Conditions

The mortgage establishment duty in Flanders is payable:

  • for every transfer of a right in rem on an immovable property located in the Flemish Region
  • for which a mortgage is being established (generally as surety for a mortgage loan).

The mortgage establishment duty is determined on the sums that are secured by the mortgage as collateral for the mortgage loan.

Procedure

The notary will submit the deed for registration within 15 days of it being signed and pay the mortgage establishment duty that was advanced by the parties involved (generally the borrower).

Rates

You will pay 1% registration tax on the amount of the loan for which a mortgage is registered.

Exemptions

If you wish to establish a second or subsequent mortgage for the same claim and for the same secured sum, and the mortgage establishment duty has already been levied on the establishment of a first mortgage, you are entitled to an exemption for this second or subsequent mortgage establishment.

  • Laatst gewijzigd op 22/01/2021
  • Van toepassing op Vlaamse Gewest
  • Bevoegde instantie Vlaamse Belastingdienst
  • Deelnemend netwerk
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