FURTHER EXPLANATION · 2 MIN READ
What did the Flemish Tax Administration decide?
In mid-2025, a buyer bought an apartment in Flanders as his only own home. He paid the reduced rate of 2 per cent and immediately registered at the address. Later, he moved in with a new partner. He wanted to rent about 90 per cent of the apartment to his own company, mainly as an office.
The Flemish Tax Administration ruled in advance that the planned rental did not breach the conditions that applied when he bought the property. That case therefore did not trigger additional registration tax. The decision concerns only Flemish sales tax. It says nothing about other taxes, the validity of the lease or situations that were not described in the application.
Why does the purchase date matter?
The conditions have been stricter for new sale agreements since 1 January 2026. A buyer who claims the reduced rate must register at the address of the home within three years of the notarial purchase deed. Each buyer must then remain registered there continuously for at least one year. The buyer signs that commitment in the deed.
That does not mean renting out the property after that year is always free of consequences. The answer may also depend on exactly what is rented, to whom, for which use and what the deed and other agreements say. Income tax, VAT, planning rules or the relationship with a company may also raise separate questions.
One case is not a general rule
In the published case, the home had been bought in 2025, the buyer had lived there immediately and the later change had not yet been carried out. That is one specific possibility, not an automatic right for every owner. An advance ruling binds the tax administration only for the described transaction and the facts that were disclosed.
Do not therefore start from the assumption that renting is always allowed. The right question is which conditions applied to your purchase and whether you have already met them in full. Someone who moves or rents out the property before the required registration period ends may receive a different answer.
What can you prepare in practical terms?
Bring your signed sale agreement and notarial purchase deed. Note the date when you registered at the home address and, if you moved, the date that registration ended. Also describe which part you want to rent out, to whom, from when and for which use. Include a draft lease if one already exists.
Notariaat Wellens can compare those details with the applicable conditions and explain what remains uncertain. Before renting out the property, you can then decide whether additional tax, company-law or planning advice is needed. A review does not automatically confirm that every rental is possible, but it does show which step you can safely prepare.