Bëllegen Akt 2026: Complete Guide for Buyers and Sellers

The "Bëllegen Akt" (reduced deed) is a flagship Luxembourg measure that significantly reduces property acquisition costs. For sellers, understanding this scheme is essential: it directly influences the purchasing power of potential buyers.

What is the Bëllegen Akt?

The Bëllegen Akt offers a tax credit on registration and transcription fees when purchasing a primary residence in Luxembourg. Specifically:

• Maximum tax credit: €40,000 per person (€80,000 for a couple)
• Normal fees: 7% of purchase price (6% registration + 1% transcription)
• With Bëllegen Akt: Credit deductible from fees payable
• Example: A property at €800,000 = €56,000 in fees, reduced to €0 for an eligible couple

Eligibility Conditions 2026

To benefit from the Bëllegen Akt, the buyer must:

1. Acquire their primary residence (personal occupation)
2. Occupy the property within 2 years of the deed
3. Reside there for at least 2 years
4. Not have previously benefited from the maximum credit
5. The property must be located in Luxembourg

Impact for Sellers

The Bëllegen Akt has a direct impact on your sale:

• Expanding the buyer pool: More people can afford to buy thanks to the savings
• Increased buyer budget: The €40-80,000 savings can be reinvested in a more expensive property
• More first-time buyers: Young households are the main beneficiaries
• Selling point: Mention eligibility for Bëllegen Akt in your listings

Practical Calculation

Let's take the example of a property sold for €700,000:

• Registration fees (6%): €42,000
• Transcription fees (1%): €7,000
• Total fees: €49,000
• Bëllegen Akt credit (couple): -€80,000
• Fees payable: €0 (surplus is not refunded)

Combining with Other Aid

The Bëllegen Akt can be combined with:

• 3% VAT for new builds (primary residence)
• Housing assistance (access premium, etc.)
• Interest subsidies

Tip for Sellers

If your property is likely to interest first-time buyers or families looking for their primary residence, highlight eligibility for Bëllegen Akt. It's a powerful selling point that can speed up your transaction.