FURTHER EXPLANATION · 2 MIN READ
What happens when one co-owner takes over the other's share?
A brother and sister can jointly own a house or apartment. If one wants to take over the other's share, the acquiring owner pays a price and the notary records the new ownership position in a deed. This is not a unilateral decision: the owners concerned must agree on the transfer, the price and the conditions.
In VB 26095, a brother and sister each owned half of the bare ownership of several properties. Bare ownership here means that they were the owners while their mother retained the usufruct and could still use or rent out the properties. The brother first contributed his half to his matrimonial community. That community then took over the sister's half.
What tax did VLABEL apply?
VLABEL treated the second step as a division between existing co-owners. In this case, 2,5% division duty was due on the share that passed from the sister to the matrimonial community. The amount on which that tax is calculated depends on the rights actually transferred and the value used for the deed.
That result does not automatically apply to every takeover between relatives. Who owns the property before the deed, which right is transferred, whether someone first contributes a share to a matrimonial community and how the transactions are legally connected can change the assessment. Financing with common funds does not in itself create an exemption.
Why was the later waiver exempt?
After the division, the mother intended to waive her usufruct. The new owners would then receive full ownership. VLABEL accepted a gift tax exemption for this step because gift tax had already been paid in 2025 on the value of the full ownership when the original gift was made. Without that earlier charge, the same exemption does not follow automatically.
The ruling only addresses Flemish registration tax for the steps presented. It does not confirm civil-law validity for every other case and does not assess other taxes. The timing and wording of each deed therefore remain important.
One general possibility and your preparation
One general possibility is that a sister needs money for a new purchase and sells her share to her brother. This example does not give her an automatic right to force the other person to take over her share, nor does it guarantee the 2,5% rate. The existing ownership, the deed and the specific facts must first be checked.
Prepare the original gift or purchase deed, an overview of the current ownership shares, a recent valuation and evidence of the intended financing. Notariaat Wellens can then put the steps in the right order, explain the basis on which tax is calculated and identify which condition is still missing or uncertain.