First-time purchase
A household's first property purchase, which often benefits from a lighter tax regime.
Full definition
A first acquisition is a household's first property purchase. In Belgium, the tax advantages do not target the first purchase as such, but the purchase of a sole own home: the buyer may not already fully own another home, unless they sell it within the set period. In Flanders, the registration duty has been 2% since 1 January 2025, with an extra reduction of EUR 1,867 for a modest home. In Wallonia, it has been 3% since 1 January 2025, also for building land or an off-plan home. In Brussels, the buyer pays nothing on the first EUR 200,000 if the price does not exceed EUR 600,000. The buyer must then register at the address within three years (five years for building land in Wallonia) and stay a minimum period: one year in Flanders, three years in Wallonia, five years in Brussels. Otherwise, extra duties are due.