«Booster fir de Wunnengsbau»

Its objective: to sustainably boost residential construction, make homeownership more accessible, and encourage buy-to-let investment. Here's what these new measures mean for the purchase of a Félix Giorgetti property.

Buying your primary residence

1. Exemption from registration and transcription duties on the construction value
Buying off-plan (VEFA – Vente en l'État Futur d'Achèvement) as your future primary residence? If the building is no more than 80% complete, registration and transcription duties will now apply only to the value of the land, rather than to the construction itself.
This measure applies to sales concluded from 16 July 2026 and will remain in force for three years. If you signed your purchase agreement before the law came into effect, you can still benefit by submitting a request to the Administration de l'enregistrement, des domaines et de la TVA (AED).

2. Bëllegen Akt tax credit increased to €45,000
The Bëllegen Akt tax credit has increased from €40,000 to €45,000 per person, or €90,000 for a couple, for the purchase of a property intended as a primary residence.
In practical terms, a single buyer can now purchase a property worth approximately €640,000 without paying registration duties.
This measure has been in effect since 16 July 2026.

3. Enhanced financial support for homebuyers

Interest subsidies have also been strengthened. The maximum eligible loan amount is increased by €100,000, reaching €300,000, where at least one borrower is 35 years old or younger.
For all households, the maximum subsidised loan amount rises from €200,000 to €250,000, while the additional allowance per child increases from €20,000 to €30,000, up to an overall ceiling of €370,000.
Applications already in progress are also eligible to benefit from these enhanced measures.

A 6% depreciation rate for six years applies where the depreciable base does not exceed €600,000 per property. Above this threshold, a 2% depreciation rate applies to the entire depreciable base, with no time limit.

For acquisitions completed in 2026, investors may choose between the previous and the new depreciation regime. From 1 January 2027, only the new regime will apply to new acquisitions.

From Bascharage to Kirchberg, and from Mersch to Belair, our Am Leem, Daytona, Didot, Helvetica, Media Bay, OMEGA.V, and Wimbledon developments are eligible for these new government incentives. Discover the properties that qualify.

Interested? Contact our Sales Team on +352 49 44 44 or by email at immo@gio.lu.

Please note that certain measures remain subject to the final adoption of the relevant legislation by the Chamber of Deputies.