Interest on savings deposits and bonds paid by a Luxembourg paying agent bears the final RELIBI tax of 20%. Gains on securities and funds after 6 months of ownership are exempt (except holdings above 10%). A property sale within 5 years is taxed on the scale of up to 42%, later at half the average rate (no more than 21%), with an allowance of EUR 50,000 once every 10 years; a main home is exempt. Purchase duty is 7%, and the Bëllegen Akt tax credit is EUR 40,000 per person.
What this changes in the calculation
Deposit, government bonds and corporate bonds 20%; fund 0% after 6 months.
Bill No. 8800 proposes raising accelerated depreciation on new rental housing from 4% to 6% a year from the 2026 tax year, where the base does not exceed EUR 1,600,000. From 2028 the tax on property sale gains would be withheld at the time of the transaction.
What this changes in the calculation
If adopted, tax on rental income from a new apartment falls; the sale tax rate does not change.
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.