Budget 2027: 6% depreciation on let housing, a 12 month holding period for the securities exemption
Bill No. 8800 (October 7, 2026): accelerated depreciation on new rental housing from 4 to 6% (buildings up to 6 years old); the speculative period for securities and funds from 6 to 12 months; tax on property sales withheld at the transaction from 2028. Bills 8806 (Bëllegen Akt from EUR 40,000 to 45,000 for deeds from July 16, 2026) and 8807 (exempting off-plan purchases from the duty on the construction until July 16, 2029) were filed on July 24, 2026.
What this changes in the calculation
Nothing yet; if passed, funds 0% only after 12 months of ownership.
- Source
- PwC Luxembourg
- Status
- bill, not adopted
- Published