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Fundamentals

Vacant Life Annuity

Sale via life annuity where the buyer can occupy or let the property immediately after the purchase.

Full definition

The vacant life annuity is a form of sale via life annuity where the property is sold without any occupancy right for the seller. The buyer can therefore use the property immediately: live in it, let it or leave it vacant.

This arrangement is rarer than the occupied life annuity (around 10% of transactions) but offers specific advantages. For the seller, the life annuity is significantly higher since there is no discount linked to occupancy. For the buyer, rental income can be generated as soon as the property is acquired.

The vacant life annuity is suited to sellers who do not live in the property (second home, inherited property) or who plan to move (care home, moving closer to family). In Luxembourg, this arrangement is particularly attractive to investors looking to build up a property portfolio.

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