The Flemish division duty applies if the real estate concerned is located in the Flemish region.


An authentic (generally notary) deed is required to withdraw from joint ownership. The notary registers the deed and pays the duty. The amount of duty owed is paid to the notary in advance by the parties.


Does the joint ownership persist after the division?

  • If only one owner remains, the division duty is calculated on the total value of the immovable property.
  • If several joint owners remain, the division duty is calculated only on those portions that are being transferred.

The fee for the division duty is 2.5%, but is lowered to 1% in the event of divorce or the termination of statutory cohabitation.


  • Transfer of usufruct to the bare owner: In certain situations you must, if you acquire the bare ownership of a property, pay registration tax or inheritance tax on the value of the full ownership of the property you received. If you also receive the usufruct later on, that transfer will be exempt from registration tax.
  • Exemption for immovable property subject to VAT: No division duty is levied on the value of immovable property subject to VAT.
  • Divisions that take place in the context of the implementation of a brownfield project.
  • Last revision 22/01/2021
  • Applicable to Vlaamse Gewest
  • Competent authority Vlaamse Belastingdienst
  • Participating network
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