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Housing Assistance: The Government Grants a Three-Month Extension

Housing Assistance: The Government Grants a Three-Month Extension

Initially scheduled to expire on June 30, 2025, the tax measures in favor of housing will ultimately benefit from an additional extension until September 30. This extension was announced this Monday by the Minister of Finance, Gilles Roth (CSV), through a new bill designed to support buyers.

📈 Strong recovery of the real estate market

The minister justifies this decision by the sharp increase in real estate sales observed since the beginning of the year: "Housing sales have more than doubled over the first four months of 2025 compared to the same period in 2024," he highlighted. A massive influx of requests would cause difficulties for banks and notaries, who would risk not being able to finalize all files on time.

According to him, this dynamic is the combined result of two factors: the tax benefits granted to households by the government, and a drop in interest rates, which together have strongly contributed to reviving the real estate market.

📋 Which measures are being extended?

The three-month grace period notably applies to:

  • The €20,000 tax credit per individual on rental income,
  • The 50% reduction of the taxable base for registration and transcription duties,
  • The accelerated depreciation at 6%,
  • The reduced taxation on capital gains from sales (at a quarter of the global rate),
  • The capital gains exemption for properties transferred for social use or meeting the A+ energy standard.

These measures will remain accessible provided that:

  • The preliminary sales agreement has been registered before June 30, 2025, or
  • The reservation contract has been submitted to the Registration Administration before this date.

In this case, the notary or the bank will have until September 30 to finalize the deed of purchase. A practical guide has been made available to assist those concerned.

đŸš« No further extension planned

Questioned about a possible extension beyond September, Gilles Roth answered in the negative: "The three-month timeframe should be sufficient."

🔐 The "BĂ«llegen Akt" maintained

Good news for future homeowners: the notarial tax credit, known as the BĂ«llegen Akt, will remain at €40,000 after June 30, 2025. This assistance allows buyers to pay no registration duties for a property with a maximum value of €571,000 per person — or up to €1,142,000 for a couple.

A bill has been submitted on this subject and should, if all goes well, be adopted by the Chamber of Deputies by summer.