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From bakery to home: which transfer duty?

Illustration for From bakery to home: which transfer duty?

Under a Minute

In a Ghent judgment, a former bakery was accepted as a dwelling for the reduced transfer duty. It concerned a purchase from 2023 where ordinary repair and maintenance works sufficed for full habitation.

How Can We Help?

Send us the sales documents, photos and your plans. We will review the tax conditions for your specific purchase.

Read the source at Flemish Tax Administration

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FURTHER EXPLANATION · 2 MIN READ

What did the court decide?

The Ghent Court of First Instance accepted on 23 June 2026 the reduced transfer duty for this purchase. The Flemish Tax Administration published the final judgment on 11 August. The former shop space became living space without extensive renovation.

The applied rate was 3% for the 2023 purchase. That percentage is not a rate indication for a new purchase today. The judgment concerns one case only and does not establish a new general exemption for commercial premises.

Start with the property you really want to buy

Do you want to live yourself in a former shop? For the first meeting, prepare an overview of the rooms and the works you have in mind. Photos of inside and outside help to explain your plans clearly. Mention which spaces you intend to use differently.

Note what you already know and what still needs to be checked. A description in an advertisement, an oral conversation and your own sketch may create different expectations. Compare that information and bring the sales documents with you.

An example for preparation

Suppose you visit a terraced house with a former shop at the front. You want to make that a sitting room but do not yet know what work will be needed. Write down that intention without assuming any fiscal outcome yourself. Have an expert explain the necessary works and provide that information to the office.

Discuss your questions before making commitments. Notariaat Wellens reviews with you which information is missing for your purchase and which conditions must be examined. This way the legal preparation and your practical living plans can be aligned.

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Image and music

Illustrative images. Piano: J.S. Bach · variation 4 · piano: Kimiko Ishizaka · Open Goldberg Variations (2012) · CC0.

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Paul Wellens