Usufruct Scale 2025 - Calculation by Age
The usufruct scale (article 669 of the CGI) defines how value is split between usufruct and bare ownership according to the age of the usufructuary. At 70 years, the usufruct is worth 40% of the property and the bare ownership 60%. This scale is used for gifts, inheritances and life annuity sales in Luxembourg.
Usufruct Scale Table 2025
Official tax scale (article 669 CGI) applicable in Luxembourg
| Age of the usufructuary | Usufruct (%) | Bare ownership (%) |
|---|---|---|
| Moins de 21 ans | 90% | 10% |
| 21 à 30 ans | 80% | 20% |
| 31 à 40 ans | 70% | 30% |
| 41 à 50 ans | 60% | 40% |
| 51 à 60 ans | 50% | 50% |
| 61 à 70 ans | 40% | 60% |
| 71 à 80 ans | 30% | 70% |
| 81 à 90 ans | 20% | 80% |
| Plus de 91 ans | 10% | 90% |
Source and Validity
This scale comes from article 669 of the French General Tax Code, also applicable in Luxembourg for property dismemberment operations. It has been stable for several decades and serves as a reference for all wealth-planning operations.
How to Calculate the Usufruct in 5 Steps
Determine the market value of the property
Estimate the market value of the property (vacant value). Call on an approved expert if necessary. This value is the basis for all calculations.
Example: Luxembourg City flat valued at €600,000
Identify the age of the usufructuary
Note the exact age of the usufructuary on the day of the transaction (sale, gift). This age determines the applicable coefficient.
Example: Seller aged 74 → 71-80 bracket
Find the coefficient in the scale
Refer to the table above to find the percentage of usufruct and bare ownership corresponding to the age.
Example: 74 years → Usufruct 30% / Bare ownership 70%
Calculate the value of the usufruct
Multiply the market value by the usufruct percentage.
Example: €600,000 × 30% = €180,000 (usufruct value)
Calculate the value of the bare ownership
Subtract the usufruct from the market value, or multiply directly by the bare ownership percentage.
Example: €600,000 × 70% = €420,000 (bare ownership value)
Concrete Calculation Examples
Example 1: 65 years
61-70 yearsExample 2: 72 years
71-80 yearsExample 3: 78 years
71-80 yearsExample 4: 82 years
81-90 yearsApplication to the Occupied Life Annuity
In an occupied life annuity, the usufruct scale is used to calculate the occupancy discount. As the seller keeps the usufruct (or the right of use and habitation), the buyer pays only for the bare ownership.
Example: Occupied life annuity at 75 years
Vacant value of the property
500 000 €
Occupancy discount (usufruct 30%)
- 150 000 €
Occupied value (bare ownership)
350 000 €
Split into
Bouquet + Life annuity
Frequently Asked Questions
What is the usufruct scale for a 75-year-old?
According to the tax scale (article 669 CGI), a person between 71 and 80 has a usufruct valued at 30% of the property value. The bare ownership therefore represents 70%. For a property worth €500,000, the usufruct is worth €150,000 and the bare ownership €350,000.
Is the usufruct scale the same for a man and a woman?
The tax scale of article 669 CGI is identical for men and women. It is based solely on age. However, for actuarial life annuity calculations, life expectancy (which differs by sex) is taken into account.
When is the usufruct scale used?
The usufruct scale is used for gifts of bare ownership, inheritances, occupied life annuity sales, and any property dismemberment operation. It is used to calculate transfer duties and the value split between usufructuary and bare owner.
Does the usufruct scale change every year?
No, the tax scale of article 669 CGI has been stable for several decades. It is not updated annually, unlike the mortality tables used to calculate life annuities.
Can a scale other than article 669 CGI be used?
The article 669 CGI scale is the reference scale for the tax authorities. For economic valuations (life annuities), more precise actuarial scales based on mortality tables can be used.
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