Adaptation of conditions for benefiting from temporary tax advantages in the housing sector
On 2 June 2025, Minister of Finance Gilles Roth presented a draft law to adapt the access conditions for the temporary tax advantages introduced by the law of 22 May 2024. This adjustment aims to offer more flexibility to buyers facing tight administrative deadlines to finalise their transactions before 30 June 2025.
Purpose of the adaptation Due to the high volume of files in progress, banks and notaries are overwhelmed, which could prevent many households from signing their notarial deed in time to benefit from the planned tax measures. The government is therefore proposing to make the eligibility conditions more flexible, without changing the 30 June 2025 deadline.
New eligibility conditions (draft law) To benefit from the temporary tax advantages, it will no longer be necessary to sign the notarial deed before 30 June 2025. One of the following documents must simply be registered with the AED (Registration Duties, Estates and VAT Administration) no later than 30 June 2025:
- A signed sales agreement
- A signed reservation contract in the case of a sale in future state of completion (VEFA)
The notarial deed must then be signed between 1 July 2025 and 30 September 2025 in order to maintain eligibility for the advantages.
Tax measures affected by this adaptation
- The €20,000 rental tax credit per individual
- The 50% reduction in the tax base for registration and transcription duties
- The accelerated depreciation at 6%
- The taxation of capital gains at a quarter of the global rate
- The exemption on capital gains in case of transfer to properties used for social rental management or residential buildings reaching A+ energy class
Conclusion The government is maintaining the 30 June 2025 deadline but is introducing a flexibility measure: taxpayers must simply register a written commitment (sales agreement or VEFA contract) before this date to retain the right to tax advantages at the time of the subsequent signing of the notarial deed.
