FURTHER EXPLANATION · 2 MIN READ
What does the administrative position say?
The Flemish Tax Administration published on 16 June 2026 position 26016 about existing usufruct on part of a real estate. The position first addresses the situation where a base deed or similar deed specifies the private part on which the usufruct already rests. If that deed only clearly demarcates the existing rights, the administration does not see this as a division activating transfer tax.
The second part concerns duration. If only the term of the existing usufruct is extended and all other modalities remain unchanged, then according to the position no transfer tax is due. The taxpayer must prove that it truly involves only an extension.
A small change can legally be significant
The boundary lies with the content of the right. If at the same time the object, use, burdens or other conditions change, the administration may conclude that a new usufruct is established. Also, a right that becomes broader than the original no longer falls under the pure extension. Then transfer tax may be due.
Therefore, compare not only the end date. Place the original title and the new draft side by side line by line. Check which private part is meant, who bears costs, which usage restrictions apply and whether additional powers are granted. The name of the deed is less important than its true content.
Example and practical check
Suppose a parent has usufruct on an apartment within a larger building. The family wants to extend the duration and at the same time creates a base deed precisely describing the apartment. If the deed only clarifies the existing object and only changes the end date, this aligns with the position. If a storage room, garden or broader usage rights are added, the assessment may change.
Collect the establishment deed, cadastral data, plans, base deed and every later addendum. Mark all differences with the original right in the draft. Notariaat Wellens examines with you whether the change is limited to duration and description or goes further. Also check if owner and usufructuary retain the same agreements about maintenance, costs and insurance. Keep a clear comparison with the file. Thus, before signing, you know the points of attention for ownership, use and registration tax. More info or a specific question? Make an appointment with the complete file at hand.