In support of the real estate sector, the government has implemented various tax measures.

Here they are:

For the year 2024:
• Increase in the tax credit (“Bëllegen Akt”).
• Introduction of the “Bëllegen Akt” for investment in rental housing.
• Reduction in the capital gains tax rate.
• Increase in the rate and duration of accelerated depreciation of housing built for rental purposes.
• Immunization of real estate capital gains transferred to housing used for social rental management or to housing belonging to energy performance class A+.

Structural measures with no time limit:
• Increase in the tax deductibility of interest payments.
• Increase in the exemption of net income from social rental management.
• Increase in the exemption from capital gains tax to the Housing Fund.
• Introduction of a partial tax exemption on premiums paid for the purpose of renting accommodation limited to young employees up to the age of 30.

We are at your disposal to discuss it and help you benefit from it !!