The «Booster fir de Wunnengsbau» of July 16, 2026, exempts the construction portion from registration fees for any off-plan purchase of a primary residence completed at a maximum of 80 %, and increases the tax credit «Bëlegen Akt» tax credit from €40,000 to €45,000 per person. Upperside is currently at 75 % for construction : The last two units are being added to the program.
Penthouse — Lot 4.1
34 340 €
saved on registration fees
Garden-level unit — Lot 0.1
48 139 €
saved on registration fees
Calculation Details
| Purchasing couple — primary residence | Before the measures | With the measures | Difference |
|---|---|---|---|
| Penthouse — Unit 4.1 · €1,837,900 (including tax) 3 bedrooms, 1 bathroom, 3 toilets | |||
| Registration fees due | 114 340 € | €60,900 (land only) | − €53,440 |
| «Bëlegen Akt» Tax Credit» | 2 × 40,000 € | 2 × 45,000 € | + 10 000 € |
| Actual Balance Due | 34 340 € | 0 € | − €34,340 |
| Garden-level unit — Lot 0.1 · €2,065,000 (including tax) 3 bedrooms, 1 bathroom, 3 toilets | |||
| Registration fees due | 128 139 € | €68,250 (land only) | − €59,889 |
| «Bëlegen Akt» Tax Credit» | 2 × 40,000 € | 2 × 45,000 € | + 10 000 € |
| Actual Balance Due | 48 139 € | 0 € | − €48,139 |
The window closes based on the project, not the calendar.
The measure is in effect through July 16, 2029, but it requires that the property be at least 80 % complete at the time of acquisition. Upperside is at 75 % and is scheduled for delivery this winter. It is the project’s progress, not the date, that determines the outcome.
Eligibility Requirements
- Acquisition by a natural person
- Intended for the’primary residence : Renting is not permitted
- Successfully completed at 80 % maximum upon signing
- Tax credit of 45,000 € per person : €90,000 for a couple
What's Left in Upperside
- 2 of 8 units : the other six are placed
- Luxury residential complex: 5 apartments and 3 studio apartments
- Natural stone facade and select siding
- Super-reduced VAT rate of 3 % already included in the prices above
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