Property
Property law recodified in 2021, with purchase taxes set by each Region
Book 3 of the new Civil Code entered into force on 1 September 2021, replacing rules that in part dated from 1804 and 1824 and unifying usufruct, emphyteusis and superficies into a single framework of real rights of use. Transfer of land requires a notarial deed, and the registration duty payable on purchase is a regional tax that differs substantially between Flanders, Wallonia and Brussels.
Key rules
- A sale of immovable property must be executed by notarial deed and registered; the notary withholds and remits the registration duty.
- Usufruct may now last up to 99 years, including for legal entities, and major repair costs are shared with the bare owner.
- Emphyteusis (long lease) runs for a minimum of 15 years, reduced from 27, and a maximum of 99.
- Superficies allows ownership of a defined volume, enabling construction above or below land owned by another.
Governing law
- Civil Code, Book 3 (Goederen / Les biens) (4 February 2020)In force 1 September 2021; unified law of property and real rights
- Flemish Codex on TaxationRegistration duty in Flanders: 2% for a sole own home, 12% standard, from 1 January 2025
- Registration Duties CodeApplies in Wallonia (3% sole own home, 12.5% standard) and Brussels (12.5% with an abatement on a primary residence)
In practice
The regional split matters more than the code for anyone buying: the reduced rate for a sole and own home carries residence and timing conditions, and losing them triggers a supplement. Regional planning, energy-performance and soil-certificate obligations are also checked by the notary before the deed.