The Complete Guide to Selling a House in Luxembourg

A missing document can delay your sale by weeks or cause a buyer to walk away. In Luxembourg, you must gather these documents before you sign the compromis de vente:

The Energy Performance Certificate (CPE) Also known as the Passeport Énergétique, this is the only document legally required to simply publish a real estate listing. It indicates the energy and thermal insulation classes (A to I). It is valid for 10 years and costs between €300 and €800 depending on the property size.

Legal and Cadastral Documents To finalize the sale at the notary, you must provide:

• Titre de propriété (Title Deed): Your original notarized deed proving ownership.
• Extrait cadastral: A recent extract from the Administration du Cadastre et de la Topographie.
• Identity documents: Valid ID or passport for all owners.

Co-ownership Documents (For Apartments) If you are selling an apartment, the buyer and notary will require absolute transparency regarding the building's financial health:

• The Règlement de copropriété (co-ownership regulations).
• Minutes (Procès-verbaux) from the last 3 general assemblies.
• The statement of charges for the last 3 years.
• A certificate from the syndic proving you have no outstanding debts.

In Luxembourg, the seller traditionally pays the real estate agency commission, as they are the one signing the sales mandate with the agency.

Standard Rates in 2026 There is no legally fixed tariff for real estate commissions in Luxembourg. Agencies are free to set their own rates. However, the standard market convention is 3% of the final sale price, plus 17% VAT. This brings the total gross commission to 3.51%.

For a property sold at €1,000,000, a 3.51% commission represents €35,100 deducted from your net proceeds.

Is it negotiable? Yes. Because there is no legal scale, you can negotiate the commission. Common negotiation levers include:

• Exclusive Mandates: Agencies will often reduce their fee (e.g., to 2.5% + VAT) if you grant them exclusivity for a set period (usually 3 to 6 months).
• High-Value Properties: For properties exceeding €1.5 million, agencies are often willing to apply a degressive rate.
• Comparing Agencies: Getting valuations and proposals from 3 different local agents allows you to compare their marketing strategies and fee structures.

When you sell a property for more than you paid for it, you generate a capital gain (plus-value immobilière). How this is taxed in Luxembourg depends entirely on whether the property was your primary residence or an investment.

Selling Your Primary Residence If the property you are selling is your official primary residence (you are registered there with the commune), the capital gain is completely tax-exempt. You keep 100% of the profit.

Selling an Investment Property or Second Home If the property was rented out, vacant, or used as a second home, the capital gain is taxable. The rate depends on how long you have owned the property:

• Speculation Profit (Held for less than 2 years): The gain is taxed at your ordinary progressive income tax rate (up to 42%).
• Long-Term Capital Gain (Held for more than 2 years): The gain is taxed at half your global average tax rate (maximum 21%).

Good to know: When calculating your taxable gain, you can deduct the real estate agency commission, notary fees from your initial purchase, and the cost of any major renovations you performed. Additionally, the initial purchase price is adjusted for inflation using official coefficients.

Once you accept an offer, the next step is signing the preliminary sales agreement (compromis de vente).

Is the compromis legally binding? Yes. In Luxembourg, "agreement on the property and the price equals sale" (compromis vaut vente). Once signed by both parties, you cannot back out of selling the property.

Suspensive Clauses The compromis almost always includes a clause suspensive for financing. This gives the buyer a specific timeframe (usually 4 to 6 weeks) to secure a mortgage from a bank. If the bank refuses the loan and the buyer provides proof of refusal, the compromis is cancelled without penalty.

The Deposit (Acompte) It is customary, though not legally required, for the buyer to pay a deposit of up to 10% of the purchase price into an escrow account (often held by the notary or the real estate agency) upon signing the compromis.

The final step is signing the acte authentique at the notary's office. This officially transfers ownership and triggers the release of funds.

Who pays the notary fees? In Luxembourg, the buyer is responsible for paying the notary fees and the registration duties (droits d'enregistrement). As a seller, you do not pay notary fees for the sale itself.

Exception: If you have an existing mortgage on the property that needs to be cleared (mainlevée d'hypothèque), you will have to pay the notary a fee to officially remove the bank's claim on the property. This usually costs between €500 and €1,500.

Handing over the keys The keys are traditionally handed over to the buyer immediately after signing the deed at the notary, unless a different arrangement was explicitly written into the compromis.