The keys to understanding property better.

The notions that come up in every file.

• The role of the notary

  In Luxembourg, the notary plays a central role in every property transaction. They make the sale legally secure, check the essential elements of the file and authenticate the deed that officially transfers ownership.

  The essentials

  • In particular, the notary checks the title deed, mortgage registrations and any easements.
  • They prepare and draft the authentic deed of sale, then have it signed by the parties.
  • They calculate and collect the registration and transcription duties payable to the State.
  • They ensure the sale is registered with the relevant authorities so that the transfer of ownership is enforceable against third parties.
  • They also check various legal and administrative elements required for the transaction to be valid.

  The team's advice

  You can choose your own notary, even if the seller has already appointed one. The two notaries can then work together on the same file, without this necessarily doubling the fees.

• Buying building land

  Before buying a plot of land in Luxembourg, it is essential to check what can actually be built on it. Buildability depends in particular on the municipal planning rules and the requirements applicable to the plot.

  The essentials

  • The PAG – Plan d’aménagement général (general development plan) determines, among other things, the land use and the main planning rules applicable to the zone.
  • The PAP – Plan d’aménagement particulier (detailed development plan), where one exists, sets out the building possibilities in more detail: siting, height, setback, density or volume.
  • You need to check the available connections: water, electricity, sewerage, telecommunications and road access.
  • Any easements, environmental constraints or specific requirements must also be checked before buying.
  • The municipality can provide important information on development projects or planned changes in the area.

  The team's advice

  Before signing, consult the PAG, the applicable PAP and the municipal requirements. For a major project, also have the building potential confirmed by an architect or another qualified professional.

• Building permit

  In Luxembourg, many construction, alteration, change-of-use or demolition works require prior authorisation from the municipality. The permit is issued by the bourgmestre (mayor), on the basis of the planning rules applicable to the plot and the project.

  The essentials

  • Works requiring a permit include new buildings, major alterations and changes of use.
  • The application must be submitted to the bourgmestre of the municipality concerned.
  • The content of the file may vary depending on the municipality and the nature of the project.
  • Depending on the planned works, the plans may have to be drawn up by an architect or another qualified professional.
  • A building permit alone is not always enough: other permits or formalities may be required before work starts.
  • When a property is sold, works carried out without the necessary permits can complicate the file and require additional checks.

  The team's advice

  If you are buying a property that has been extended, altered or had its use changed, ask for the corresponding permits before committing. This lets you check that the actual state of the property matches the municipal records.

• A property in an estate

  When a property forms part of an estate in Luxembourg, it may be held in joint ownership (indivision) by several heirs until the estate is divided. Selling it therefore requires good coordination between the beneficiaries and a clearly established inheritance situation.

  The essentials

  • As long as the property remains in joint ownership, the heirs jointly hold the rights to the estate.
  • The estate can be divided amicably, possibly with the help of a notary, or through the courts in the event of disagreement.
  • The inheritance declaration must include, among other things, the properties, their location and their value.
  • The value of properties is in principle assessed according to their market value on the date of death.
  • Any inheritance tax depends in particular on the degree of kinship and the share received by each heir.

  The team's advice

  Have the property valued early enough and make sure all the heirs have the same information. A clear, shared valuation generally makes decision-making easier and limits deadlocks when the property is put up for sale.

• Gifting a property

  Giving a property during your lifetime lets you organise the transfer of your assets. In Luxembourg, the gift of a property located in the country must be made by notarial deed.

  The essentials

  • The gift of a property located in Luxembourg must be executed before a Luxembourg notary.
  • The registration duties depend in particular on the degree of kinship between the donor and the recipient.
  • A transcription duty of 1% also applies in principle to the gift of a property located in Luxembourg.
  • It is possible to give only the bare ownership of the property while retaining the usufruct, i.e. the right to live in it or to collect the rent.
  • The value used to calculate the duties is in principle the market value of the property at the time of the gift.

  The team's advice

  Prepare a gift with your notary well in advance. They can compare the different transfer options, calculate the applicable duties and check the consequences for the other heirs.

• Energy renovation grants

  Luxembourg offers several forms of aid to improve the energy performance of a home. In particular, the Klimabonus 2026 scheme can support certain insulation and energy renovation works and the installation of equipment using renewable energy.

  The essentials

  • The Klimabonus can support works such as roof or wall insulation, window replacement and certain energy equipment.
  • For a renovation covering several elements, prior energy advice is generally required.
  • A simplified procedure exists for the renovation of a single element of the thermal envelope, under certain conditions.
  • Before works begin, you generally need to obtain approval in principle from the Guichet unique des aides au logement (one-stop shop for housing aid).
  • Some municipalities also offer aid in addition to the national schemes.
  • The aid can help improve the home’s energy performance and its energy rating after renovation.

  The team's advice

  Check your eligibility and the steps involved before signing quotes or starting works. Some aid requires prior approval, and the conditions may vary depending on the nature of the project.

• Adaptations for people with reduced mobility

  In Luxembourg, financial aid may be granted to adapt a home to the needs of a person with a disability, in order to improve their accessibility, safety and day-to-day independence.

  The essentials

  • The aid may cover, among other things, access to the home, widening doors, installing a lift or equivalent equipment, and adapting the kitchen, bathroom or toilets.
  • The home must be located in Luxembourg and be the main and permanent residence of the person concerned.
  • The aid can be up to €20,000 per person with a disability, without exceeding 60% of the cost of the works concerned or the costs actually remaining payable after any contribution from long-term care insurance.
  • The amount depends in particular on the household’s family and financial situation and on any other cover available.
  • The application must be submitted to the Guichet unique des aides au logement (one-stop shop for housing aid), with the necessary supporting documents.
  • The deadline for submitting the application is in principle 2 years from the date the invoices were issued.

  The team's advice

  Before committing to major works, check which scheme best suits your situation. Depending on the profile of the person concerned, other forms of cover, notably through long-term care insurance, may also come into play.

• Rainwater harvesting grant

  Luxembourg provides financial aid for installing a rainwater harvesting system for a home. This type of installation helps reduce drinking water consumption for certain uses and manage rainwater better.

  The essentials

  • The aid can be requested by, among others, the owner, the developer or the tenant of a home.
  • The roof connected to the system must have a minimum surface area of 40 m².
  • The tank must be watertight and have a minimum capacity of 3,000 litres per home.
  • The installation must include, among other things, a filter and a booster pump.
  • The application must be accompanied by the receipted invoices and the report certifying that the installation is compliant.
  • Some municipalities may also offer aid in addition to the national grant.

  The team's advice

  Before installation, check the technical criteria required and ask your municipality. Local aid can sometimes top up the national scheme.

• Buying as a resident or cross-border worker

  You can buy a property in Luxembourg whether you are a resident or a non-resident. In practice, the main differences concern financing, tax and access to certain aid linked to the main residence.

  The essentials

  • A non-resident can buy a property in Luxembourg; the purchase conditions are not restricted to residents.
  • Housing aid linked to the main residence generally requires the purchased home to become your main and permanent residence in Luxembourg.
  • Financing conditions may vary depending on your situation, your country of residence, your income and the bank’s policy.
  • If the property is let, rental income from a property located in Luxembourg is in principle taxable in Luxembourg, including for a non-resident owner.
  • A non-resident’s personal taxation may differ from that of a resident, notably depending on Luxembourg-source income and possible assimilation to resident tax status.

  The team's advice

  If you live in France, Belgium or Germany and wish to buy in Luxembourg, compare several financing options and have the tax implications of your project checked in advance. Depending on whether you are buying to live in the property or to invest, the applicable rules and advantages may differ.