Key takeaways: in Luxembourg, no property sale is enforceable against third parties without a notarial deed transcribed at the mortgage registry. The notary is an impartial public officer who advises both parties, verifies ownership and mortgages, collects duties for the State and secures the payment. "Notary fees" mainly consist of the 7% registration and transcription duties, reduced by up to €40,000 per buyer through the Bëllegen Akt tax credit. The country has 36 notaries, chosen by mutual agreement between the parties.
Who exactly is the notary?
The Luxembourg notary is a public officer, appointed by the Grand Duke and governed by the amended law of 9 December 1976 on the organisation of the notarial profession. Their mission is twofold: to give deeds their authentic character (certain date, evidentiary force, safekeeping), and to advise all parties neutrally and objectively. They are neither "the seller's notary" nor "the buyer's notary": they are the organ of what the profession calls preventive justice, the kind that avoids disputes before they arise.
The number of notaries is limited to 36 for the whole country, distributed by canton according to population. The official directory of the Chamber of Notaries (notariat.lu) lets you find one by locality. Deeds are drawn up in French or German, at the parties' choice.
What the notary checks before the deed
Between the compromis and the deed, the notary carries out the searches that secure the transaction:
- The seller's status as owner and the chain of ownership (thirty years of history).
- Mortgages, easements and other charges that may encumber the property: they must be cleared or knowingly taken over.
- The cadastral situation of the property sold.
- The parties' identity and the origin of funds: notaries are subject to anti-money-laundering legislation (amended law of 12 November 2004), like estate agencies. Questions about where your deposit comes from are not curiosity; they are a legal obligation.
After signature, the deed is transcribed at the mortgage registry: this transcription (organised by the law of 25 September 1905) is what makes your ownership enforceable against everyone. Between the parties, however, the sale is already perfect from the compromis: in Luxembourg, the compromis de vente is binding as a sale (Article 1589 of the Civil Code). The full process is detailed in this CARMO blog article: selling your house in Luxembourg, the 10 steps.
Who chooses the notary, and who pays?
The law provides that the compromis mentions "the notary or notaries" designated by mutual agreement between the parties. Two practical lessons: the choice belongs to both parties (in practice the buyer usually proposes, since the buyer pays the deed costs), and each party can have its own notary, both acting together. In common practice, using two notaries does not double the duties owed to the State; ask the offices concerned about their fees.
"Notary fees" broken down: where the money really goes
The phrase "notary fees" is misleading: most of it does not go to the notary, but to the State.
| Component | Amount | Beneficiary |
|---|---|---|
| Registration duties | 6% of the price | State (AED) |
| Transcription duties | 1% of the price | State (AED) |
| Bëllegen Akt tax credit (main residence) | up to −€40,000 per buyer | You |
| Notary's fees | Regulated tariff (ask for a quote) | Notary |
| Administrative costs (searches, extracts, stamps) | Variable by file | Administrations |
Notaries' fees are not free: they are set by a regulated tariff (Grand-Ducal decree of 31 December 1938 and Grand-Ducal regulation of 24 July 1971), and any charge contrary to the tariff is void. No official scale is published online: ask the office for a provisional statement, which is standard practice.
On the Bëllegen Akt: €40,000 per buyer, i.e. €80,000 for a couple, provided you occupy the home as your main residence. The "Booster fir de Wunnengsbau" package announced on 16 July 2026 provides for €45,000, retroactive to deeds signed from that date, subject to the law being voted. For buying as a couple and structuring the purchase, see also this CARMO blog article: buying together in Luxembourg.
The real timeline: from compromis to deed
- Signing the compromis: the sale is legally formed. Registration with the AED within 3 months.
- Loan condition precedent: generally 4 to 6 weeks to obtain the bank's answer.
- The notary's searches and deed preparation: in practice, the deed is signed most often 2 to 3 months after the compromis, allowing for verifications, release of funds and, where applicable, discharge of the seller's mortgages.
- On the day of the deed: the price passes through the office's escrow accounts, guaranteeing simultaneous payment to the seller and handover of the keys. The energy performance certificate is handed to the new owner.
- After the deed: the notary has the deed registered and transcribed; ownership becomes enforceable against third parties.
The 1948 attestation: the anti-concealment lock
A detail almost nobody explains: when an estate agency is involved in the sale, the law of 28 January 1948 requires an attestation to be produced at registration, together with the deed, in which the intermediary certifies that the price stated in the deed is the price actually agreed between the parties. Any side agreement concealing part of the price is void and heavily sanctioned. The agency draws up and signs this attestation: one more link in the chain of transparency between agency, notary and administration, and a protection for both parties.
If you are selling, if you are buying
If you are selling
Prepare what the notary will ask for: title deed, energy performance certificate, mortgage situation (your loan balance will be repaid through the office) and, in a co-ownership, the syndic's information. A complete seller file can save several weeks on the deed date, and therefore on getting paid.
If you are buying
Budget the costs from the start: they are normally paid from your own funds, on top of the deposit required by the bank. Do not wait for the deed to ask your questions: the notary is also there to advise you free of charge on how to structure the purchase (as a couple, through a company, split ownership) before the compromis is signed, which is when everything is really decided.
Frequently asked questions
How much are notary fees in Luxembourg?
The bulk consists of registration and transcription duties: 7% of the price, reduced by up to €40,000 per buyer (Bëllegen Akt) for a main residence. Add the notary's regulated fees and administrative costs: ask the office for a provisional statement.
Who pays the notary, the buyer or the seller?
The costs of the deed of sale are customarily borne by the buyer. The seller bears their own costs, such as the discharge of their mortgage.
Can you use two notaries?
Yes, the law speaks of "the notary or notaries" designated by mutual agreement in the compromis. Each party may be assisted by its own.
When do you really become the owner?
Between the parties, upon signing the compromis, unless a customary clause postpones the transfer to the deed. Vis-à-vis third parties, only after the notarial deed and its transcription at the mortgage registry.
How long between the compromis and the notarial deed?
Most often 2 to 3 months in practice: bank answer (4 to 6 weeks), the notary's searches, deed preparation and release of funds.
What is the 1948 attestation?
A mandatory attestation when the sale involves an intermediary: the agency certifies that the price in the deed is the price actually agreed. It is produced at registration with the deed and protects the parties against any price concealment.
What to remember: the notary secures the sale, but intervenes after the decisive moment. Everything that matters, price, conditions, clauses, financing, is locked in when the compromis is signed, which is binding and cannot be retracted. It is upstream, with a prepared file and a well-negotiated compromis, that your interests are really protected.
Request my free valuationRead: the 10 steps of a sale
Sources and legal basis
- Chamber of Notaries of the Grand Duchy of Luxembourg (notariat.lu): the notary, notarial deeds, directory
- Ministry of Justice: the notarial profession
- Amended law of 9 December 1976 on the organisation of the notarial profession (Legilux); law of 25 September 1905 on the transcription of real property rights
- Guichet.lu: the compromis de vente
- Registration Duties Administration (AED): 7% duties and Bëllegen Akt tax credit; law of 28 January 1948 (price attestation, AED consolidated text)
By David Carmo, founder of CARMO Immobilier, has been a real estate professional since 2008. A former member of the board of directors and disciplinary council of the Chambre Immobilière du Grand-Duché de Luxembourg, he is today a founding member and board member of the Fédération des Agents Immobiliers (FAI) and a trainer at the Académie de l'Immobilier.
This article is for information purposes and does not constitute legal advice. Check the legislation in force and consult your notary before any decision.