllegen Akt 2026, they can benefit from a tax credit of up to €45,000.
Depending on the value of the property and the duties payable, this support can sharply reduce, or even cancel out, the registration duties.
The budget initially set aside for those costs can then be used to:
- finance works;
- buy furniture;
- build up a contingency fund;
- reduce the amount borrowed.
Example no. 2: a couple buying their main residence
One of the main attractions of the scheme is that it is granted per person.
A couple meeting the eligibility conditions can therefore benefit from a combined tax advantage of up to €90,000.
That saving represents genuine financial leverage.
It can make it possible to:
- reduce the total cost of the purchase;
- obtain financing more easily;
- keep more of the deposit available.
For many households, this change is particularly valuable support at a time when housing prices remain high.
Does the Bëllegen Akt reduce the size of your mortgage?
This question comes up regularly.
The answer is no.
The Bëllegen Akt has no direct effect on the amount the bank agrees to lend.
It does, however, improve the overall cost of your property project.
By reducing acquisition costs, it helps preserve your deposit and keeps you in a stronger financial position when you sign your loan.
That difference can have a positive impact on your project as a whole.
Financing is not just about the interest rate
Many buyers focus their search on the rate offered by the banks.
Yet good financing rests on several elements:
- the amount borrowed;
- the term of the loan;
- the insurance;
- the costs associated with the purchase;
- the public support available.
The Bëllegen Akt is one of those schemes that improve the financial balance of a project without directly changing the rate of the loan.
At Prêt Immo, we systematically factor this support into our simulations in order to build financing suited to each situation.
Prêt Immo’s advice 💡
Before comparing loan offers, take the time to assess all the savings you may be entitled to. A well-prepared project is not only about obtaining a good rate, but also about reducing every cost linked to the purchase thanks to the schemes put in place by the public authorities.
Mistakes to avoid in order to make the most of the Bëllegen Akt
The Bëllegen Akt is a particularly advantageous form of support, but buying a home is not in itself enough to obtain it automatically. Certain mistakes can delay your project, or even deprive you of all or part of this tax advantage.
Here are the main points to watch.
Not checking your eligibility before signing
Before signing a preliminary sales agreement or a deed of sale, make sure your project does meet the scheme’s conditions of application.
Every situation is different. The intended use of the property, your status as a buyer or certain legal particularities may affect the advantages available to you.
A prior review avoids unpleasant surprises.
Focusing only on the purchase price
The price of the home is only part of the real cost of a property purchase.
You also need to take into account:
- the registration duties;
- the notary’s fees;
- the costs linked to the mortgage;
- the insurance;
- any works;
- the moving costs.
The Bëllegen Akt is designed precisely to reduce part of those expenses. It is therefore essential to include it in the overall calculation of your budget.
Assuming that all support is automatic
Luxembourg offers several schemes designed to make home ownership easier.
Depending on your situation, you may be able to benefit simultaneously from:
- the Bëllegen Akt;
- an interest subsidy;
- a purchase grant;
- a savings premium;
- or other support introduced under the Booster fir de Wunnengsbau.
Personal guidance makes it possible to identify the schemes genuinely suited to your project.
How do you obtain the Bëllegen Akt?
In most cases, the Bëllegen Akt is taken into account when your purchase is being prepared.
Your notary will check the scheme’s conditions of application and carry out the necessary formalities in accordance with the regulations in force.
If your purchase falls within a legislative transition period, as can happen after a new government measure is announced, additional steps may sometimes be required.
It is therefore advisable to seek information early enough to put together a complete file and avoid any delay.
Why use a broker?
A property project is not only about finding the best rate.
It is also about optimising your financing as a whole.
At Prêt Immo, we analyse your situation in its entirety in order to:
- determine your borrowing capacity;
- compare the offers of several Luxembourg banks;
- identify all the support you may be entitled to;
- optimise your financing plan;
- support you through to the signing of your loan.
This approach often produces savings well beyond what a simple negotiation on the interest rate would achieve.
Frequently asked questions about the Bëllegen Akt
Is the Bëllegen Akt reserved for first-time buyers?
The scheme is designed to promote ownership of a main residence. The conditions of application depend on your personal situation and your property project.
Does the Bëllegen Akt apply to a flat?
Yes, provided the home meets the conditions laid down and is intended to become your main residence.
Can I obtain the Bëllegen Akt for a house?
Yes. The scheme does not concern flats only. It can also apply to the purchase of a house intended to be occupied as a main residence.
Does a couple receive a larger advantage?
Yes. As the tax credit is granted per person, an eligible couple can obtain a higher tax advantage than a single buyer.
Does the Bëllegen Akt reduce the monthly loan repayments?
Not directly.
By reducing the costs linked to the purchase, however, it improves your project’s overall budget and may reduce the amount that needs to be financed.
Can it be combined with other support?
Depending on your situation, yes.
The Bëllegen Akt can be combined with other housing support schemes. A personal review will establish which forms of support you are eligible for.
Can investors benefit from the Bëllegen Akt?
The scheme is mainly intended for purchases made for personal occupation. Buy-to-let investments fall under other specific tax measures.
Do I have to take any particular steps?
The formalities are generally handled as part of your property purchase. Your notary can guide you and tell you which documents are required in your situation.
Will the amount of the Bëllegen Akt change in future?
Tax schemes can be amended by the Government. It is therefore advisable to check the rules in force regularly at the time of your project.
Why go through Prêt Immo?
Our brokers support you at every stage of your property purchase.
We compare the offers of several banks, analyse your borrowing capacity and help you take advantage of the support you are entitled to in order to optimise your financing.
Key points to remember
With a ceiling now raised to €45,000 per person, the Bëllegen Akt confirms its central role in Luxembourg’s policy of supporting access to home ownership.
For many buyers, this change is an opportunity to significantly reduce the cost of a property purchase and to keep part of their budget in order to finance their project in better conditions.
Every case is unique, however. The amount saved depends on many criteria, in particular your personal situation, the property purchased and the other support you may be entitled to.
Before signing a preliminary sales agreement or applying for a loan, it is therefore advisable to have your financing fully assessed.
Have your project assessed by Prêt Immo
Would you like to know whether you can benefit from the Bëllegen Akt or from other support introduced by the Luxembourg Government?
The brokers at Prêt Immo support you free of charge: we analyse your project, compare the banks’ offers and build financing suited to your situation.
Contact Prêt Immo today and move forward with confidence towards your future property purchase in Luxembourg.
