Author: Bart Van Delm

Registration duties for luxury real estate 2026 in Belgium

Are you buying luxury real estate in Belgium and want to know which registration duty rate applies in 2026? Below you will find a clear outline of what is changing, when the reduced 2% rate for your sole owner-occupied home still applies, and when the standard rate of 12% applies. For the broader policy framework and the impact on transaction costs towards 2026, read more in New measures by the government for Belgian property. Also take into account regional differences, such as the Reform of registration duties in Wallonia: reduction to 3%.

What counts as luxury real estate differs by context. For definitions and nuance, see Prestigious residences in Brussels: definitions and differences.

Key changes for luxury real estate in 2026

The reduced rate of 2% remains reserved for the purchase of your only own home, provided that you, as a natural person, purchase full ownership, do not own another home or building plot at the time of the deed, and establish your domicile in time. As from 2026, you must additionally live at the address of the purchased home for at least one full uninterrupted year. If you buy together with or through a company, or via a split purchase (usufruct/bare ownership), you are not eligible for 2% and you pay 12% registration duties. Are you working with structures often used for luxury real estate, such as French SCIs? Align this in advance with your notary or tax adviser.

Mind the timing: in principle, the date of the notarial deed is decisive for the applicable regime. If the deed is in 2026, the tightened conditions apply. Discuss the planning of the preliminary agreement and the deed in time with your notary, especially when you are preparing a high-end purchase, and follow recent market insights in Sales of million-euro apartments in Belgium are declining. If you are buying in Brussels, also take into account the Right of first refusal for tenants in Brussels, which can affect the transaction path and timing. In Wallonia, the Reform of urban planning permits in Wallonia may also impact procedures and lead times.

Tolerance when selling your previous home – causal link

If you buy luxury real estate as your new primary residence while you still own another home or building plot, you may, subject to conditions, still obtain the reduced rate via the tolerance with a causal link. The essence: there must be a direct link between the purchase of your new primary residence and the planned sale or transfer of your previous property, and you must continue to meet all other conditions for the 2% rate.

  • Standard situation – You buy your new primary residence and commit to selling your previous home/building plot within a period provided for by the regulations. The undertaking and deadlines must be explicitly included in the deed.
  • Energy renovation – If you plan a major energy renovation of your new home, adjusted deadlines often apply. You must be able to demonstrate the renovation with invoices, certificates, and an improved EPC label.
  • Demolition and reconstruction – If you demolish and rebuild, specific milestones and timelines apply for demolition, restart, and later domiciliation. The burden of proof runs via permits and site documents.
  • Protected monument – For protected heritage, deviating deadlines and evidence may apply, tailored to the works and heritage conditions. Think, for example, of prestigious residences in Brussels such as a hotel particulier, hôtel de maître or maison de maître.

You must establish your domicile within the legal period and, from 2026, maintain it for at least one uninterrupted year. The Flemish Tax Administration may verify compliance and request additional documents. If the conditions are not met or deadlines are exceeded, you lose the benefit: the difference in duties will still be collected, increased by a tax surcharge. Plan the sequence of sale, purchase, renovations, and deed carefully, and make sure the statements in the deed match your actual situation exactly.

Frequently asked questions

How do you avoid the 12% rate when buying luxury real estate?

Only the purchase of your sole owner-occupied home by a natural person in full ownership can take place at 2%, subject to timely domiciliation and, from 2026, at least one year of effective residence. Purchase through a company or via a split purchase leads to 12%. Tolerance can help if you still need to sell, but strict conditions apply.

Does the 2% rate also apply to new builds or building plots?

The 2% rate does not apply to building plots or second homes. New builds are generally subject to VAT, while existing homes fall under registration duties. Have it checked in advance which regime applies to your case and which deadlines or evidence requirements apply.

Kwalitatieve criteria en de emotionele waarde

Bij karakteristieke vastgoedobjecten volstaan technische gegevens niet.

De architectuur, de woonvolumes, het licht, de samenhang van de materialen, de charme en de emotie die een plek uitstraalt, hebben een grote invloed op de perceptie van de waarde ervan.

Daarnaast is er nog een essentiële factor: de emotionele waarde.

Het geeft weer wat het product oproept, de zeldzaamheid ervan, de persoonlijke projectie die het teweegbrengt. Deze subtiele interpretatie van de markt is gebaseerd op ervaring en intuïtie. En het is daar waar onze expertise tot zijn recht komt.

Een schatting is een teameffort

Elk eigendom wordt grondig bezichtigd en krijgt een eerste individuele schatting.

Deze schatting wordt vervolgens tijdens onze wekelijkse interne teammeetings door onze andere vastgoedmakelaars opnieuw geanalyseerd.

Door deze manier van werken, kunnen verschillende perspectieven worden vergeleken, de positionering verder worden verfijnd en de strategie worden aangepast aan de verwachte reacties van de markt.

Een strategie bepaald in overleg met de eigenaar

Wanneer er zich meerdere scenario’s voordoen, leggen we deze op een duidelijke en onderbouwde manier uit: hypothesen, uitdagingen, implicaties.

Samen met u als eigenaar bepalen we de meest geschikte prijs en strategie voor uw eigendom en de beoogde doelstellingen.

De juiste prijs, een strategische positionering

Een verkoopprijs vaststellen, is in de eerste plaats een strategie bepalen. Een te ambitieuze prijs kan de interesse afremmen en de verkoop vertragen. Een te lage prijs kan de perceptie van het eigendom beïnvloeden en de werkelijke waarde ervan schaden.

Het is onze rol als makelaar om een gefundeerde, coherente en verdedigbare schatting te maken op basis van concrete gegevens, een deskundige analyse van de Belgische vastgoedmarkt en een grondig inzicht in de waargenomen waarde.

Een aanpak op maat, trouw aan onze waarden

Elk eigendom is uniek, elk project ook.

Onze aanpak blijft dus op maat, trouw aan de waarden van vergaande expertise, discretie en uitmuntendheid die Christie’s International Real Estate Belgium kenmerken.

Indien u de waarde van uw eigendom wil kennen en de meest geschikte strategie voor de verkoop ervan wil bepalen, staan onze teams tot uw beschikking voor een vertrouwelijke en vrijblijvende waardebepaling.

Contacteer ons via deze link.

Market leader Christie’s International Real Estate Belgium settles in the coastal town of Knokke

Our analysis of figures from the first half of the year from the FPS Economy shows that properties worth millions are in high demand in Knokke. We are therefore logically expanding the Christie's International Real Estate Belgium network with a physical presence in this fashionable and still popular coastal municipality. ‘For us, it is the next logical step to establish ourselves in Knokke through a solid partnership with local estate agent Liv'Immo,’  says our Managing Director Bart Van Delm.  

The province of West Flanders stands head and shoulders above the rest when it comes to luxury property transactions involving multi-million pound flats. It comes as no surprise that Knokke is the frontrunner in the coastal province. With almost 80 per cent of multi-million pound flats sold in the first half of the year, Knokke takes the crown.

Solid partnership

That is why we are moving to Knokke with Christie’s International Real Estate Belgium. To this end, we are joining forces with estate agency Liv’immo, which has been an established name in the Belgian coastal town for more than twelve years.

“Liv’immo was our preferred partner and from the very first meetings, we quickly felt that we clicked. We share the same DNA, which is extremely important to us as a group. This collaboration enables us to serve our clients with property or interests in Knokke from a permanent local base,” Bart Van Delm, Managing Director of Hillewaere Vastgoed and Christie’s International Real Estate Belgium.

In recent years, we have made a number of acquisitions with Hillewaere Group – through our insurance division – and as a result, we know better than anyone that local roots are crucial.

“The expertise and network of a family business such as Liv’immo, which is so strongly rooted in the local community, is invaluable. The partnership offers Liv’Immo the opportunity to strengthen its position at local and national level, but also to tap into the international market even more strongly.” Bart Van Delm, Managing Director of Hillewaere Real Estate and Christie’s International Real Estate Belgium.

Specifically, all luxury residential properties in the price range above €1 million will now also be offered under the Christie’s International Real Estate brand.

“With more than 2,000 local references under our belt, we have a better grasp of the property market in Knokke than anyone else. Over the past decades, we have built up a great deal of expertise in the market segment that Christie’s International Real Estate focuses on in particular. By joining forces with them now and bringing properties in this top segment to national and international attention, we are further expanding our presence and clout in this specific market,” says Julie Hemelaer, manager of Liv’Immo and Christie’s International Real Estate Knokke.

The catch-up movement has begun

In the first half of this year, 767 million homes and 171 million flats were sold in our country, representing increases of 35 per cent and 12.5 per cent respectively compared to the first half of the previous year. Based on these latest figures from the FPS Economy, we can conclude that the luxury property market is catching up.

A few months ago, we expressed our expectation that the number of transactions involving multi-million pound flats would increase again in 2025. The official figures now confirm this national trend. We must not forget that Belgium remains attractive to an international target audience in the top segment of the property market. In addition to its central location in Europe, our country has many assets to offer this target audience: our quality of life, our healthcare, our education, the green and open character of our living environment and (economic) stability,” says Bart Van Delm, Managing Director of Hillewaere Vastgoed and Christie’s International Real Estate Belgium.

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