Bëllegen Akt
The Bëllegen Akt is a tax credit that reduces, or even cancels, the registration and transcription duties due when buying your main residence in Luxembourg.
It is granted to individuals who buy a home to live in themselves. Each buyer has their own ceiling, usable in one or several purchases over their lifetime: a couple buying together therefore combines two credits. The notary applies it directly in the deed, at the buyer's request.
In return, the buyer undertakes to move into the home within a set period and to live there for a minimum time. If these conditions are not met, the administration can claim the benefit back.