In order to reduce the expenses associated with the purchase of a home, the government has introduced a tax credit on the registration and transcription fees (also called "Bëllegen Akt") for purchasers of a building for personal habitation.
This tax credit is limited to €20,000 per purchaser. For a couple, this amount is doubled.
In all cases, the Registration and Real Estate Administration will collect a minimum amount of €100 as registration fee.
The purchaser must effectively and personally occupy the property within a period of 2 years from the date of the notarial deed of acquisition and must undertake to occupy the property for an uninterrupted period of at least 2 years for properties acquired after 1 January 2008.