Bëllegen Akt: what you lose if you sell too early

How much is the Bëllegen Akt worth in 2026?

€40,000 per person, so €80,000 for a couple, and this amount is now permanent. Bill 8540, voted on 25 June 2025, replaced the €30,000 with €40,000 for all notarial deeds signed since 1 July 2025, with no end date (Chamber of Deputies report). The government put it this way: the credit is raised "definitively" to €40,000 (gouvernement.lu).

A quick recap: €20,000 until 2023, €30,000 from 7 March 2023, €40,000 on a temporary basis from 1 January 2024 to 30 June 2025, then €40,000 for good. Be careful, the guichet.lu page still describes it as temporary: it is out of date.

The credit covers registration and transcription duties, i.e. 7 % of the price. €40,000 therefore wipes out the duties on a price of about €571,000 for a single buyer, and about €1,142,000 for a couple. You can use it in one go or across several purchases until it runs out. If you had already used part of the old €30,000, you keep the balance plus the extra €10,000.

And the €45,000 people talk about? Bill 8806, announced on 16 July 2026, would raise the credit to €45,000 per person. It is a bill, not a law. Do not build any financing plan on it until it is voted.

Who qualifies, and for which property?

Any natural person buying the home they will live in themselves. This also applies to building land or a property under construction (VEFA, off-plan). Second homes and properties intended for rental are excluded, as are donations and inheritances. There is no income ceiling and no price ceiling (guichet.lu).

It is precisely because the condition is simple, living in the property, that the penalty is harsh when you do not live there long enough.

Which conditions must you meet after the purchase?

Two deadlines, one after the other. First, you must personally move in within 2 years of the deed, or within 4 years for building land or an off-plan purchase, as confirmed by the answer to parliamentary question 3764 of 12 March 2026 (Chamber of Deputies). Then you must live there continuously for at least 2 years.

If a building project runs late, the occupation deadline can be extended, on a written and reasoned request to the director of the Administration de l'enregistrement, des domaines et de la TVA (AED). Make it before the deadline, not after.

What exactly do you lose if you sell too early?

All the credit used, plus interest. If, before the end of the 2 years of occupation, you sell, you rent out the home, even partially, or you stop living there, the AED demands full repayment of the credit, plus legal interest from the date it was granted. You must report this change to the AED in writing within 3 months (guichet.lu).

Two simple examples:

• A single buyer purchases an apartment for €500,000. The 7 % duties come to €35,000, fully covered by the credit. They sell after 18 months: they repay €35,000, plus interest.
• A couple buys for €750,000. The duties reach €52,500, the credit wipes them out and the couple has €27,500 of credit left for later. If they sell after a year and a half, they pay back €52,500, plus interest.

Renting a room to a friend to ease the mortgage also counts as partial rental. Many people do not know that.

The tax office may exempt your capital gain, the AED will still take the credit back. These are two separate rules, with two separate administrations.

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On the capital gains side, the sale of your main residence remains exempt whatever the holding period, if you live there at the time of sale (guichet.lu). But if you rented it out before selling, you lose twice: the credit is clawed back and, with less than 5 years of ownership, the gain becomes a speculation gain taxed at the full scale.

Which exceptions protect you?

The ones life imposes, which the AED accepts case by case. Repayment can be waived in the event of force majeure, illness making occupation impossible (with a medical certificate), forced sale, expropriation, death of a spouse, divorce or the end of a partnership. A job relocation beyond your control can also be accepted if you move back in before the 2 years are up.

The key word is "decision": no exception applies automatically. You write, you provide evidence, the administration decides. A change of mind, falling for a bigger house or a good purchase offer are not force majeure.

The trap of signing the preliminary contract too early

This is the most common mistake, and the most expensive. In Luxembourg, signing the preliminary contract (compromis) in principle transfers ownership immediately. Signing a compromis 20 months after moving in can therefore be enough to break the 2-year rule, even if the notarial deed is scheduled three months later.

There is a fix: a clause that defers the transfer of ownership to the authentic deed, signed after the 2 years are over (guichet.lu). Ask your notary for it as soon as the compromis is drafted. It costs nothing and can save you from repaying tens of thousands of euros.

How do you sell without losing your credit?

By counting the dates before you look for a buyer. Note the date of the purchase deed, the actual date you moved in, and add 2 years of continuous occupation. If you fall short, you have three options: wait, plan a compromis with a deferred transfer of ownership, or, if an exception applies to you, write to the AED before selling. In every case, have your notary check the timeline.

The market gives you time to do it right. In the second quarter of 2026, apartment sales were still down 33.9 % year on year, a consequence of the end of the temporary tax measures on 30 June 2025 (Le Logement en chiffres no. 20). Buyers are more selective: a well-prepared property sells better than one sold in a hurry.

At Secretimmo, an off-market agency and platform, we can prepare your sale discreetly, find a buyer and schedule the signing after the date that protects your credit. Begin with the free estimator at secretimmo.lu/valuation: you get a range in two minutes. The detailed valuation is free if a mandate is signed within the week, otherwise it is invoiced at €600 excluding VAT.

This article draws on guichet.lu pages, the committee report on bill 8540, the government press release of 25 June 2025, parliamentary question 3764 and Le Logement en chiffres no. 20. Bill 8806 has not been adopted at the date of publication. The figures quoted are indicative and do not replace the advice of your notary or tax adviser.

Frequently asked questions

How much is the Bëllegen Akt in 2026?

€40,000 per person, so €80,000 for a couple, permanently for deeds signed since 1 July 2025. Bill 8806, announced on 16 July 2026, provides for €45,000, but it has not been adopted yet.

How long do you have to live in the property?

You must move in within 2 years of the deed, or within 4 years for building land or an off-plan (VEFA) purchase, then live there continuously for at least 2 years.

What happens if I sell before 2 years?

You repay the full credit used, plus legal interest from the date it was granted. You must report the sale to the AED in writing within 3 months. For a €750,000 purchase, the credit to pay back reaches €52,500.

Can I rent out a room without losing the credit?

No, not during the 2 years of mandatory occupation. Any rental, even partial, triggers repayment of the credit with interest.

Does a divorce mean repaying the Bëllegen Akt?

Not necessarily. Divorce or the end of a partnership is one of the exceptions, along with force majeure, illness, death of a spouse or expropriation. The exception is not automatic: the AED decides on a written, reasoned request.