Notary fees in Luxembourg in 2026: amounts, calculation and Bëllegen Akt

In Luxembourg, the costs associated with the purchase mainly include 7 % in registration and transcription fees, plus the notary’s fees and disbursements. The Bëllegen Akt may reduce the tax liability by up to €40,000 per buyer. The Luxembourg government announced an increase to €45,000 in July 2026, but the measure is still subject to the law coming into force.

How much will notary fees cost in Luxembourg in 2026?

Without a tax credit, the duties payable on the purchase of a house, a flat or a building plot normally amount to 7 % of the price or taxable value of the asset. The notary’s statutory fees and administrative costs are added to this amount.

In practice, the final amount therefore depends on four factors:

• the price of the property; ;
• the balance of Bëllegen Akt available to each purchaser; ;
• the fees and disbursements relating to the transaction; ;
• any fees associated with a credit agreement or mortgage.

The term «notary fees» can be misleading. The majority of the sums paid at the time the deed is drawn up generally consist of taxes collected by the notary on behalf of the State, rather than the notary’s own remuneration.

What do notary fees include?

In practical terms, the costs associated with buying a property include the duties paid to the State, the notary’s regulated fees and the expenses incurred in preparing the deed.

What taxes are payable at the time of purchase?

The standard rate applicable to a property purchase in Luxembourg is 7 % :

• 6 % of registration fees ;
• 1 % of transcription fees.

The notary collects these fees when the deed is signed, and then pays them to the Administration for Registration, State Property and VAT, known as the AED.

How is a notary paid?

A regulated tariff sets the notary’s fees, that is to say, their remuneration for the deeds and formalities they carry out. These cover, in particular, the review of the case file, preliminary research, the drafting of the deed, registration formalities and the safekeeping of the authentic deed.

A notary’s fees are therefore not based on a single percentage rate applicable to all sales. The exact amount depends on the nature of the deed, the value involved and the necessary formalities.

What other costs might be involved?

The notary may also charge for the reimbursement of expenses incurred in preparing for the sale. These disbursements may include, in particular:

• cadastral documents; ;
• administrative enquiries; ;
• copies and certificates; ;
• certain information relating to the co-ownership; ;
• mortgage formalities.

Bank financing may also require a separate credit or mortgage deed, which comes with its own fees.

How to calculate notary fees in Luxembourg?

The calculation begins with the registration and transcription fees. Then deduct the Bëllegen Akt, up to the limit of the available balance for each buyer.

Calculation formula

Gross duty = price or taxable value of the goods × 7 %

Tax payable = gross tax – available tax credit

However, the AED still receives a minimum of 100 € in respect of registration and transcription fees.

The total budget required is therefore:

fees following the Bëllegen Akt + notary’s fees + disbursements + any costs relating to the financing

The statement provided by the solicitor remains the only estimate that is appropriate for your deed and your circumstances.

How will the Bëllegen Akt work in 2026?

The Bëllegen Akt is a tax credit that reduces registration and title registration fees when purchasing a property intended to become the purchaser’s main residence.

As of the date this article was updated, the legal limit stated by Guichet.lu is €40,000 per individual. A couple can therefore borrow up to a total of 80 000 €, provided that both purchasers are eligible and still have their full balance.

Furthermore, each buyer can use the credit in one go or gradually across several purchases. You can check your remaining balance in your MyGuichet.lu account.

Will the Bëllegen Akt rise to €45,000?

On 16 July 2026, the Luxembourg government announced a increase in the Bëllegen Akt from €40,000 to €45,000 per buyer. The measure is to apply to acquisitions concluded on or after 16 July 2026, with the possibility of retroactive adjustment following the Act’s entry into force.

However, As at 3 August 2026, Guichet.lu still shows the statutory ceiling of €40,000. Anyone signing a deed on or after 16 July 2026 should therefore ask their notary how the future increase will be handled and what reimbursement procedures may be required.

What conditions must be met to qualify for the Bëllegen Akt?

The Bëllegen Akt is available only to individuals who purchase a property to use as their main, personal and actual residence. Income, assets and the value of the property do not determine eligibility.

In practical terms, the loan may relate, for example, to:

• a house or a flat; ;
• a property under construction; ;
• a plot of land ready for immediate development, intended to be the owner’s main residence; ;
• certain outbuildings close to the house, such as a garage or a garden.

However, second homes, weekend homes, commercial premises and properties intended for letting are not eligible.

How soon must you move into the property?

The buyer must live in the property:

• in the 2 years depending on the date of the notarial deed; ;
• in the 4 years for a building plot or a property under construction; ;
• for a continuous period of at least 2 years.

However, a request for an extension of the occupancy period may be made in writing, setting out the reasons, to the Director of the AED.

What must the notarial deed contain?

The application for a Bëllegen Akt is submitted by the notary at the time of signing. To be complete, the application must include the following details, amongst others:

• the application for a tax credit; ;
• a commitment to live in the property personally; ;
• a commitment not to assign him to another post during the compulsory period; ;
• an undertaking to repay the benefit in the event of failure to comply with the conditions; ;
• an undertaking to notify the AED of any sale or change of use within three months.

Can the property be let or sold during the first two years?

Renting out the property, even on a part-time basis, selling it or ceasing to occupy it before the end of the two-year period may result in the full tax credit having to be repaid, together with statutory interest.

Nevertheless, exemptions may be granted in certain exceptional circumstances. For example, an exemption may be considered in cases of force majeure, illness, divorce, the death of a spouse, or a work-related relocation beyond the purchaser’s control. The application must be submitted to the AED.

How much should you budget for, depending on the property’s price?

To help you understand the calculation better, the following examples use the statutory ceiling of €40,000 per buyer, assuming that every buyer is eligible and still has their full credit balance.

Please note, however, : these amounts cover only registration and transcription fees. You must therefore also add the notary’s fees, the notary’s disbursements and any costs relating to the mortgage still need to be added.

As a guide, with the announced ceiling of 45 000 €, someone buying a property for €750,000 would pay no more than €7,500 in stamp duty. For a couple buying a property worth €1.2 million in equal shares, the stamp duty would be reduced to the statutory minimum of €100, subject to the measure coming into force.

How can atHome help you prepare for your purchase?

The cost of the property is only part of the budget. You should also bear in mind the legal fees, the deposit, any renovation work and the monthly repayments. Finally, to prepare for your project, estimate your property budget with atHomeFinance before viewing the properties at sell in Luxembourg on atHome.

Frequently asked questions about notary fees in Luxembourg

Does the Bëllegen Akt cover the notary’s fees?

No. The Bëllegen Akt only reduces the registration and transcription fees payable to the State. However, it does not cover the notary’s regulated fees, administrative costs or any charges relating to a loan or mortgage. Even where the loan covers the bulk of the fees, the buyer must therefore allow for other costs associated with the signing of the deed.

Do you have to be a first-time buyer to qualify for the Bëllegen Akt scheme?

No. The Bëllegen Akt is not exclusively reserved for first-time property purchases. In practice, each person is entitled to a credit balance that can be used either in a single instalment or gradually, until the balance is exhausted. However, the purchase must be for a main residence and must comply with the occupancy conditions. The available balance can be checked in the MyGuichet.lu private area.

Can a non-resident benefit from the Bëllegen Akt?

Yes. A person residing in a country within the European Economic Area may apply to have the loan credited at the time of the transaction, provided they take up residence in the property purchased in Luxembourg. However, a person residing in a third country must generally provide proof of residence in Luxembourg before the loan is granted.

Does the Bëllegen Akt apply to building land?

Yes, provided that the land is situated in a residential area, is ready for immediate development, and is intended to serve as the buyer’s main residence. In this case, the owner normally has four years from the date of the deed to move into the property once it has been built, and must then live there for at least two consecutive years.

Who pays the notary’s fees when a property is sold?

The parties may agree by contract who is to bear the notary’s fees. In Luxembourg, these fees are generally paid by the purchaser. Consequently, the person who bears the costs is also, as a general rule, the one who chooses the notary responsible for drawing up and executing the deed.

This article sets out the general rules in force as at 3 August 2026. It is not a substitute for a notary’s statement of account, nor for legal or tax advice tailored to your circumstances. Please check the applicable threshold under the Bëllegen Akt before signing the deed.