Belgium – Selling Property

What are the steps involved in selling property yourself in Belgium?

Completing a property sale in Belgium involves multiple stages spanning valuation, documentation, marketing, and legal formalities. Even when sellers choose to proceed without engaging an estate agent, certain steps are legally compulsory and cannot be omitted. The following overview sets out the full process from start to finish.

1. Obtain a property valuation. Arriving at a realistic asking price requires weighing up a range of factors, including the property’s location, dimensions, age, overall condition, and prevailing market conditions. A professional valuation commissioned from a surveyor, architect, or notary provides a sound basis for pricing decisions.
2. Gather mandatory documents and certificates. Prior to putting your property on the market, you are required to secure a valid Energy Performance Certificate (EPC) along with any other certificates that are legally prescribed in your region (see the legal requirements section below). These documents must be in place before any advertising can take place.
3. Market the property. Belgian properties for sale are typically identified by a sign — commonly orange and bearing the words “te koop” in Dutch or “à vendre” in French — displayed outside the building or on a balcony. Online listings are equally important; widely used platforms include Immoweb, Logic-Immo, and Zimmo.
4. Accept an offer. In Belgium it is standard practice for the prospective buyer to submit a formal offer. Should the seller agree to the terms, a binding agreement is created, since a purchase offer carries legal force once accepted. It is prudent to have a notary review any offer before you commit to accepting it.
5. Sign the preliminary sales agreement (compromis de vente / koopovereenkomst). The cornerstone document in any Belgian property transaction is the preliminary sales agreement, referred to as the “compromis de vente” or “koopovereenkomst.” This contract records the mutual consent of both parties to the sale on specified terms, including the agreed price. Once signed, the transaction is binding and neither side may withdraw without legal consequence. The buyer ordinarily deposits approximately 10% of the purchase price into an escrow account or with the notary at this point.
6. Engage a notary. A notarised deed is a legal requirement to finalise any property transfer in Belgium. Both the buyer and seller are free to appoint the same notary or to use separate notaries. The involvement of two notaries has no bearing on the total fees payable, as these are prescribed by law and are simply divided between the two notaries.
7. Legal checks and preparation of the notarial deed. During this phase, the notary carries out all necessary legal due diligence, including verifying the title, checking for outstanding charges or mortgages, confirming compliance with planning rules, and preparing the official deed. The notary also oversees the signing formalities and arranges registration of the transfer with the land registry.
8. Sign the notarial deed and transfer ownership. The authentic deed of sale must be signed before a Belgian notary within a maximum of four months of the preliminary agreement, though three months is the more typical timeframe in practice. This deed constitutes formal confirmation of the change of ownership.
9. Registration at the Land Registry. Following execution of the notarial deed, the notary arranges for the necessary entries to be made in the Land Registry. The registration captures not only the change of ownership but also any associated transactions such as mortgages and qualifying leases.

For official guidance on the registration process, consult FPS Finance (fin.belgium.be) and the Royal Federation of Belgian Notaries (notaris.be).

Do most sellers in Belgium use an estate agent, or is private selling common?

Belgian property can be sold through several routes — private sale, voluntary public sale, or online sale — with the private sale being by far the most prevalent. Both agent-assisted and direct private sales occur in practice, although the administrative intricacy of the Belgian system means that the majority of sellers prefer to enlist professional support.

Estate agent fees in Belgium generally fall within a range of 3–5% of the agreed sale price and are customarily paid by the seller. Across all transaction types, charges of between 2% and 6% of the sale price are seen, with 3% being a widely encountered rate. Comparable markets such as France and the Netherlands have broadly similar fee structures, though certain countries — parts of Scandinavia in particular — have a more established culture of selling without an agent.

Under Belgian law, estate agents must display their fee schedules prominently, for instance in their shop window or on their website. You can confirm whether a prospective agent holds the required licence by consulting the Professional Institute of Real Estate Agents (IPI/BIV). Always verify accreditation on the IPI website before instructing an agent.

Selling privately without agent involvement is entirely permissible and is chosen by a segment of sellers, especially those with prior experience of the Belgian market. A number of websites dedicated to Belgian property listings — among them Immoweb, Logic-Immo, and Zimmo — make it straightforward to advertise without an intermediary. That said, a notary is always legally required to finalise the sale, so some level of professional involvement is unavoidable regardless of the route chosen.

Beyond conventional negotiated sales, an increasingly popular marketing method involves the seller or agent inviting all interested buyers to view the property on the same day and submit sealed bids by a fixed deadline, without any bidder being aware of the others’ offers. This so-called pre-sale technique is now commonplace across Belgium.

How does capital gains tax work when selling property in Belgium?

Belgium’s treatment of capital gains tax (CGT) on property differs markedly from the approach taken in many other European countries. Whereas jurisdictions such as France and Spain generally apply CGT to most individual property sales with tapering relief, Belgium operates a system that largely exempts individuals from tax on property gains — subject to important conditions tied to the nature of the asset and the length of time it has been held. Always verify current rates with FPS Finance, as rules can change.

As a broad principle, capital gains realised by private individuals on real estate are not generally liable to personal income tax, but are instead taxed at a fixed rate — either 0%, 16.5%, or 33% — determined by the category of property involved and the time that has elapsed between acquisition and disposal.

Primary residence: Gains arising from the sale of a principal home are not subject to taxation, provided the owner has genuinely and continuously occupied the property as their main residence for a minimum of 12 months. This exemption is of considerable benefit to most owner-occupiers.

Other residential buildings (non-primary residence): Where a building does not qualify as the seller’s primary residence and is disposed of within five years of acquisition, any capital gain is taxed at 16.5%, with an additional communal tax surcharge. Sales occurring after this five-year holding period attract no capital gains tax.

Land: The CGT treatment of land varies with the duration of ownership: disposal within five years of acquisition incurs tax at 33% plus communal tax; disposal between five and eight years after acquisition attracts 16.5% plus communal tax; and after eight or more years of ownership, gains are fully exempt.

How the taxable gain is calculated: The taxable amount is arrived at by deducting the acquisition value from the disposal value. A flat-rate allowance for purchase costs equal to 25% of the acquisition price is applied (unless actual costs can be demonstrated to be higher), and documented expenditure on renovation work carried out by a registered contractor is also deductible. Additionally, the acquisition value is uplifted by 5% for each complete year that has passed between purchase and sale — a notably favourable provision compared with many comparable jurisdictions.

Speculative sales: In certain circumstances — such as where the disposal reflects a significant degree of entrepreneurial activity or falls outside the ordinary management of a private estate — capital gains realised by individuals may become subject to personal income tax at progressive rates of up to 50%, or at a separate fixed rate of 33% where the activity is non-professional but speculative in character.

Non-residents: Capital gains realised on the sale of Belgian immovable property are subject to withholding tax for non-residents, where those gains form part of profits or proceeds taxable in Belgium. Such gains must be declared in a non-resident tax return. Depending on when the sale takes place relative to the date of acquisition, the gains may be taxed jointly within the non-resident income tax framework or at a separate rate of 16.5%. Consult the official FPS Finance non-resident CGT page for current rules.

Note on Belgium’s new financial asset CGT (from 2026): A new capital gains tax applies to capital gains on financial assets accrued as of 1 January 2026. The base cost of a financial asset acquired prior to 1 January 2026 would be its value measured on 31 December 2025. This new tax applies to financial instruments (shares, crypto, certain insurance products), not to direct real estate sales, but sellers who hold property through company structures should seek specialist advice.

Are there other taxes or costs involved in selling property in Belgium?

Although the more prominent transaction costs in a Belgian property sale fall to the buyer — in particular registration duties — sellers still face a number of direct financial obligations. Accounting for these before you list your property is essential to avoid any unpleasant surprises.

Estate agent commission: Agency fees on a resale typically fall between 3% and 4% of the final sale price, though these figures are negotiable and may vary with market conditions and the value of the property. This commission is paid by the seller and ordinarily represents the largest individual cost in the transaction.

Notary fees (seller’s portion): The seller contributes to notary fees for the conveyancing work, which typically amount to 1–2% of the sale price. These fees are fixed by Royal Decree and are uniform across all notaries in Belgium. An estimate tailored to your property’s value can be obtained using the calculator at notaris.be.

Registration duties (primarily a buyer cost): Registration duties function as the principal transfer tax in Belgium and are borne almost entirely by the buyer rather than the seller. As of 2025, Brussels levies a standard rate of 12.5%; Flanders applies 3% for primary residences or 12% for secondary properties; and Wallonia charges 12.5% with certain reductions available for modest homes or first-time purchasers. Verify the current applicable figures with FPS Finance or a licensed notary.

VAT on new builds: As a general rule, Belgian property transactions are exempt from VAT, but a number of exceptions exist. The sale of a property classified as a “new building” may attract VAT. For VAT purposes, a building is considered new until 31 December of the second year following the year in which it was first occupied. The standard VAT rate applicable in such cases is 21%.

Mandatory certificates and surveys: You will need to obtain a range of certificates — including an Energy Performance Certificate — before your property can be marketed, each of which carries an associated cost. Further detail on these requirements appears in the legal requirements section below.

Outstanding property tax (précompte immobilier / onroerende voorheffing): This annual regional tax on real estate is calculated on the basis of cadastral income. In the year of sale, it is customary for the liability to be apportioned between buyer and seller. Any arrears in property tax must be cleared prior to or at completion.

For a thorough breakdown of the costs specific to your transaction, consult a licensed Belgian notary or refer to the FPS Finance website.

What legal requirements must sellers meet in Belgium?

Belgian legislation imposes a range of specific obligations on those selling property, a number of which must be satisfied before marketing can even begin. Non-compliance can cause significant delays or even render a transaction invalid. Many of these requirements differ between Flanders, Brussels, and Wallonia, so it is vital to confirm the rules that apply to your property with your notary or the relevant regional authority.

Energy Performance Certificate (EPC): An EPC is compulsory across all three Belgian regions and must be obtained before the property is advertised. EPC ratings are displayed in listings and can influence buyer appetite, so energy efficiency improvements may be worthwhile. The certificate must be produced by a certified assessor and handed over to the buyer.

Electrical installation certificate: Sellers in all regions are required to furnish a conformity certificate attesting to the state of the electrical installation. Where the installation falls short of current standards, the buyer ordinarily has an 18-month window to bring it up to standard — provided this obligation is clearly documented in the sales agreement.

Soil certificate (Flanders): In Flanders, a soil certificate (bodemattest) from the Flemish land authority OVAM is a prerequisite for nearly all property transfers. This document confirms whether the land is affected by contamination or is subject to any remediation requirement. Check ovam.be for current requirements.

Urban planning information: Sellers are obliged to disclose details of planning permissions, any unresolved building violations, and the designated use applicable to the land. The notary typically obtains this information from the relevant municipal authority as part of the conveyancing process.

Flood-risk and environmental disclosures: Depending on the region and the specific location of the property, sellers may be required to disclose flood-risk status and other environmental factors. These disclosure requirements have been strengthened in recent years, particularly in Wallonia and Brussels.

Disclosure of hidden defects: Sellers of real estate are under an obligation to provide information on the physical condition of the property, including any known concealed defects, so as to enable the buyer to make a properly informed decision. In practice, this typically involves assembling relevant documentation for the buyer’s review.

Foreign nationals: There are no restrictions on property ownership or sale in Belgium based on nationality. However, all parties to a transaction — whether buyers or sellers — are required to demonstrate the lawful origin of the funds involved, in line with anti-fraud and anti-money-laundering legislation. Non-resident sellers must file a non-resident tax return to declare any taxable gain arising from the sale. A Belgian notary can walk you through the additional procedural steps applicable to your individual circumstances.

How does the exchange and completion process work in Belgium?

Belgium’s approach to finalising a property sale has distinct features that set it apart from other national systems. In the United Kingdom, for instance, exchange and completion are separate events that may be weeks apart. In Belgium, the process revolves around two fixed milestones: the preliminary sales agreement and the notarial deed, which must be executed within a prescribed legal period following the former.

The preliminary agreement (compromis de vente): Once the buyer’s financing arrangements have been confirmed, both parties sign the preliminary sales agreement. The seller commits to transferring the property and the buyer commits to paying the agreed price. From this point forward the transaction is legally binding and withdrawal by either party without valid legal justification is not permitted. This stage is broadly analogous to an exchange of contracts in other markets.

The deposit: On signing the preliminary agreement, the buyer typically places a sum of around 10% of the total purchase price into a trust account held by the notary. This amount may not be paid directly to the seller or to the estate agency. Should the buyer subsequently withdraw from the transaction without a legally recognised reason, the seller is entitled to retain this deposit as compensation.

The notarial deed (authentieke akte / acte authentique): The notarised deed is the document that formally and legally transfers ownership from the seller to the buyer. It must be executed before a Belgian notary within four months of the preliminary agreement being signed. The notary serves as the central legal authority in the Belgian property transaction, overseeing title verification, documentation, the signing ceremony, and registration of the transfer.

Funds transfer: The notary collects and disburses all taxes and fees on behalf of both parties. Before the deed is signed, the buyer’s funds are transferred to the notary, who then releases the net proceeds to the seller after deducting any applicable taxes and fees. This arrangement significantly reduces the risk of fraud, as the seller never receives funds directly from the buyer.

Registration: The change of ownership must be recorded in a notarial deed and subsequently transcribed in the Belgian mortgage register. The notarised deed is the authoritative legal document that renders the sale enforceable against public authorities, banks, mortgage providers, and other third parties. From the signing of the preliminary agreement to the registration of the completed transfer, the entire process typically takes between two and four months.

Is property exchange or part-exchange an option in Belgium?

A direct property exchange — in which a seller swaps their property for another without any monetary sale taking place — is a recognised concept under Belgian civil law, but it is an uncommon route in the residential market. The overwhelming majority of Belgian property transactions are straightforward sales financed by cash or mortgage.

Where a direct exchange (échange / ruiling) does occur, it is treated in legal terms as two concurrent sales. Each party occupies both the role of buyer and seller, and a single notarial deed covers both transfers. Registration duties may be assessed on the value of the property received by each party, and any capital gains considerations are evaluated separately for each leg of the transaction.

Part-exchange arrangements — whereby a developer or builder accepts an existing property as partial payment towards a new one — are available in Belgium but remain relatively uncommon and depend entirely on the developer’s willingness to participate. There is no standardised legal framework governing such offers, and the terms tend to vary considerably from one developer to another.

For foreign sellers, a direct exchange introduces additional complexity: both properties must be independently valued, both transfers must pass through a notary, and the tax implications of each property must be assessed individually. Anyone considering this approach should obtain specialist advice from a licensed Belgian notary before proceeding. A notary can be located via the Royal Federation of Belgian Notaries.

What should foreign sellers know about repatriating sale proceeds from Belgium?

As a member of the European Union, Belgium operates within the EU’s framework of free movement of capital. No currency controls or restrictions exist on transferring property sale proceeds out of Belgium to another country. Nevertheless, there are important tax, reporting, and practical matters that foreign sellers should keep in mind.

No capital controls: Money may be transferred freely from Belgium to overseas destinations. However, large international transfers may prompt anti-money-laundering checks by the sending bank or by the receiving institution in the destination country. It is advisable to keep copies of the relevant documentation — such as the notarial deed and proof of tax payment — readily accessible to facilitate any such enquiries.

Non-resident tax return: Gains realised on the sale of Belgian immovable property are subject to withholding tax for non-residents where those gains are taxable in Belgium, and must be declared in a non-resident tax return. Any Belgian tax liability will be settled before or at the time of sale; the notary withholds and remits applicable taxes from the sale proceeds on the seller’s behalf, releasing only the net balance.

Double taxation agreements: Belgium maintains an extensive network of double taxation agreements (DTAs) with numerous countries. Under these treaties, capital gains on real property are generally taxable in the country in which the property is situated, meaning Belgium holds primary taxing rights. Sellers may subsequently be entitled to a credit or exemption in their country of residence. It is essential to obtain tax advice in both Belgium and your home country to understand how the applicable DTA affects your position. Details of Belgium’s treaty network are available on the FPS Finance website.

Currency exchange: Where sale proceeds need to be converted into a different currency, exchange rate fluctuations can have a material effect on the final amount received. Give as much care and attention to securing favourable exchange terms as you would to any other aspect of the sale. Compare the rates and charges offered by specialist currency transfer providers against those of your bank before committing, especially where large amounts are involved.

Reporting in your country of residence: Even in circumstances where no Belgian tax is payable — for example, on the sale of a primary residence held for at least 12 months — you may still be required to report the transaction and the proceeds to the tax authority in your country of residence. This is a particular consideration for sellers relocating to countries that tax worldwide income or wealth. Always seek local tax advice in your destination country alongside any Belgian advice you receive.

Frequently asked questions: selling property in Belgium

How long does the full process take from listing to completion?

The overall timeframe depends on how quickly a suitable buyer is found and how smoothly the legal checks proceed. Once a buyer has been secured and the preliminary sales agreement signed, the notarial deed must be executed within a maximum of four months, with three months being the more common interval in practice. When you factor in the time needed to find a buyer and assemble the required certificates, the complete process from first listing to final registration typically spans between three and nine months.

What happens if the buyer pulls out after signing the sales agreement?

The preliminary sales agreement is binding on both parties from the moment it is signed, and neither side can unilaterally withdraw. The standard consequence of a buyer pulling out is the forfeiture of the deposit — ordinarily 10% of the purchase price — which is held by the notary and may be released to the seller as compensation. That said, most sales agreements incorporate suspensive conditions, such as the buyer’s successful mortgage application; if such a condition fails within the agreed period, the agreement can fall away without financial penalty to either party.

Can I sell my Belgian property remotely or through a power of attorney?

Physical presence in Belgium is not a requirement for completing a property sale. You may grant a power of attorney (procuration / volmacht) to a trusted representative — your notary or a legal adviser, for instance — who is authorised to execute both the preliminary agreement and the notarial deed on your behalf. Where the power of attorney is drawn up outside Belgium, it will typically need to be notarised and may additionally require an apostille or legalisation. Discuss the precise requirements with your Belgian notary well ahead of time.

Do I need a Belgian bank account to sell my property?

A Belgian bank account is not strictly necessary, as the notary acts as a financial intermediary and is able to remit the net proceeds of sale to an overseas account. However, holding a Belgian account can be convenient for settling any outstanding property taxes or utility balances before the transaction completes. For non-residents without a local account, the notary will arrange to wire the balance directly to the seller’s foreign bank account once all obligations have been discharged.

What if my property has an existing tenant — can I still sell?

A tenanted property can be sold in Belgium. The incoming buyer steps into the seller’s position as landlord and assumes the existing tenancy agreement on its current terms. Belgian tenancy legislation — which is administered at regional level — affords tenants substantial protections, and in some situations, particularly where a long-standing residential tenancy is in place, tenants may have a right of first refusal. You should inform your notary of any existing tenancy at the outset and check the notification obligations that apply in your region.

Are there any inheritance or gift tax implications if I transfer property rather than sell it?

Capital gains tax does not generally arise in connection with transfers of property by way of inheritance or donation, nor does it apply to the sale of one’s own principal home. However, gifts and inheritances involving Belgian property are subject to Belgian gift and inheritance tax, which is levied at the regional level and can be considerable. These taxes are entirely separate from CGT and warrant dedicated advice from a Belgian notary or tax specialist.

Is there a capital gains tax risk if I have been renting out my Belgian property?

Yes. A property that has been let out does not qualify as your primary residence for CGT purposes. If such a building is sold within five years of acquisition, any capital gain is taxable at 16.5% plus a communal tax surcharge. The taxable amount is calculated after allowances for acquisition costs and qualifying renovation expenditure. Once the property has been held for more than five years, the gain is generally exempt from tax. Confirm your specific position with a Belgian tax adviser or via FPS Finance.

Where can I find a licensed notary in Belgium?

Every Belgian notary practises under the regulation of the Royal Federation of Belgian Notaries (Fednot), which hosts a searchable directory of notaries at notaris.be. Since notary fees are fixed by Royal Decree and are identical across the profession, the most relevant criteria for choosing a notary are local expertise, language capability, and availability — not price. Both buyer and seller may appoint their own notary without any increase in the total fee, as the two notaries simply share it between themselves.