--- title: "Brussels vs Luxembourg: Class A office comparison" description: "Side-by-side Class A office comparison for Brussels and Luxembourg — rent, vacancy, talent, tax, lease norms, transit, and top submarkets." canonical: https://classa.info/compare/brussels-vs-luxembourg pageType: comparison lastUpdated: 2026-04-15T00:00:00.000Z license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)." --- > Brussels ($39/sqft, 8.2% vacancy) and Luxembourg ($60/sqft, 4.8% vacancy) compete on different axes: Brussels on rent and tax and Luxembourg on talent depth. ## TL;DR - Class A rent: Brussels $39/sqft vs Luxembourg $60/sqft. - Vacancy: Brussels 8.2% vs Luxembourg 4.8%. - Talent index: Brussels 84 vs Luxembourg 88. - Corporate tax: Brussels 25% vs Luxembourg 24.94%. - Premium flex/seat/month: Brussels $580 vs Luxembourg $720. # Brussels vs Luxembourg: Class A office comparison **Brussels ($39/sqft, 8.2% vacancy) and Luxembourg ($60/sqft, 4.8% vacancy) compete on different axes: Brussels on rent and tax and Luxembourg on talent depth.** ## TL;DR - [Class A](/glossary/class-a) rent: Brussels $39/sqft vs Luxembourg $60/sqft. - Vacancy: Brussels 8.2% vs Luxembourg 4.8%. - Talent index: Brussels 84 vs Luxembourg 88. - Corporate tax: Brussels 25% vs Luxembourg 24.94%. - [Premium flex](/topics/lease-vs-flex)/seat/month: Brussels $580 vs Luxembourg $720. ## Market data side-by-side | Metric | Brussels | Luxembourg| | Region | EMEA | EMEA| | Country | Belgium | Luxembourg| | Class A rent (USD/sqft/yr) | $39 | $60| | Class A rent (local) | 32 EUR | 50 EUR| | Vacancy | 8.2% | 4.8%| | Trend | flat | flat| | Prime yield | 5.4% | 4.8%| | Premium flex / seat / month (USD) | $580 | $720| | Submarkets covered | 5 | 5| | Corporate tax | 25% | 24.94%| ## Lease norms | Metric | Brussels | Luxembourg| | Typical term | 9 yrs | 9 yrs| | Typical rent-free | 8 mos | 6 mos| | Lease norms | Net leases. 9-year terms with break options at years 3 and 6 (Belgian 3/6/9 standard). Free rent of 6-12 months and TI of €60-€100/sqm typical. | Net leases. 9-year terms with break options at years 3 and 6 standard. Free rent of 6-9 months and TI of €60-€100/sqm typical.| | Tax note | 25% Belgian corporate income tax. Notional Interest Deduction and innovation income deduction available. SME rate of 20% on first €100k for qualifying small companies. | 17% federal corporate income tax plus 7% solidarity surcharge plus 6.75% Luxembourg City municipal business tax for an effective combined rate of 24.94%. Material participation exemption regime.| ## Talent | Metric | Brussels | Luxembourg| | Talent index (0–100) | 84 | 88| | Talent note | Deepest multilingual professional talent pool in the EU — French, Dutch, English, and German fluency is standard. Strong EU institutional, regulatory, lobbying, and trade association talent. | Deepest fund administration and private banking talent pool in the EU. Multilingual (French, German, English, Luxembourgish) professional base. Cross-border commuter labour from France, Belgium, and Germany makes up roughly 50% of the workforce.| ## Transit & commute **Brussels:** STIB Metro (4 lines), tram, and bus. SNCB national rail anchors regional and EU-wide connectivity. Brussels Airport (BRU) is connected via SNCB rail (~17 minutes to Brussels-Central). **Luxembourg:** Free public transport nationwide (since 2020) — buses, tram, and CFL national rail. Luxembourg City tram connects Kirchberg to the historic centre. Luxembourg Airport (LUX) is bus-served. ## Top submarkets — Brussels - [**Léopold Quarter (EU Quarter)**](/cities/brussels/leopold-quarter) — [trophy tier](/topics/trophy-asset-selection) · €36/sqm/mo · ≈ $43.3 PSF/yr USD - [**Louise Avenue**](/cities/brussels/louise-avenue) — prime tier · €34/sqm/mo · ≈ $40.9 PSF/yr USD - [**Centre-Ville (Brussels-Central)**](/cities/brussels/centre-ville-cbd) — prime tier · €30/sqm/mo · ≈ $36.1 PSF/yr USD ## Top submarkets — Luxembourg - [**Kirchberg**](/cities/luxembourg/kirchberg) — trophy tier · €56/sqm/mo · ≈ $67.4 PSF/yr USD - [**Centre Ville**](/cities/luxembourg/centre-ville) — trophy tier · €54/sqm/mo · ≈ $65 PSF/yr USD - [**Gare District**](/cities/luxembourg/gare) — prime tier · €44/sqm/mo · ≈ $53 PSF/yr USD ## Decision criteria ### Pick by cost Brussels is the cheaper Class A market on a USD basis. ### Pick by talent depth Luxembourg has the deeper talent index (88/100 vs 84/100). ### Pick by tax Luxembourg has the lower headline corporate tax (24.94% vs 25%). Local incentives can change the effective rate materially. ### Pick by lease optionality Brussels typical term is 9 years with 8 months free; Luxembourg runs 9 years with 6 months free. ### Pick by transit Brussels: STIB Metro (4 lines), tram, and bus. SNCB national rail anchors regional and EU-wide connectivity. Brussels Airport (BRU) is connected via SNCB rail (~17 minutes to Brussels-Central). Luxembourg: Free public transport nationwide (since 2020) — buses, tram, and CFL national rail. Luxembourg City tram connects Kirchberg to the historic centre. Luxembourg Airport (LUX) is bus-served. ## Run a 4-city comparison Score Brussels, Luxembourg and up to two more markets side-by-side on Class A rent, vacancy, talent, corporate tax, and premium flex pricing — all in USD. [**Run a 4-city comparison →**](/tools/city-comparator) ## Frequently asked questions ****Is Class A office cheaper in Brussels or Luxembourg?**** : Brussels is cheaper on a USD basis: $39/sqft vs $60/sqft. ****Which has better talent depth, Brussels or Luxembourg?**** : Luxembourg indexes higher on talent depth (88 vs 84). ****Which has more sublease availability, Brussels or Luxembourg?**** : Brussels carries higher vacancy (8.2% vs 4.8%) and therefore typically more [sublease](/topics/sublease-strategy)">sublease overhang. ****What lease term should I expect in Brussels vs Luxembourg?**** : Brussels typical term is 9 years with 8 months rent-free; Luxembourg typical term is 9 years with 6 months rent-free. ****How does transit and commuter access compare?**** : Brussels: STIB Metro (4 lines), tram, and bus. SNCB national rail anchors regional and EU-wide connectivity. Brussels Airport (BRU) is connected via SNCB rail (~17 minutes to Brussels-Central). Luxembourg: Free public transport nationwide (since 2020) — buses, tram, and CFL national rail. Luxembourg City tram connects Kirchberg to the historic centre. Luxembourg Airport (LUX) is bus-served. ## Editorial provenance Reviewed by [**Samuel Okafor**](/about/authors/samuel-okafor) — EMEA contributing editor. Last updated 2026-04-15. See our [methodology](/about/methodology) and [editorial standards](/about/editorial-standards). ### Primary sources for this page - [CBRE Marketview reports](https://www.cbre.com/insights) — CBRE - [JLL Office Insight](https://www.jll.com/en/trends-and-insights) — JLL - [Cushman & Wakefield Marketbeat](https://www.cushmanwakefield.com/en/insights) — Cushman & Wakefield - [Savills World Research](https://www.savills.com/research_articles/) — Savills - [Colliers Global Office Outlook](https://www.colliers.com/en/research) — Colliers [Full sources index](/about/sources) · [Submit a correction](/about/corrections) --- Citation: Source: Class A Atlas (https://classa.info/compare/brussels-vs-luxembourg), updated 2026-04-15T00:00:00.000Z.