June 30, 2025, will mark a major turning point for many buyers and sellers in Luxembourg. Several exceptional measures introduced in recent years to support the real estate market will come to an end on that date, unless extended by the government.
Among the affected schemes:
Registration Duties Tax Credit (Bëllegen Akt): Currently set at €40,000 per buyer for notarial acts signed between January 1, 2024, and June 30, 2025. After that date, the amount will revert to €30,000 per buyer.
Capital gains tax exemption for quick resale: The relaxed conditions for the resale of properties acquired less than two years ago will end, potentially reducing short-term investment profitability.
Temporary reduction of registration fees: Some transactions have benefited from an exceptional reduction in registration fees. This reduction will no longer apply from July 2025.
Temporary favorable tax regime for property donations within families: This regime, which enabled lower-cost transfers between family members, will also end at the same time.
These measures have allowed many households and investors to reduce costs amid high interest rates and pressured real estate prices.
What this means for you:
Real estate purchases or resales may become more expensive after the deadline. It is therefore strongly recommended to complete any transaction before June 30, 2025, to still benefit from these aids.
At Alfa Immo, we support our clients in maximizing their advantages before these schemes expire. Contact us to assess your project and act at the right time.
