Relaxation of housing subsidies until the end of September 2025!

Faced with the massive influx of real estate files, the Luxembourg government has decided to adopt an intermediate solution : the temporary tax incentives scheduled to run until June 30, 2025 have not been extended, but their conditions of application have been relaxed. have not been extended, but their conditions of application have been relaxed in their conditions of application.

📆 New deadline: a sale agreement signed before June 30 is sufficient

Until now, tax incentives were reserved for purchases for which the notarial deed was signed before June 30, 2025. From now on, a sale contract or a reservation contract (VEFA) signed before that date will suffice.

The notarial deed may be executed up to September 30, 2025.

According to Finance Minister Gilles Roth, this measure was designed to take account of banking and notarial delays.

💶 Tax incentives concerned by the technical extension

The following features will be maintained if the compromise is signed on time:

- Rental tax credit: 20,000€ per individual

- Registration fees: tax base reduced by half

- Accelerated depreciation: 6 %

- Capital gains: taxation reduced to a quarter of the overall rate

- Tax exemption: for capital gains reinvested in social rental housing or A+ buildings

⚠️ Le "Bëllegen Akt" tax credit for the purchase of a principal residence remains at 40 000 € per individual but is not affected by this new bill. It retains its own deadlines.

⏳ An opportunity not to be missed

If you are in the process of buying, you have until June 30 to sign and register (Administration de l'Enregistrement des Domaines) your sale contract and again until September 30 to finalize the deed at the notary's office. A welcome margin to secure your project... and your tax benefits!

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