FURTHER EXPLANATION · 2 MIN READ
The administration looked through the steps
The Flemish Tax Administration published on 4 August 2026 a prior ruling concerning real estate previously gifted to two daughters. The family wanted to first contribute goods before a later division, then assign other goods to each daughter. The question was whether transfer duties could be applied to that final division.
The administration did not follow this reasoning. It saw no real contribution debt in the facts presented to explain the intermediary steps. The planned contribution and division were jointly assessed as artificial acts aimed at avoiding normal taxation. Therefore, transfer duties rather than division duties were considered in this case.
The original gift remains guiding
After a gift, the deed determines who became owner, in what proportion, with which encumbrances and with what reserved usufruct. These details do not disappear when the family later seeks a different practical division. A later exchange, allocation or transfer must start from the rights that really exist, not from an intermediary created only on paper.
A reserved usufruct also deserves separate attention. In the ruling, the relevant usufruct could not simply be treated as freely contributable property. The civil-law nature of each right partly determines which act is possible and which registration tax applies.
Draw the current and desired situation first
Example: two children each received half of two properties years ago. Now one child wants property A and the other property B. Economically sensible, but legally a new transfer is necessary to move from shared rights to separate ownership. Values, possible charges, usufruct and stipulations from the deed of gift must be examined beforehand.
Make a simple diagram with current owners and desired final state. Add the deeds of gift, ownership titles and recent valuations. Notariaat Wellens can then compare possible routes without assuming a fiscal outcome. Also map any loans, charges and reimbursements between family members. Note who can bear which costs and any charges. This prior ruling applies only to its own facts but warns that the full sequence of acts is reviewed. Want to lay out the options calmly? Contact us before new arrangements.