{"id":7125,"date":"2024-07-08T23:44:42","date_gmt":"2024-07-08T21:44:42","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=7125"},"modified":"2024-07-10T11:35:08","modified_gmt":"2024-07-10T09:35:08","slug":"bakertilly-newsletter-mesures-fiscales-destinees-a-soutenir-le-secteur-du-logement-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-mesures-fiscales-destinees-a-soutenir-le-secteur-du-logement-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Mesures fiscales destin\u00e9es \u00e0 soutenir le secteur du logement &#8211; EN"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7126&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]To boost the real estate sector, which is in a particularly acute crisis, a range of tax measures were adopted by the law of 22 May 2024. They are designed to make it easier to buy own home, stimulate rental investment and promote social rental management.<br \/>\nThese measures have two parts:<\/p>\n<ul class=\"check\">\n<li>The first part is temporary and is limited to 2024 tax year;<\/li>\n<li>The second part is of unlimited duration.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">TAX MEASURES APPLICABLE TO 2024 TAX YEAR ONLY<\/span><\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>TAX CREDIT INCREASE FOR THE PURCHASE OF A MAIN RESIDENCE<\/strong><\/li>\n<\/ul>\n<p>The <strong>tax credit<\/strong> that allows individuals acquiring their main residence to benefit from a reduction in registration and transcription duties (\u00ab<strong>B\u00ebllegen Akt<\/strong>\u00bb) is increased from <strong>\u20ac30,000 to \u20ac40,000<\/strong>. This applies to <strong>notarial deeds signed between 01.01.2024 and 31.12.2024.<\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7128&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>NEW RENTAL TAX CREDIT FOR PURCHASER-INVESTOR<\/strong><\/li>\n<\/ul>\n<p>To encourage investment in rental housing, a new <strong>tax credit of \u20ac20,000<\/strong> on registration and transcription fees is granted to each <strong>purchaser-investor<\/strong> who buys a property intended for use as a dwelling by a tenant.<\/p>\n<p>This applies to notarial deeds signed <strong>between 01.01.2024 and 31.12.2024<\/strong> under the following conditions:<\/p>\n<ul class=\"check\">\n<li>Investment in VEFA (sale in future state of completion);<\/li>\n<li>The investor undertakes to rent out the property for a minimum of two years.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>REDUCTION OF THE TAX RATE APPLICABLE TO CAPITAL GAINS ON PROPERTY<\/strong><\/li>\n<\/ul>\n<p>To mobilise property, <strong>the tax rate on property capital gains<\/strong> (profit on sale) is reduced to <strong>1\u20444 of overall rate<\/strong> (instead of <strong>1\u20442 of overall rate<\/strong>). To be considered as a capital gain and not as a speculative profit taxable at the standard rate, the interval between acquisition (or completion of construction) and sale must exceed two years. This measure applies to <strong>sales made between 01.01.2024 and 31.12.2024.<\/strong>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7129&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_column_text]<strong>From 2025 tax year<\/strong>, property capital gains will once again be taxed at 1\u20442 of overall rate. To limit property speculation, the minimum period for which a property must be held will be increased from 2 to 5 years in order to be considered as a capital gain and not as a speculative profit.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>REINTRODUCTION OF CAPITAL GAINS TRANSFER SCHEME<\/strong><\/li>\n<\/ul>\n<p>Capital gains transfer scheme for individuals has been abrogated with effect from 2015 tax year. This mechanism enabled capital gains realised on the sale of a property to be transferred to the purchase of another property, thereby making it tax-exempt.<\/p>\n<p>Capital gains transfer scheme is reintroduced from 2024 tax year, provided that the replacement property meets the following conditions:<\/p>\n<ul class=\"check\">\n<li>For social rental management purposes or meets the requirements for energy performance, thermal insulation and A+ environmental performance;<\/li>\n<li>The capital gain must be transferred no later than 2026 tax year.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>INTRODUCTION OF A SPECIAL CONSTRUCTION ALLOWANCE: ACCELERATED DEPRECIATION<\/strong><\/li>\n<\/ul>\n<p>To stimulate the new housing market in the short term, an additional allowance known as the \u00ab<strong>special construction allowance<\/strong>\u00bb has been introduced in the form of an additional 4% depreciation rate (on top of the current 2% depreciation rate, giving a total of 6%), applicable in the year of completion and the following six years.<\/p>\n<p>This allowance applies to the purchase of a VEFA (sale in future state of completion) property <strong>between 01.01.2024 and 31.12.2024.<\/strong><\/p>\n<p>The amount of this allowance is capped at \u20ac250,000 (i.e. a maximum depreciable base of \u20ac6,250,000). In the event of collective taxation, each spouse or partner benefits from this allowance.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7130&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\">* On the acquisition\/cost price (excluding the land share) of the building and investment expenses (exceeding 20% of the acquisition\/cost price).<\/span><br \/>\n<span style=\"font-size: 8pt;\">**VEFA: sale in future state of completion.<\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">TAX MEASURES APPLICABLE FROM 2024 TAX YEAR AND SUBSEQUENT YEARS<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]<\/p>\n<ul>\n<li><strong>INCREASE OF THE DEDUCTIBLE CEILING FOR DEBIT INTEREST RELATED TO MAIN RESIDENCE<\/strong><\/li>\n<\/ul>\n<p>From 2024 tax year, the maximum <strong>deductible amount for debit interest<\/strong> on loans taken out to finance the acquisition of a main residence is adjusted as follows:[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7131&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>INCREASE OF THE EXEMPTION FOR INCOME FROM SOCIAL RENTAL MANAGEMENT<\/strong><\/li>\n<\/ul>\n<p>From 2024 tax year, the tax exemption for rental income from a property entrusted to a rental management company will be increased from 75% to 90%.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>EXTENSION OF CAPITAL GAINS TAX EXEMPTION TO THE HOUSING FUND<\/strong><\/li>\n<\/ul>\n<p>From 2024 tax year, the Housing Fund will be one of the transferees to whom an individual can sell a property tax-free.<\/p>\n<p>Capital gain (speculative or not) on the sale of a property is exempt from income tax in the event of sale:<\/p>\n<ul class=\"check\">\n<li>To the State;<\/li>\n<li>To the municipalities and associations of municipalities;<\/li>\n<li>To the Housing Fund.<\/li>\n<\/ul>\n<p>We are at your entire disposal to advise and assist you.[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb7127&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/en\/news\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 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