Stricter conditions for reduced right to sell on sole owner-occupied home

On December 18, 2025, the Flemish Parliament approved the program decree accompanying the 2026 budget. The decree includes a number of important fiscal reforms.

We previously communicated about the family company changes. In this article, we take a closer look at the tightening of the conditions for the reduced sale right of 2% when purchasing a sole proprietary home.

1. What exactly is changing?

1.1. Reduced rate applies only to purchase in full ownership

Are you buying (part of) a property in full ownership? Then that part can still be on 2% (reduced rate). If you buy through a split purchase (e.g. one party the usufruct, the other the bare ownership)? Then the divided part falls under 12% (standard rate).

Practical example

Parents buy (as part of succession planning) 98% usufruct and 1% full ownership. The children buy 98% bare ownership and 1% full ownership.

• The 1% part in full ownership in both parents and children may be to 2% (if all other conditions are met).
• The parts in usufruct/ bare ownership fall under 12%.

Those with property rights split thus lose the benefit for those split parts.

1.2. Reduced rate is reserved for purchase by natural persons

Does any company buy even a small share?

Then the 2% benefit rate disappears for all buyers in the same deed.

1.3. Mandatory effective occupancy

In addition to the existing obligation to within 3 years after the execution of the authentic instrument registered to be at the address of the property, an additional condition is added:

• The buyer must Have been continuously enrolled for at least 1 year and there effective living.
• This condition applies per buyer individually.
• Becomes here not met, then follow additional duties (after tax).
• Force majeure can be invoked, but is case by case reviewed.

2. From when does this apply?

These new regulations will take effect on January 1, 2026.

The date of compromise (private sale agreement) is decisive. Was the compromise signed before Jan. 1, 2026? Then the authentic deed must have a pro fisco statement include explicit mention of that date. Only in this way will the old conditions for the reduced rate (2%) continue to apply.

3. Why this reform?

The Flemish government clearly wants to reserve the 2% rate for individuals who buy a home to live in live. Therefore, from now on, the benefit applies only to purchases in full ownership by natural persons. Constructions such as split purchases or purchases with a corporation are expressly excluded from the favored rate.

In addition, there will be a additional occupancy conditionAnyone who uses the benefit must be registered at the address for at least one year without interruption and must actually live there. Thus, the benefit is linked to sustainable, true habitation. All existing conditions (such as the rules around other real estate holdings) remain unchanged.