To begin with
You want to agree on what happens to certain accounts or investments if one of you passes away. A clause of accrual can be considered for this. You must specify exactly which goods are involved.
"Whoever will bear the consequences may also take the time to understand them."
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
Accrual of money and investments in plain language
01
You make a mutual arrangement for precisely defined funds or investments.
The agreement must show which goods it concerns. If you sell investments and buy others, it must be clear whether this replacement falls under the agreement. Proof of the origin of the money remains necessary.
Where does this protection end?
An agreement on certain accounts does not automatically apply to all your current and future assets. Access to an account also does not mean you may freely withdraw everything according to the agreement.
Relate it to your life: Can you still prove which current investments belong to your original agreement?
Which funds or investments are covered by the agreement?
02
Movable goods are, for example, money, securities or other goods that are not real estate. With accrual, it must be clear which specific goods or rights you include in the agreement. Simply writing “everything we have now or later” does not provide the same security as a precisely defined object.
A portfolio can change: securities are sold, proceeds reinvested and accounts transferred. The agreement must determine whether substitute goods fall under the clause. Additionally, you must be able to demonstrate that the new good has replaced the old one. A clause and a verifiable money trail complement each other.
For married couples, it must be checked whether these are truly personally held goods eligible for the intended arrangement. Community property does not automatically become personal goods merely by moving it to another account.
Can I reclaim my money if we separate?
03
That depends on ownership and the agreed possibilities to terminate the clause. A bank can technically carry out a transfer even if that action conflicts with your mutual agreement. Access to the account is therefore not the same as the right to freely withdraw everything.
Discuss what happens to the portfolio in case of a breakup, interim income, new deposits and any notice periods. Keep account statements that allow tracking each person's original and later contributions.
Does the account automatically go to the surviving partner?
04
The agreement specifies which rights are transferred, whether a choice is necessary, and the conditions to which it is subject. The bank may request documents to establish the legal situation. A survival clause is therefore not a promise of immediate, unrestricted access to all accounts after death.
Under the conditions of the Flemish position on a valid chance contract for consideration (each party receives a counter-performance for what they undertake), the related movable survival may fall outside inheritance and gift tax. That result must not be detached from the defined subject matter, the balanced chances and the other conditions. Other assets in the estate follow their own rules.
A fictional example: the clause names a specific securities portfolio. After a bank change, it must be possible to demonstrate which new portfolio replaces it and whether the agreement covers that replacement. Otherwise, it is not automatically clear that the same protection still exists.
Keep the agreement verifiable
05
- Keep an initial inventory
Record account numbers, securities and values when concluding the agreement.
- Report major changes
Have a bank change, additional contribution or changed ownership reviewed against the text.
- Keep reinvestment proofs
Keep old and new statements together to track replacements.
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.
Which accounts and investments fall under the agreement?
Request a concrete inventory, with the ownership and contributions of each party.
What happens during a bank change, sale or new deposit?
Determine which changes are allowed and which evidence you must keep.
Can each party still freely withdraw money, even in case of a relationship breakdown?
Technical access to an account is not the same as the right to freely dispose according to the agreement.
What steps must the surviving party take?
Ask about any choice, proof documents for the bank and the fiscal conditions.
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 exactly do you record?
Describe the existing assets and the rights of each party. An inventory, account identification, valuation and proof of ownership help to demonstrate what was involved at the time of conclusion of the contract.
With spouses, it must first be clear whether they are own assets, ordinary undivided assets or community property. The name on a bank account alone does not decide that question.
And what if each party owns separate goods?
Suppose each of you owns your own account, instead of each having a share in the same account. Then legally it is not about the growth of a share in the same asset. However, another mutual agreement can be drawn up about precisely designated goods. According to the Flemish position SP 17044, that can receive the same fiscal treatment under the required conditions. Equivalent contributions and survival chances remain important. Therefore, we first consider what each party actually owns and what it is worth.
Two recent decisions to consider
VB 25118: an excessively broad future subject matter
Decision of 1 December 2025, published on 19 January 2026. VLABEL rejected the qualification as a chance contract under special title (the agreement concerns certain, defined goods): the subject matter referred to movable goods that would be undivided upon death and allowed addition or withdrawal. The contribution was therefore still undetermined. The service did not confirm the requested absence of inheritance and gift tax and did not further investigate abuse. This is not a positive ruling.
Source: VB 25118, paragraphs 53–56.
VB 26016: no survival on community property
Decision of 21 April 2026, published on 28 May 2026. The file concerned financial products under a regime of separation of property with community of acquisitions. VLABEL considered the relevant acquisitions as community property and therefore did not accept the clause as a valid survival clause. Other questions could not be assessed.
Source: VB 26016, paragraphs 16–17.
What in case of sale or reinvestment?
An investment portfolio changes. Therefore, make agreements about permitted management, income, sale and reinvestment. Keep documents that show the connection between the original and the replacing assets.
In VB 24117 a survival of specifically described term accounts was accepted. Also legal subrogation (a replacement asset legally takes the place of the original asset), investment and reinvestment were included in that specific file. That is something different from a freely filled future estate mass.
Source: VB 24117, paragraphs 18–26.
An option also requires agreements about the operation
In an optional accrual, death and the exercise of the option are relevant conditions. Article 5.147 of the Civil Code stipulates that for the clauses discussed in VB 24117 dated after 1 January 2023, in principle they take effect for the future upon fulfilment. Any agreed retroactive effect must be explicitly assessed.
Determine who can manage in the meantime, how proceeds are treated, and how the choice is evidenced. Even in case of incapacity (no longer being able to understand and make a specific decision) of the surviving partner, the execution must remain legally possible.
Source: VB 24117, margin number 27.
Which alternatives are you comparing?
In principle, you can still change a will yourself. By making a gift, you transfer ownership today. Spouses can also make agreements in their marriage contract. For your choice, it is therefore important how much freedom you retain, when the other party receives something, and what this means for the children. Taxation is one component of that comparison.
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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