Registration fees will change on 1 January 2022

The registration tax on the purchase of real estate in Flanders changed fundamentally on 1 January 2022.

• General principle:For the purchase of real estate – other than the purchase of the sole family home – (e.g.: purchase of a second home, non-residential real estate, building plots…) – the rate of registration fees increases from 10% to 12%.
• The rate of registration fees for the purchase of the sole family home decreases from 6% to 3%(on the condition that the purchaser may own only one home). If you already own a home, the period within which the home you already own must be sold, in contrast to the existing legislation, is increased from one to two years. The date of signing of the notarial deed is decisive.
• The rate of registration fees for the purchase of the sole family homethat is “radically energetically renovated or rebuilt” drops from 5% to 1% (in principle the conditions remain the same, although purchasers must remain domiciled at the property for 6 years instead of 5 years). The date of signing of the notarial deed is decisive.
• The regime of portability of registration feeswill be abolished, with a transition period being applied:
  • until 31 December 2023 (date of notarial deed), the purchaser has a choice between two regimes:
    • Application of the new rates (3% or 1%) without portability; or
    • Application of the old rates (6% or 5%) with portability.