With the aim of facilitate the possibility of home-ownership real intended for housing for clean need located at the Grand Duchy, the Luxembourg State places at your disposal a whole panoply of measurements and direct or indirect assistances:
Which are they?
- Principal capital grants:
- Precede construction,
- Precede acquisition,
- Precede of saving (maximum 5.000 €),
- Precede installation with the needs for the physically handicapped people,
- Indirect assistances:
- Tax credit
Since May 7, 2002, each person is given a tax credit, i.e. of an abatement to the fees registration of Euro 20.000. - (fixed at 2 X 20.000. - Euro if two joint imposed collectively) at the time of the acquisition of a housing at ends of owner-occupied and principal housing or of a ground of construction
- Tax favour as regards VAT
In order to stimulate the construction of residences, the State subjects the creation and the restoration of a housing to rate VAT super-tiny room of 3 % provided housing is affected at ends of principal dwelling.
The large-ducal payment of July 30, 2002 allows the direct application of rate VAT super-tiny room of 3 % . To this end the taxable person, in charge of the completion of the work, must introduce a request for application of the rate super-tiny room with the administration of the recording and fields for approval.
In the event of preliminary absence of authorization, the company puts in account generally applicable rate VAT and the owner must resort to the procedure of refunding in order to profit from the restitution partial of the VAT (difference between the rate of 15 % and 3 %). Remain subjected to the procedure of refunding the sales of not yet affected new buildings, the sales of buildings to be built for the part completed at the date of making of the notarial act, the building material deliveries and the invoices not exceeding Euro 3.000. -.
The maximum advantage resulting from the rate super-tiny room cannot exceed Euro 50.000. - by housing.
- Assistances in interests
- Subsidy of interest according to the importance and the composition of your incomes on an amount of loan of 125.000 Euro maximum which can extend up to 25 years,
- Interest rebate according to the number of dependent childrens on an amount of loan of 150.000 Euro maximum.
- Guarantee of the State
- If you can justify of a saving with an initial deposit of 240 Euro minimum and thereafter of a regular saving of 290 Euro minimum per annum during at least three years near only one banking institute, the State can provide you a part of the guarantee necessary to the allowance of your loan (to the maximum 30% of the real capital cost).
- Communal assistances (according to the commune):
- Precede acquisition,
- Precede construction.
There do you have right?
To be able to profit from this State aid, you must obligatorily meet the following conditions:
- to have legally domiciled in the Grand Duchy of Luxembourg, not to be owner or usufructuary of another building,
- to observe the conditions of incomes fixed by the réglement large-ducal one of June 17, 1991,
- not to have a fortune higher than 7.500 Euro (index 100), is currently nearly 44.300 Euro,
- you to engage to occupy during at least 10 years the building bought, built or transformed under penalty of refunding of the touched assistances.
The building for which you request the loan must, also, to meet certain conditions to him:
For the buildings built after September 10, 1944, there are certain conditions of surface to respect:
Minimum = 65 m2
maximum = 140 m2
Minimum = 52 m2
Maximum = 120 m2
- maximum surfaces are to be increased by 16 m2 starting from the third dependent children and, under certain conditions, by 20 m2 for very ascending alive in the common household when this one counts more than four people.
- the room of stay-living room cannot exceed 40 m2.
For any additional information concerning these official assistances, please address your requests to:
Ministry for Housing and Town planning
Service of the Assistances to Housing
Coin Avenue Gaston Diderich / Boulevard G.D. Charlotte
Premiums of acquisition/construction, Tél. 478-4861
Subvention/Bonification of interests, Tél. 478-5559
With regard to the restitution partial of the VAT, please contact:
Administration of the Recording and the Fields
Bureau d'Imposition XII
7 rue du Plébiscite
For the communal assistances, address you directly to the secretariat of the commune in which you decided to establish your residence.