Accretion of Immovable Property
Protecting Your Home.
Knowing the Consequences in Advance.
Discover our guidance ↓To begin with
If your partner dies, do you want to be able to continue living there, receive rent, or make decisions about the property yourself? An accretion clause may be an option. What it grants you depends on your ownership and the arrangements in the deed.
“Those who know that nothing can be fully fixed look more attentively at what is present today.”
Your questions, step by step
Would you like to protect each other if one of you dies? We will examine whether an accretion clause suits your situation and what the consequences are.
Why do I go to the notaire for this?
With an accretion clause, certain rights may transfer to the other party upon death. The civil-law notary assesses whether the mutual opportunities, contributions and form are legally appropriate.
How can an accretion clause protect my partner?
Determine which property and persons are involved.
Compare the arrangement with a will and other protection.
Have conditions, termination and fiscal consequences prepared before signing.
How does this proceed and how long does it take?
Discuss this preferably before a joint purchase. The preparation depends on the property and the chosen structure; there is no fixed processing time.
Which documents should I provide to the notaire?
Prepare what you already have. You do not need to wait until your folder is complete to make an appointment.
Is a document missing or do you not know where to find it? Check the help for each document. We will discuss what the office can obtain for you and what you still need to provide yourself.
Where can I find this?
Search in your deed folder, Izimi or Mijn akten. Cannot find the deed? Provide the address, estimated date and possibly the previous notarial office; we will see how to request a copy.
Where can I find this?
Provide the report with date and name of the appraiser. If there is no valuation yet, do not order one without consultation: first discuss what valuation is needed.
Where can I find this?
Provide the complete version with date, attachments and later amendments. Do you not have this document or do you not know if it exists? Select “Help needed” and discuss it with the office.
Where can I find this?
Provide the full text and any amendments. Look in your deed folder or Mijn akten. Not everything is digitally available; if necessary, indicate which office drafted the deed.
Where can I find this?
Provide the complete version with date, attachments and later amendments. Do you not have this document or do you not know if it exists? Select “Help needed” and discuss it with the office.
These check marks only remain on the opened page and are not sent to the office.
Open the checklist: ready, need help or not applicableWhat does the notaire do and investigate?
- Are the mutual opportunities and contributions sufficiently balanced?
- Which property and form are involved?
- How does the arrangement work in case of death, sale or breakup?
- What inheritance and fiscal consequences apply to your situation?
We agree on which searches the office will conduct and which information you, your bank or another expert will provide.
What should I pay attention to before I sign?
Check whether the clause operates automatically or requires a choice, what happens on sale and how you can terminate it later.
Is a passage still unclear? Feel free to ask for an explanation with an example from your own situation. Only sign when you understand what you are agreeing to.
What else must I arrange afterwards?
Keep the deed with the involved property. Have the arrangement reviewed upon marriage, breakup or change of assets.
Which practical tips can help me?
Do not assume the same consequences as with a will. Request a comparison for your own family and property.
What do these words mean?
- Accretion Clause
- an agreement whereby rights accrue to the surviving party according to the agreed conditions.
- Chance Contract
- an agreement where the outcome depends on an uncertain event.
Where can I find more explanation or help?
You do not have to phrase your question in legal terms. Tell what concerns you, what you want to arrange and if an important date is approaching.
We will look together at the next step. We agree in advance on how the office will assist you and what costs are involved.
Ask your question to the officeMake an AppointmentGeneral explanation for your preparation. The rules and documents that apply to you are determined based on your file.
On this page
Accretion of real estate in plain language
01
The notarial deed determines which rights to the home the surviving partner receives and under which conditions.
Usufruct and full ownership offer different possibilities. Usufruct grants use and income; others may hold the bare ownership. Full ownership combines those rights. So do not simply write down “protection”, but decide which freedom you need.
Where does this protection end?
The loan does not disappear through accretion. A transfer tax might also be due. Possible treatment outside inheritance tax does not mean the acquisition is tax-free.
Relate it to your life: Should your partner be able to live there alone, or also be able to move independently?
What do we agree about our home?
02
In real estate, an accretion clause is recorded in a notarial deed. The agreement can for example concern the shares with which you jointly purchase a home. Have it clearly stated whether the surviving partner obtains full ownership or only a usage right, and whether a choice is required.
Your purchase ratio, the actual contribution made and your survival prospects all deserve attention. A clause that suits another couple is therefore not automatically usable for you. The loan, mortgage insurance and children's rights also belong to the same discussion.
An accretion clause protects against a certain consequence of death. It does not automatically grant you a larger ownership share during your lifetime and is not a substitute for agreements on uneven repayments or renovation costs.
What if one of us wants to stay and the other wants to leave?
03
First examine how the clause can end in case of a relationship breakdown. Then ownership and financing must be settled. Whoever takes over the home may need to pay out the other. Valuation, outstanding loan and proven mutual claims determine the calculation.
The bank must give separate approval for releasing a borrower from their obligations. Your internal agreement that one partner pays from now on does not mean the other is freed from the bank.
If you want to sell the home together, have checked how the accretion clause is terminated and whether it still says something about the sale price or replacement property. A clause for this home does not automatically apply to any later home.
Can I continue living there and sell alone later?
04
If under the valid clause you receive full ownership of the relevant share, that can give more independence than only usufruct. If you only get usufruct, there are other owners with whom you usually must agree to sell full ownership. The words in the deed therefore make a practical difference.
There may still be a mortgage loan. Mortgage insurance pays out only according to its own coverage and conditions. Accretion does not automatically erase that debt. Therefore check if the surviving partner can bear both the home and the costs.
In immovable accretion, registration tax, particularly transfer tax, may be due. You must not interpret possible treatment outside inheritance tax as “the home passes tax-free”. The applicable region, the right transferred and the circumstances determine the calculations.
A hypothetical example: two partners each own half of the family home. The clause grants at death half of the first deceased's share in full ownership to the survivor. That person then becomes full owner under the deed's conditions but must still consider loan, insurance and tax. Without this clause or another arrangement, half of the deceased’s share would be divided according to their inheritance law.
Consider home, loan and clause together
05
- Bring the entire purchase deed with you
A summary “there is accretion” does not yet tell which rights and conditions apply.
- Check the insurance
Note who is insured, for which share and which debt remains.
- Request two calculations
Have the consequences of buy-out in case of a separation and acquisition upon death explained separately.
Examples for your life situation
What do I ask the notaire?
07
You do not need to memorise these terms. Bring the questions that suit you. Feel free to ask to see the answer with your own home, your money and the people you want to protect.
Click on a question for an initial explanation or practical tip. You do not need to have an answer to everything yet.
Can the surviving partner remain living alone, or also sell independently?
Have a precise explanation of the rights the deed grants and who may need to cooperate.
Which loan remains if one of us dies?
Bring the credit documents and outstanding balance insurance. The clause did not extinguish the debt.
What does acquisition via this clause cost compared to the other options?
Ask about the applicable tax and legal protection.
What if we separate or buy another home?
Have the termination and possible replacement of the involved property discussed.
The details that make a difference.
FOR THOSE WHO WANT TO READ FURTHER
View the conditions, possible variants and legal basis for your question.
What do you want to give the surviving partner?
| Choice to discuss | Practical difference |
|---|---|
| Accretion in full ownership | The surviving partner acquires the relevant ownership right. The subsequent destination for children requires a separate consideration. |
| Accretion in usufruct | Use and income can remain with the surviving partner, while bare ownership remains with others. |
| Accretion with option | The surviving partner chooses within the established conditions whether the clause is invoked. The alternative in case of non-exercise must also be clear. |
No inheritance tax does not mean no tax
With a fiscally accepted accretion clause under onerous title (each party receives consideration for what they commit to) for real estate, registration duty applies. A regular buy-out or division does not necessarily follow the same tax regime.
The general Flemish registration duty is currently 12% (article 2.9.4.1.1 VCF). You must not blindly apply this rate to every old accretion clause: for a suspensive condition article 2.9.7.0.3, § 2 VCF governs the applicable rate and valuation. The taxable base is determined upon fulfilment of the condition; the rate rule looks to when the tax would have been due without the condition.
Source: Art. 2.9.1.0.1, 2.9.4.1.1 and 2.9.7.0.3, § 2 VCF.
The exemption from inheritance tax on the family home is not an exemption from registration duty. Therefore, compare an optional accretion with what happens without exercise via the statutory inheritance law or a will. Both protection and applicable tax conditions are relevant.
Source: Art. 2.7.4.1.1, § 2 VCF.
What if we sell, move or separate?
Ownership and financing
Check who is owner and with what means each has acquired. The chance ratio and contribution must be examined. An unequal loan or own equity deserves a separate assessment.
Sale or a new home
Discuss whether the clause ends upon sale and what options exist with a replacement property. A clause about the first home does not automatically protect a subsequent purchase.
A breakup, relocation or entering care
Record which events affect the clause. The fact that the home is no longer inhabited together does not necessarily terminate all contractual rights.
Mortgage and debts
The accrual clause does not extinguish the bank’s rights. Coordinate the transfer of ownership, loan and possible insurance with each other.
Accrual on purchase is not the same as reversion
SP 16092 distinguishes clauses between acquirers of property and clauses about rights reserved upon sale or gift. Other rules may apply with reserved usufruct or life interest than with accrual of the purchased home.
The position also includes presumptions about gratuitous or onerous accrual, unless the agreement states otherwise. Therefore specify precisely which right transfers, who stipulated it and whether a counter-performance exists. The term “accrual” alone is insufficient to determine the tax.
Source: SP 16092: accrual and reversion, decision 18 August 2021.
What do you bring?
The deed of purchase and any subsequent accrual deed, the marriage contract or cohabitation statute, the loan documents and proof of each party’s contribution. Note whether you mainly want to continue living there, retain income or be able to sell in full ownership.
For real estate outside Flanders or with a foreign residence, the applicable tax regime must be determined separately.
Frequently Asked Questions
FROM READING TO PREPARATION
Already a first answer.
Must I first find all the documents?
You can already ask your question with what you have. Note which agreements you remember and what has changed since. Using the checklist on this page, you can see what to gather and what still needs to be discussed with the office.
How do I prepare a conversation with my relatives?
First explain what you want to achieve or avoid. Give everyone space to express expectations and practical limits. Note what you agree on and which questions remain open, so that the conversation also takes into account who bears the consequences.
What if I am unsure between different solutions?
Write down for each option what you hope to achieve and what you do not yet understand. Bring existing documents. The consultation is meant to compare possibilities and consequences with your own situation before making a choice.
EASY PREPARATION
Your checklist: examining an accretion clause
Which documents do you prepare, where do you find them and when can the office assist? Indicate what you have and where you need support.
Useful websites on this topic
RELIABLE CONTINUED READING
FROM FIRST QUESTION TO NEXT STEP
You do not have to figure it out alone.
First your situation
Explain what is happening, who is involved and what you want to avoid.
Weighing possibilities
We discuss your questions, the available documents and the consequences of possible choices.
Your Next Step
We record what you want to have prepared and what follow-up is appropriate.
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