Overview of the main aids available (subject to conditions)

• Home ownership incentive
  Up to €10,000 for the acquisition or construction of a home for primary and permanent residence, occupied as such for at least two years.

• Interest subsidy
  Reduction of the mortgage interest rate of up to 3.5% depending on your income.

• State guarantee
  Allows partial replacement of personal contribution when insufficient.

The Bëllegen Akt: immediate tax relief

The Bëllegen Akt is a tax credit on registration and transcription fees when purchasing a property intended for personal residence.

• Maximum amount
  Up to €40,000 per buyer.

• Type of purchase
  Applicable to the purchase of a home or building plot.

• Conditions
  Personal and effective occupation of the property for at least two years.

What BIL offers you

• Personalised support
  Our advisors help you assess rental profitability, charges, and tax impacts.

• Flexible solution
  Adjustable monthly payments, with early repayment possible.

Tax advantages

• Depreciation of existing property up to 5% per year and for off-plan property (VEFA), up to 6% per year.

• Rental income is taxed according to your marginal rate, but can be optimised through applicable tax deductions such as interest, maintenance costs, insurance, management fees, property tax, and other charges.

Why invest in Luxembourg?

• Dynamic and tight real estate market.

• Strong rental demand, especially in urban areas.

• Economic and legal stability.