New Rules on Registration and Inheritance Duties in Brussels from 2025–2026: Don’t Get Caught Out!
General Context: Modernization and Harmonization
By an Ordinance dated 17 July 2025, the Brussels legislator amended several provisions relating to registration duties and inheritance tax.
This reform is part of a broader effort to harmonize the Brussels regime with that of the Walloon and Flemish Regions.
It has two main objectives: modernizing registration rules and strengthening legal certainty and tax transparency in matters of succession.
The changes will take effect progressively: some provisions already apply as of 24 July 2025, while others will only take effect from 1 January 2026.
2025: New Rules for Registration Duties
Several technical adjustments to registration duties took effect immediately upon the publication of the Ordinance on 24 July 2025.
They mainly concern the tax abatement related to the purchase of a home in cases of force majeure and the penalty for concealing the actual purchase price.
A More Flexible Abatement for Exceptional Circumstances
The abatement on registration duties—often called the “abatement for one’s own and sole residence”—is an important fiscal incentive for home ownership in Brussels.
Under Articles 46bis and 212bis of the Code of Registration Duties, a purchaser may benefit from a basic abatement of €200,000 on the market value of the property if three main conditions are met:
1. Purchase of one’s own and sole residence – the purchaser must not already own another home in full ownership (with limited exceptions).
2. Establishment of the main residence within three years – the purchaser must register their principal residence in the purchased property within three years from the date of the notarial deed and maintain it for at least five years.
3. Purchase price under€600,000.
Example: For a property purchased at €350,000, the buyer enjoys an abatement of €200,000 on the taxable base. Instead of paying €43,750 in registration duties (12.5% of €350,000), they will pay only €18,750 (12.5% of the remaining €150,000). This represents a tax saving of €25,000.
Previously, force majeure was only accepted for the five-year (residence in the bought property period) requirement, not for the three-year period to establish residency in the bought property.
Following a Constitutional Court ruling highlighting this unequal treatment, the Brussels legislator extended the scope: force majeure can now be invoked for the three-year deadline to establish residence in the property.
Force majeure refers to an exceptional circumstance beyond the buyer’s control that genuinely prevents them from moving into the property, such as:
– a fire rendering the home uninhabitable;
– partial collapse of the building;
– major construction delays due to material shortages;
– in some cases, refusal of a planning permit;
– a necessary move abroad for professional or imperative personal reasons;
– bankruptcy of the contractor;
– or the buyer’s proven inability (e.g. with medical proof) to carry out essential renovation works personally.
In the case of force majeure, the buyer retains entitlement to the abatement. No additional registration duties are due, and any duties already paid may be refunded, provided the buyer ultimately establishes his / her principal residence once the obstacle is removed.
However, the administration will remain strict and will probably not accept as force majeure the following situations :
– financial difficulties delaying completion of the works;
– minor personal changes;
– delays due to poor organization;
– rejection of a loan application;
– or underestimation of the scope of the required works.
Concealing the Price Will No Longer Penalize Everyone
Before the 2025 Ordinance, Article 203 of the Code of Registration Duties provided that when a price or charge was concealed in a deed (for instance, if the actual sale price was higher than declared), all involved parties were jointly liable for the penalty (up to twice the amount of the avoided taxes).
The Constitutional Court ruled that this rule violated the principle of equality by punishing parties unaware of the concealment. From now on, only the party who actively participated in or was aware of the concealment can be fined.
Example: If a sale involves two sellers and one of them accepts part of the price “under the table,” the other, who was unaware of the scheme, will no longer be penalized. Similarly, a notary or agent who merely formalizes the act without involvement in the concealment will not be fined.
This change introduces greater proportionality in the repression of tax offenses and aligns practice with recent case law favoring individualized liability.
A Final Tax Gift to Make Before 31 December 2025
The second part of the reform, effective 1 January 2026, concerns the Code of Inheritance Duties.
From 2026, the period during which certain gifts or benefits made before death can still be included in the estate by the tax administration is extended from three to five years.
To preserve legal certainty, this new rule applies only to donations and stipulations made on or after 1 January 2026. Donations made before that date remain subject to the current three-year rule.
2.1 Beware of Unregistered Donations
At present, if a donor makes an unregistered donation of movable goods (a manual gift, bank transfer, etc.) and dies within three years, the donated assets are reintegrated into the estate and subject to inheritance tax—much higher than gift tax (for registered donations of movable goods.
As of 1 January 2026, this period will be extended to five years.
In other words, any unregistered gift made from that date onward will be included in the estate if the donor dies within five years, pursuant to Article 7 of the Code of Inheritance Duties.
Therefore, the end of 2025 offers an excellent opportunity to make an unregistered donation—a true tax gift. By acting before that date, the donor remains under the three-year regime rather than the five-year one.
This anticipation not only reduces the risk of inheritance taxation but also avoids potential capital gains tax in case the donated asset is later sold (although the October 2025 draft law on capital gains seems to exclude this risk).
The Brussels legislator aims to discourage this strategy of avoiding registration duties while hoping to outlive the taxable period. By extending the “suspect period” to five years, the Region encourages immediate registration of gifts—taxed at 3% in direct line and between spouses or 7% otherwise.
Registration provides multiple benefits: it ensures legal certainty (a fixed date), improves tax transparency, and strengthens regional revenue predictability.
In short, registering a gift is a win-win strategy: it provides tax peace of mind and legal security for the taxpayer while supporting public finances—a key tool in any estate planning.
2.2 Other Liberalities Concerned
The five-year extension also applies to stipulations for the benefit of third parties (Article 8 of the Code). Thus, sums, annuities, or assets received gratuitously within five years before death will now be included in the estate (instead of three).
For consistency, the presumption of ownership (Article 108) is extended to the same duration: the tax authority may presume that assets held up to five years before death still form part of the deceased’s estate at the time of death.
Example: If a deceased person sold a property four and a half years before death, the administration may presume that the sale proceeds remain in their estate and include them in the inheritance—even if manual gifts were made to their children with that money. Conversely, if the sale occurred more than five years before death, the presumption no longer applies, and the proceeds are deemed no longer part of the estate.
2.3 Closer Administrative Scrutiny: Five Years of Bank Control
The General Administration of Patrimonial Documentation (AGPD) will have enhanced investigative powers to align audits with the new five-year “suspect period.”
In practice, it may request banking information covering the five years preceding death, examining all gratuitous transactions and ownership transfers.
This power—provided for in Article 100 of the Code of Inheritance Duties—allows detection of indirect, unregistered gifts, such as bank transfers made by the deceased before death. Depending on the circumstances, simple or full authorization may be required.
From 2026 onwards, both practitioners and taxpayers must exercise increased caution.
An unregistered donation will carry greater tax risk: if the donor dies within five years, the gifted assets will be reintegrated into the estate and taxed under inheritance duties, which can reach up to 30% in direct line or between spouses, and up to 8 % for others.
In practice, the donee (recipient) will bear this heavier burden.
Conclusion
If you are affected by this reform, face one of the situations described, or wish to organize your estate planning, it is strongly advised to consult a lawyer for personalized legal advice.
Tristan KRSTIC