Extension of tax measures for real estate

Good news for real estate in Luxembourg!

The Luxembourg government is extending strategic tax measures until July 2025 to boost the real estate market and improve housing accessibility. These measures enhance the sector’s appeal and provide tangible benefits to all market players: investors, property owners, and first-time buyers.

Here are the main measures being extended:

• Tax credit for primary residence: “Bëllegen Akt” up to €40,000 per person for the purchase of a primary residence.
• Tax credit for rental housing: “Bëllegen Akt Investisseur” up to €20,000 per person for off-plan (VEFA) properties intended for rental.
• Accelerated depreciation: Increased to 6% per year for 6 years, exclusively for new properties (VEFA), with a cap of €250,000.
• Reduced registration fees: From 7% to 3.5% for existing properties and off-plan (VEFA) purchases, applicable to primary residence acquisitions and only new properties for investors.
• Capital gains: Reduced taxation on capital gains to 10% (instead of the usual 20%) for property sales. Full exemption for property transfers with an A+ energy rating and for houses transferred to social rental management.

At INOWAI, we see this extension as a golden opportunity to realize your real estate projects in an extremely advantageous fiscal framework. Whether you are a first-time buyer, an investor, or a property owner, these measures allow you to achieve your real estate ambitions with peace of mind.

Do you have a real estate project?
Our team of experts is ready to assist you, optimize your processes, and advise you on the best strategies to take full advantage of these tax opportunities.

Contact us now to benefit fully from these measures before their expiration in July 2025.