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Published on 4 November 20266 min read
Buying unmarried: the accretion clause explained
The Immolytics editorial team
An accretion clause, often called a tontine, is a line in the purchase deed. It gives the whole property to the surviving buyer when the other owner dies. It is not an inheritance. It is a bet on who lives longer. Unmarried couples in Belgium use it often, and it has real effects on family and tax.
How does an accretion clause work?
With an accretion clause, both buyers own the property. They agree that the share of the first to die passes to the survivor. The Dutch term is "beding van aanwas". The clause sits in the notarial purchase deed. You settle it when you buy, not later in a will.
The clause usually applies to both partners and rests on chance. Nobody knows who will live longer. While both of you are alive, each stays the owner of their own share. In principle you cannot sell your share on its own without taking the clause into account. Talk about this with the notary before you sign.
If you are thinking about a purchase, check the price of the home too. The estimate for the municipality shows whether the amount fits the market. The price map shows the differences between municipalities.
Why do unmarried couples choose it?
Unmarried partners are not legal heirs of each other. Legal cohabitation changes this only in part, and with limits. The accretion clause protects the survivor. They stay in the home and do not have to share it with the family of the person who died. The children or parents of the deceased do not receive that share.
This is the big advantage, but also the big risk. If you have children from an earlier relationship, they will not inherit the property. They cannot claim the home, not even after your partner dies. Think about this carefully and discuss it openly with your family.
What are the drawbacks? The fact that you cannot undo it weighs heavily. One partner cannot cancel the clause alone. After a break-up, the clause stays in force until the property is sold or one partner is bought out. The reserved share of children under inheritance law can also come under pressure.
What are the tax consequences?
The tax effects depend on the Region where the home is located. The rules for registration tax and inheritance tax differ between Flanders, Wallonia and Brussels. Always check the rules of your own Region with the notary or with the competent authority.
In practice, the survivor may owe inheritance tax or gift duties on the share that accrues to them, at the rate of the Region. The rate between unmarried people is usually higher than between married people. We do not quote a fixed amount here, because it differs by Region and by situation.
See also the glossary for terms such as full ownership, usufruct and bare ownership. If you are looking at financing, you will find background on the page about mortgage rates.
Alternatives and points to watch
An accretion clause is not the only solution. You can also write a will, add an option clause, or buy the home in undivided ownership with a cohabitation agreement. An option clause lets the survivor choose: full accretion or another split. This gives more room, but also more uncertainty for the heirs.
If your contributions are unequal, it is wise to record this in the deed. If one partner pays far more, a plain accretion clause can turn out unfair. Agree on the ratio and have it written down. Then, after a break-up or a death, it is clear who put in what.
Think about the condition of the property as well. The EPC (energy performance certificate) and the obligations when selling in your Region can affect value and costs. Compare municipalities with the comparison tool and look at property prices for your search area.
What does it cost and how do you arrange it?
You always arrange the clause with the notary, before the purchase deed is signed. The notary explains the consequences, checks your family situation and drafts the clause. Ask about the costs and taxes in your Region too, because they are not fixed.
Before you sign, it is best to have the property valued. A correct value helps to split the contributions and to make later tax calculations. Use the estimate or request a valuation report. Look for an office nearby through offices or real estate agencies. You will find more calculation help in the tools.
What happens to the mortgage and the loan after a death?
When one partner dies, the loan for the home simply continues. This is true even if the share of the deceased passes to the survivor through the accretion clause. The clause decides who becomes the owner. It does not wipe out the debt to the bank. The survivor usually has to keep repaying the loan.
People often forget this point at purchase, because attention goes mainly to ownership. Yet it is important to look at both together. If you take out the loan together, you are usually also jointly liable for the whole debt. After a death, the bank can therefore turn to the survivor. The family of the deceased may also be affected in some cases, if the estate is accepted.
What to look out for
- Outstanding balance insurance: ask your bank or insurer whether a policy pays off the loan, in full or in part, on death. Check who the beneficiary is and for which part of the loan the cover applies.
- Ratio of contributions: if one partner pays more than the other, it helps if the deed and the loan documents match. This avoids the survivor inheriting a heavy burden that was never meant that way.
- Accepting or refusing: the heirs of the deceased decide for themselves whether to accept the estate. Discuss with the notary how this fits with the clause and with open debts.
- Refinancing: if the survivor cannot carry the loan alone, it may be necessary to talk to the lender about changing the loan or, as a last option, about selling the home.
Ask the notary and your lender to go through the effects of a death on the loan before you sign. Have these agreements confirmed in writing, so that you and your partner know where you stand. That way you look not only at who gets the property, but also at who carries the costs.
Frequently asked questions
What does accretion or tontine mean?
Accretion, or tontine, means that the share of the owner who dies first goes automatically to the survivor. It is a clause in the purchase deed and not an inheritance. It rests on chance, because nobody knows who will live longer.
What are the drawbacks of an option clause?
The main drawbacks are uncertainty for the heirs and possible tax effects that differ by Region. The survivor's choice decides the outcome, and children from an earlier relationship may therefore inherit nothing. Get advice from a notary beforehand.
Can I still remove an accretion clause?
No, you cannot remove an accretion clause on your own. Both partners must agree, or the property must be sold or one partner bought out. Ask your notary about the options in your situation.
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