Loi du 4 avril 2025 portant modification :\n1° de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu ;\n2° de la loi modifiée du 22 mai 2024 portant introduction d’un paquet de mesures en vue de la relance du marché du logement.\n | http://data.legilux.public.lu/eli/etat/leg/loi/2025/04/04/a121/jo — Luxembourg law | Esheria

Loi du 4 avril 2025 portant modification :\n1° de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu ;\n2° de la loi modifiée du 22 mai 2024 portant introduction d’un paquet de mesures en vue de la relance du marché du logement.\n

This text is the preamble of a Luxembourg law that amends an income tax law and a law on measures to relaunch the housing market.

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Jurisdiction
Luxembourg
Instrument
Act or statute
Citation
http://data.legilux.public.lu/eli/etat/leg/loi/2025/04/04/a121/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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capital gains deadline extension housing market income tax income taxation legal timeline property acquisition property sale real estate registration duties reimbursement request replacement real estate statutory amendment

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Statute overview

About this statute

This text is the preamble of a Luxembourg law that amends an income tax law and a law on measures to relaunch the housing market. For certain real estate realized from 1 January 2025 to 30 June 2025, the law treats the property as recently acquired for consideration if the time between acquisition or constitution and realization does not exceed two years. This article adds a new tax paragraph for income from the sale of certain buildings in a specific date window, with a condition that the sale occurs more than two years after acquisition or construction. This article changes deadlines for transferring capital gains into replacement real estate for certain gains realized in 2024 and the first half of 2025. This article replaces the date “31 December 2024” with “30 June 2025” in article 129f, paragraph 2.

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