Taxation
Published on 10 November 20267 min read
Carrying Over Registration Duties in Flanders
The Immolytics editorial team
If you sell your home and buy a new one in Flanders, you may be able to carry over the registration duties you paid on your first purchase. That lowers the duties on the second one. The scheme is Flemish, it has strict conditions, and it comes with a deadline. Here is how it works and what to check first.
What does carrying over registration duties mean?
Carrying over means that the registration duties you paid on an earlier home are deducted from the duties on your next purchase. You do not pay the full price twice for moving within the same Region.
The scheme exists in Flanders. It is meant for people who sell their own home and buy a new one to live in. It is not meant for investors who add one property after another. The idea is simple: part of what you already paid is credited against your new bill.
It helps to know what registration duties are. Our glossary entry on registration duties explains the term in a few lines. The rates and the legal framework are on the page Registratierechten België. That page covers the rates. This article covers carrying them over when you sell and buy again.
In English you may also see the duties called registration fees or transfer tax. In Belgium they are a regional tax, which is why the rules differ from one Region to another.
What are the conditions for carrying over registration duties?
In broad terms, the first property must be a home on which you paid registration duties yourself and which you used as your own home. The new property must also be bought by you, to live in. The details change from time to time. Always check them with the Flemish Tax Administration or with your notary before you sign.
The points to check first:
- You paid registration duties yourself on the first home, for example on an ordinary purchase.
- You sell that home, or have sold it, within the period set by the rules.
- The new home is in the Flemish Region and is meant to be your own home.
- You claim the carry-over correctly, in the deed or through your notary.
- You own the full property, or the share you paid for, and the proportions add up.
Some situations fall in a grey zone. Examples are shared ownership, a gift or a divorce. In those cases, ask for written advice. A mistake can cost you money later.
How does the deadline work when you sell and buy again?
The scheme has a sequence and a time limit. The old home must be sold within a set period, and the new one must be bought within a set period. The exact period depends on the version of the rules that applies on the day of your deed. For that reason we deliberately do not state a fixed deadline here.
In practice there are two scenarios.
Sell first, then buy
You sell your home and buy a new one afterwards. The amount you paid on your first purchase can then be applied to the new purchase. This is the simplest route, because the sale is already settled when you sign.
Buy first, then sell
You buy first and sell your old home later. In principle you then pay the full duties at the deed. You ask for a refund or an adjustment later, once you have sold the old home in time. This scenario is riskier. If the sale does not happen in time, you lose the benefit. Build in a margin, especially in a slow market.
If you want to plan your timing, start by knowing what your current home is worth. Make an estimate first. A realistic sale value tells you a lot about how quickly you can sell.
Does it apply to new builds, land and a second home?
That depends on the type of purchase and on how you use the property. Carrying over is tied to registration duties, and you do not pay those on every purchase. On a new build sold with VAT you usually pay VAT on the building instead of registration duties. The land may be treated differently.
So look at each situation:
- New build: check whether registration duties apply to the land or to the building, and whether the VAT regime applies. If there are no registration duties, there is nothing to deduct.
- Land: the rules for building land and farmland differ. Farmland has its own rates, which you can find on the legislation page.
- Second home: carrying over is meant for your own home. For a second residence or an investment it does not apply in principle. Read our article on registration duties on a second home.
- First purchase: if you buy for the first time, you have no earlier duties to carry over. You may have other benefits, though. See registration duties on a first home.
What counts is what the deed says. Ask your notary to confirm that your file falls under the scheme.
How do you work out what carrying over saves you?
Your saving is the gap between the duties on the new purchase and the amount you can carry over. The saving is never larger than the duties you owe on the new home. So the gain depends on the price of your new home and on what you paid before.
Here is how to go about it:
- Find in your old deed how much registration duty you paid.
- Set the expected purchase price of the new home.
- Calculate the duties on the new purchase at the right rate.
- Compare both amounts and see how much you can deduct.
- Add the other costs: notary fees, mortgage costs and VAT where it applies.
For the last step, use the notary fees calculator. It shows the total of your purchase costs and lets you compare scenarios side by side. You will find more tools on our tools page.
It also helps to know prices in your new area. On the price map you see the official median prices for each municipality. With compare you can put two municipalities next to each other. If you need a documented value for your bank, a valuation report can help. If you finance the purchase with a loan, read our explanation of mortgage interest. This is information only. It is not a recommendation of any lender.
What about Brussels and Wallonia?
Registration duties differ from one Region to another. What applies in Flanders does not automatically apply in Brussels or Wallonia. Each Region has its own rates and its own reduction or deduction schemes, with their own conditions.
If you buy or sell in Brussels or Wallonia, you therefore do not look at the Flemish carry-over. You look at the scheme of the Region where the new home is. Ask your notary and the competent regional administration. You will find an overview of the rates in Belgium on our page Registratierechten België.
If you move from one Region to another, the situation is even more delicate. In that case, do not count on a carry-over without written confirmation.
Frequently asked questions
What are the conditions for a reduction of registration duties in Flanders?
The conditions depend on the scheme you use, but usually the property must be your own home, in the Flemish Region, and you must have paid registration duties on it yourself. For a carry-over, a deadline for selling the old home is added. Ask your notary to check the exact conditions before you sign.
Do you pay registration duties on a new build?
On a new build sold with VAT you usually pay VAT on the building instead of registration duties, but registration duties can be due on the land. What exactly applies depends on how the purchase is structured. Your notary can work it out for you when the preliminary sales agreement is drawn up.
Can I carry over registration duties to a second home?
In principle you cannot, because the carry-over is meant for an own home that replaces a previous own home. Other rules apply to a second home or an investment. Always check with your notary.
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