Are you considering buying a new house or apartment in Luxembourg? The new measures announced by the Luxembourg Government represent excellent news for future homeowners as well as property investors.

By reducing certain acquisition costs and strengthening several tax benefits, these measures make buying a new-build property even more attractive.

At Thomas & Piron Luxembourg, we explain what is changing for you and how you could benefit from these new opportunities.

1. Buying a new-build property under construction becomes more advantageous

This is undoubtedly one of the measures that will have the greatest impact on future buyers.

For the purchase of a new-build property under a VEFA (Vente en l’État Futur d’Achèvement – purchase off-plan), when the building is no more than 80% completed at the time of signing, registration and transcription duties will now be calculated only on the value of the land, rather than on the total value of the property.

What does this mean for you?

This measure reduces the acquisition costs linked to your purchase. Depending on the project, the saving can be significant and make investing in a new-build property even more attractive.

Looking for a house or apartment currently under construction? Now is the ideal time to discover the available projects.

2. The Bëllegen Akt (tax credit) increases to €45,000 per buyer

The Government is also strengthening the Bëllegen Akt scheme.

The tax credit increases from €40,000 to €45,000 per buyer, allowing future homeowners to benefit from greater financial support when purchasing their main residence.

What does this mean for you?

If you meet the eligibility requirements, this increase can significantly reduce your acquisition costs.

For a couple, the benefit can reach up to €90,000, providing valuable support when bringing your property project to life.

Our advisors can help you determine whether your project qualifies.

3. Accelerated depreciation for property investors

Investors will also benefit from a new incentive measure through the introduction of an accelerated depreciation scheme for certain new-build properties intended for rental purposes.

This allows investors to benefit from enhanced depreciation during the first years following the acquisition, improving the tax efficiency of a new-build property investment.

6% depreciation per year for 6 years, up to a depreciable base of €600,000.

This measure strengthens the attractiveness of rental property investment in Luxembourg from 2027 onwards.

What does this mean for you?

For investors looking to diversify their assets, this new measure further enhances the appeal of investing in new-build properties in Luxembourg.

Why choose a new-build property today?

Beyond these new government measures, buying a new-build property offers many advantages:

• Energy performance meeting the latest standards.
• Optimal living comfort.
• Reduced maintenance costs.
• Better budget control.
• The possibility to personalise your future home while it is still under construction.

With Thomas & Piron Luxembourg, you benefit from personalised support throughout every stage of your project, from reservation to handover of the keys.

Our advisors are available to explain these new measures, help you understand which benefits may apply to your situation, and guide you towards the property that best matches your expectations.

Discover our new-build houses, available apartments and book an appointment with one of our advisors to bring your property project to life.