Loi du 3 juillet 2025 modifiant la loi modifiée du 30 juillet 2002 déterminant différentes mesures fiscales destinées à encourager la mise sur le marché et l’acquisition de terrains à bâtir et d’immeubles d’habitation. | http://data.legilux.public.lu/eli/etat/leg/loi/2025/07/03/a279/jo — Luxembourg law | Esheria

Loi du 3 juillet 2025 modifiant la loi modifiée du 30 juillet 2002 déterminant différentes mesures fiscales destinées à encourager la mise sur le marché et l’acquisition de terrains à bâtir et d’immeubles d’habitation.

This preamble introduces a July 3, 2025 law that amends a 2002 tax law on measures encouraging the sale and acquisition of building land and housing buildings.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Luxembourg
Instrument
Act or statute
Citation
http://data.legilux.public.lu/eli/etat/leg/loi/2025/07/03/a279/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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fiscal incentive fiscal measures housing land

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Statute overview

About this statute

This preamble introduces a July 3, 2025 law that amends a 2002 tax law on measures encouraging the sale and acquisition of building land and housing buildings. This article replaces “30 000” with “40 000” in Article 6 of the referenced amended tax law. This article says the law applies to purchases of buildings used for housing when they are documented by a notarized deed made on or after 1 July 2025.