On 16 July 2026, the Finance Minister and the Housing Minister presented a new housing package to a joint parliamentary committee: the Booster fir de Wunnengsbau. Its aim is simple — restart transactions and construction after two slow years.
For anyone buying, selling or valuing a home in Luxembourg, several measures matter directly. This guide summarises them and explains what they change in practice.
1. Bëllegen Akt raised to €45,000 per person
The tax credit on registration and transcription duties for a principal residence rises from €40,000 to €45,000 per person (€90,000 for a couple buying together).
Because duties amount to 7% of the price (6% registration + 1% transcription), the credit now fully covers a purchase of roughly €640,000 for a single buyer and about €1.3 million for a couple.
Two points worth knowing:
- The increase applies retroactively once the law has been voted, so buyers do not need to delay signing.
- It is announced without a time limit — unlike many earlier crisis measures.
2. Registration duties waived on the construction part of VEFA purchases
For off-plan purchases (vente en l'état futur d'achèvement, VEFA) that will become the buyer's principal residence, registration and transcription duties are no longer due on the construction part if the building is at most 80% complete when the deed is signed. Duties are then calculated on the land value only.
The measure applies to deeds signed from 16 July 2026, for three years. We explain the mechanics and a worked example in our VEFA guide.
3. "3×6" accelerated depreciation for rental investors
A new accelerated depreciation regime — nicknamed "three times six" — is announced: 6% per year for six years, on a depreciation base capped at €600,000 per building. The goal is to make new rental housing attractive to private investors again. See our investor article for the numbers.
4. Other measures in the package
- 8% VAT for rental housing with a social purpose, under conditions on surface, price, yield and rental duration.
- A citizen Housing Bond of €250 million planned for early 2027, with interest exempt from the 20% withholding tax.
- Stronger individual housing aids, including a higher interest subsidy ceiling for buyers aged 35 or under.
- An additional €300 million for the State's programme of buying VEFA housing for the affordable segment.
What it means for property values
Tax measures do not change what a property is, but they do change what buyers can afford — and therefore what they are willing to pay.
Entry-level apartments and houses up to ~€640,000 benefit most. For a single buyer, the extra €5,000 of credit is money that no longer has to come from savings. In a market where the deposit is often the binding constraint, that widens the pool of buyers.
New-build projects under construction gain a clear advantage over finished stock. A buyer of a VEFA apartment may pay no duties at all, while the buyer of a comparable existing apartment above the Bëllegen Akt threshold still does. Sellers of recent resale apartments should expect this comparison in negotiations.
Investment properties could see renewed demand once the "3×6" regime is in force — but only for qualifying new rental housing, and only once the details are published.
What sellers should do now
- Check where your price sits relative to the €640,000 / €1.3 million thresholds. Buyers will.
- Position against new builds. If your property competes with VEFA projects nearby, a precise valuation helps you justify the difference — location, outdoor space, immediate availability, no construction risk.
- Do not overprice on the back of the headlines. The package supports demand, but banks still lend on their own valuation.
Caveats
Several measures still have to complete the legislative process. Final conditions — especially for the VEFA exemption and the "3×6" regime — may be adjusted. Always confirm the current rules with your notary or tax adviser before signing.
For an independent valuation that reflects the new rules, request a no-obligation quote.