{"id":121054,"date":"2025-07-11T21:38:16","date_gmt":"2025-07-11T19:38:16","guid":{"rendered":"https:\/\/www.selfhome.lu\/?p=121054"},"modified":"2025-10-29T07:50:25","modified_gmt":"2025-10-29T06:50:25","slug":"credit-impot-40000euro-par-personne","status":"publish","type":"post","link":"https:\/\/www.selfhome.lu\/en\/credit-impot-40000euro-par-personne\/","title":{"rendered":"B\u00ebllegen Akt: \u20ac40,000 maintained!"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Buying a home in Luxembourg? Take advantage of&nbsp;<strong>B\u00ebllegen Akt\" tax credit<\/strong>&nbsp;on notarial deed fees, a valuable tax incentive to help reduce costs when purchasing a principal residence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83c\udfe0 What's it all about?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Visit&nbsp;<strong>B\u00ebllegen Akt<\/strong>&nbsp;is a tax scheme designed to promote home ownership. It allows&nbsp;<strong>reduce registration and transcription fees<\/strong>&nbsp;normally due on a property purchase <strong>(7% of the purchase value).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When acquiring a property intended for use as a&nbsp;<strong>principal residence<\/strong>a tax credit can be applied, up to a maximum of&nbsp;<strong>40,000 for a single person<\/strong>&nbsp;or&nbsp;<strong>80,000 for a couple<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This amount is directly&nbsp;<strong>deducted from the notary's bill<\/strong>without any advance payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\uddf1 What types of goods are eligible?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The credit applies to the purchase of goods intended for&nbsp;<strong>become your primary residence<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>existing homes (houses, apartments)<\/li>\n\n\n\n<li>off-plan housing (vente en \u00e9tat futur d'ach\u00e8vement)<\/li>\n\n\n\n<li>building land (if a construction contract is involved)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u2705 Qualifying conditions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To take advantage of the tax credit, you must :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>be a&nbsp;<strong>natural person<\/strong><\/li>\n\n\n\n<li>be&nbsp;<strong>resident in Luxembourg for tax purposes<\/strong><\/li>\n\n\n\n<li><strong>register the property<\/strong>&nbsp;as a primary residence<\/li>\n\n\n\n<li>do&nbsp;<strong>not have already benefited<\/strong>&nbsp;credit for another good, or to have repaid the previous one<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcc5 What's changing in 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Visit&nbsp;<strong>tax credit remains at its maximum level in 2025<\/strong>or :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>40,000 for a single person<\/strong><\/li>\n\n\n\n<li><strong>80,000 for a couple<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">And&nbsp;<strong>an exceptional measure<\/strong>&nbsp;has been introduced for notarial deeds&nbsp;<strong>between January and June 2025<\/strong>&nbsp;:<br>If you have already benefited from the ceiling in 2024,&nbsp;<strong>you can get a top-up<\/strong>&nbsp;if you hadn't used up all your credit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 You will need to submit a refund request via a specific form, made available by the registration administration.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1&nbsp;<strong>Good to know:<\/strong>&nbsp;The B\u00ebllegen Akt credit does not apply to&nbsp;<strong>only one dwelling per taxpayer<\/strong>This does not apply in the case of voluntary repayment or sale without reuse of the benefit.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Want to buy or sell commission-free?<\/strong><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Post or view ads directly on our No. 1 private real estate portal in Luxembourg.&nbsp;<strong>Discover, publish, save!<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-space-between is-layout-flex wp-container-core-buttons-is-layout-cfe5ce44 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.selfhome.lu\/en\/publier\/\">\ud83d\udc49 Publish my ad<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-right wp-element-button\" href=\"https:\/\/www.selfhome.lu\/en\/explore\/\">\ud83d\udc49 See the properties listing<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"625\" src=\"https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-1024x625.jpeg\" alt=\"\" class=\"wp-image-110150\" srcset=\"https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-1024x625.jpeg 1024w, https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-300x183.jpeg 300w, https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-768x469.jpeg 768w, https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-1536x938.jpeg 1536w, https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5-600x366.jpeg 600w, https:\/\/www.selfhome.lu\/wp-content\/uploads\/2024\/06\/photo-output-5.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>A tax credit can be applied, up to \u20ac40,000 for a single person or \u20ac80,000 for a couple.<\/p>","protected":false},"author":5,"featured_media":121056,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[172],"tags":[],"class_list":["post-121054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/posts\/121054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/comments?post=121054"}],"version-history":[{"count":4,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/posts\/121054\/revisions"}],"predecessor-version":[{"id":121059,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/posts\/121054\/revisions\/121059"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/media\/121056"}],"wp:attachment":[{"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/media?parent=121054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/categories?post=121054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.selfhome.lu\/en\/wp-json\/wp\/v2\/tags?post=121054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}