To begin with
You want to know what you can rely on. Here you will find the sources used. A law is different from a tax decision on a single file. That difference is important for your own situation.
"Your observation is the beginning of a question, not the end of an investigation."
On this page
Source check: 6 September 2026. This overview contains the publications consulted below. It is not a guarantee that every conceivable variant or every published decision is included.
| Type of source | What does that mean for your file? |
|---|---|
| Legislation | The legal rules form the starting point. The date and the applicable transitional rules also count. |
| Administrative position (SP) | Represents the general interpretation of VLABEL. It is not law and does not bind the judge. |
| Prior decision (VB) | Deals with a concrete application. The motivation of the applicant is not the same as the assessment by VLABEL. |
| Case law | Read the judgment within the facts and legal questions of the case. A summary does not replace the full ruling. |
How do you read a source without a legal background?
Start with three questions: does this concern the same family situation, the same assets and the same event as yours? A decision about two personal securities accounts, for example, does not automatically say anything about a joint home.
A prior decision first describes what the applicant requests and then what the tax authorities decide. Only reading what the applicant hopes to achieve can therefore give a misleading impression. Moreover, a favourable tax decision does not automatically confirm that every civil law clause is valid.
Tip: take a source that you find interesting with your own deeds. Then it can be explained which conditions correspond and where your file differs.
Which recent decisions have been used?
| Publication / source | Decision | Meaning |
|---|---|---|
| 28 May 2026 · VB 26016 | 21 April 2026 | No accepted right of accrual on assets of a community of acquisitions. See explanation under movable accrual. |
| 19 January 2026 · VB 25118 | 1 December 2025 | No confirmation for the too broadly described future movable assets. |
| 14 January 2026 · VB 25107 | 17 November 2025 | Distinction between TIGV and other assets in matrimonial benefits. The TIGV may fall under art. 2.7.1.0.4 VCF. |
| 11 April 2025 · VB 24117 | 24 February 2025 | Accepted accession of specifically described term deposit accounts, based on the facts examined. |
| 1 July 2024 · VB 24015 | 14 May 2024 | Conventional retraction of real estate assets contributed in TIGV under resolutive conditions. |
Where can you read the rules yourself?
Source: SP 17044: accrual clauses, decision 17 April 2023.
Source: SP 15059: retraction of contributed immovable goods, decision 22 May 2023.
Source: SP 16092: accrual and reversion, decision 18 August 2021.
Source: Civil Code, Book 2, Title 3: property regimes between spouses.
Source: Flemish Tax Codex, consolidated text.
Source: Ghent 18 May 2021, 2020/AR/823: execution of a choice clause.
When using an older file, old legal references and deadlines are not adopted without verification. The website refers to the relevant articles and margin numbers for the discussed techniques.
An example to start with
RECOGNISED IN PRACTICE
You want to better protect your partner or family, but there is already a deed. Bring that along and note what has changed since signing. This way the conversation can start from your existing arrangements.
An illustrative example. Your own situation may be different.
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
A checklist for your next step
Choose your subject. You will receive a concrete list of documents with simple explanations and help with what is still missing.
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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