In short: no, the Bëllegen Akt is not adjusted according to energy class. No official reform provides for it (Ministry of Finance, "Nouveautés 2026"). The tax credit remains 40,000 euros per buyer. Energy class does, however, already affect other measures: capital-gains exemption for A+ properties, and renovation grants.
Where the confusion comes from
Articles are circulating claiming that the tax credit on registration duties (the Bëllegen Akt) would vary by energy label: a bonus for classes A and B, a reduced credit for energy-inefficient homes. That is a projection, not an adopted measure. The Ministry of Finance's official list of 2026 tax changes contains no such provision. You should know this before basing a purchase decision on it.
The Bëllegen Akt, what it really is
The Bëllegen Akt is a tax credit on registration and transcription duties, granted for the purchase of a main residence in Luxembourg. Its amount reaches 40,000 euros per buyer, that is 80,000 euros for a couple. This increase, from 30,000 to 40,000 euros, was made permanent by the law of 3 July 2025: it is no longer a temporary measure.
The conditions are specific: occupy the home as a main residence within two years, not already own another dwelling at the time of the request, a property located in Luxembourg, and a credit not yet used up. For reference, registration and transcription duties normally amount to 7% (6% plus 1%), and the credit is offset against these duties. The amount depends neither on energy class, nor on the municipality, nor on the age of the property.
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How much it actually represents
A worked example. For a purchase at 600,000 €, registration and transcription duties (7%) come to 42,000 €. A couple, with an 80,000 € credit, then pays no duty at all. A single buyer, with 40,000 €, pays only about 2,000 €. In practice, the credit covers the full duties up to roughly 571,000 € for a single buyer, and about 1,143,000 € for a couple. Here again, energy class plays no part in the calculation.
What genuinely links energy class and taxation
Energy performance does have tax effects in Luxembourg, but elsewhere than on the Bëllegen Akt:
- Capital gains and class A+: the 2024 housing package introduced a capital-gains exemption for the sale of certain properties, notably residential buildings reaching the A+ level. A real lever for anyone selling a high-performance property (check the deadline applicable to your situation).
- Renovation grants (Klimabonus 2026): subsidies to improve energy performance. In 2026, the photovoltaic grant is pre-financed and deducted directly from the installer's invoice.
- Accelerated depreciation: for a rental dwelling, the depreciation rate for sustainable energy renovation works rises from 6% to 10% in 2026.
- 3% housing VAT for the construction or renovation of a main residence, under conditions.
The common thread: the State encourages sustainable housing, but through capital gains and grants, not by adjusting the registration credit.
What is circulating versus what is official
| What is circulating | What is official |
|---|---|
| The Bëllegen Akt is boosted for classes A and B | False. Fixed amount of 40,000 euros per buyer |
| The Bëllegen Akt is reduced for inefficient homes (E to G) | False. No adjustment by class |
| Energy class has no tax effect | False. It affects capital gains (A+) and grants |
| All housing-package measures are permanent | Partly. The 40,000 euro Bëllegen Akt is permanent; others were temporary |
Our view from the field. In the southern market, energy class does not change your Bëllegen Akt, but it does change your price and your time to sell. A class F property is negotiated harder, because the buyer factors in the cost of works. That is where energy really weighs, along with capital gains, not in the registration credit.
What this means in practice
If you are buying
- Count your Bëllegen Akt at its true value: 40,000 euros per buyer, whatever the class.
- Do not pay more for a property believing in a tax bonus that does not exist. Performance is valued through running costs and resale, not through the registration credit.
- For a property to renovate, price the Klimabonus grants as early as the offer. See also our article on mandatory property diagnostics.
If you are selling
- If your property is very efficient (A+), look into the applicable capital-gains exemption.
- Highlight the energy class: it is a price and speed argument, not a mere formality. See also our agency.
Bottom line: be wary of articles announcing tax reforms in the conditional. In Luxembourg, the reference remains the Ministry of Finance and the Registration Authority. Checking the source before deciding already secures your project.
Frequently asked questions
Does the Bëllegen Akt depend on energy class?
No. The credit is 40,000 euros per buyer, with no adjustment by energy label. No official reform provides for it in 2026.
What is the amount of the Bëllegen Akt in 2026?
Up to 40,000 euros per buyer, that is 80,000 euros for a couple, made permanent by the law of 3 July 2025.
Does energy class have a tax effect in Luxembourg?
Yes, but on capital gains (A+ properties) and renovation grants (Klimabonus), not on the Bëllegen Akt.
What are the conditions for the Bëllegen Akt?
Main residence occupied within two years, not already owning a dwelling, property in Luxembourg, credit not used up.
Do registration fees change with the property's performance?
The normal rate is 7%. The Bëllegen Akt is offset against it, with no bonus or penalty linked to energy class.
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Sources and legal basis
- Nouveautés 2026, Ministry of Finance.
- Bëllegen Akt, Guichet.lu.
- Housing tax advantages, 2 June 2025 statement (AED).
- Klimabonus 2026, Guichet.lu.
This article is for information only and does not constitute tax or legal advice. Regulations evolve and each situation is specific. Before any decision, check the texts in force and consult your notary, the AED or an adviser. Information up to date at the time of publication.
By David Carmo, founder of CARMO Immobilier. A real estate professional since 2008, board member of the Real Estate Chamber of the Grand Duchy of Luxembourg, member of its disciplinary council, and trainer at the Real Estate Academy.