Seller's Notary Fees in Luxembourg: What to Budget

When selling a property in Luxembourg, notary fees are a cost item that sellers are often unaware of. While the bulk of the frais de notaire (notary fees) falls to the buyer, the seller nonetheless bears certain costs that should be anticipated.

How costs are split between seller and buyer

In Luxembourg, the traditional split is as follows:

• The buyer pays: the droits d'enregistrement (registration duties, 6% or 7%), the droits de transcription (transcription duties, 1%) and the notary's fees for the acquisition deed
• The seller pays: the cost of the mainlevée d'hypothèque (mortgage release), a share of the notary's fees for preparing the file, and any plus-value (capital gains)

The costs borne by the seller

1. Mortgage release (mainlevée d'hypothèque)

If the property is still encumbered by a mortgage, the seller must arrange for its release. The costs include:

• Notary's fees: around €500 to €1,500
• Cancellation duties at the mortgage registry: around €200 to €500

2. Notarial file fees

The notary charges for preparing the sale file, including land registry, mortgage and planning checks. Expect between €500 and €2,000 depending on the complexity of the file.

3. Energy performance certificate (CPE)

Mandatory for every sale in Luxembourg, the CPE (certificat de performance énergétique, energy performance certificate) costs between €500 and €1,200 depending on the size of the property.

4. Mandatory diagnostics and documents

See our detailed article on the mandatory documents for selling in Luxembourg.

Estate agency commission

In Luxembourg, the agency commission is generally payable by the seller and represents between 3% and 5% of the sale price (excluding VAT). VAT of 17% applies to this commission.

Example for a property sold at €800,000 with a 3% commission:

• Commission excl. VAT: €24,000
• VAT (17%): €4,080
• Total incl. VAT: €28,080

Taxation: the plus-value (capital gains)

The capital gains realised on the sale may be subject to tax. The rate and exemptions depend on the length of ownership and the use of the property. Discover the details in our guide to the plus-value (capital gains) and the Bëllegen Akt.

Summary of seller's costs

For a property sold at €800,000:

• Mortgage release: €700 to €2,000
• Notarial file fees: €500 to €2,000
• Energy performance certificate: €500 to €1,200
• Agency commission (3% + VAT): ~€28,080
• Estimated total: €29,780 to €33,280 (excluding capital gains)

FAQ

Who chooses the notary in Luxembourg?

In practice, it is generally the buyer who chooses the notary, as they bear the bulk of the fees. However, the seller can propose a notary, and both parties can agree on a common notary or each have their own.

Can notary fees be deducted from the capital gains?

Yes, certain costs linked to the sale (agency commission, notary fees) can be deducted when calculating the taxable capital gains, thereby reducing the tax payable.

Are notary fees negotiable?

Notaries' fees in Luxembourg are regulated by law and are therefore not negotiable. The agency commission, on the other hand, is freely negotiable between the parties.