Tax Law.

Real estate taxation.

Our team has particular expertise in real estate VAT and registration fees. The civil aspects of these operations are also reviewed by our lawyers who master the reform of property law (surface right, emphyteusis, usufruct).

The Belgian real estate market has historically presented numerous structures for the dismemberment of real estate (known as “split sale”) requiring a technical tax analysis in case of transfer or reorganization. Our clients include real estate developers, operators and investors of residential buildings, offices, shopping centers and warehouses.

The VAT issues raised by our clients cover the deductibility of construction or acquisition costs, the implementation of VAT leasing contracts, the dismemberment of property, the leasing of warehouses, the construction reconstruction regime at the rate of 6% VAT or the optional VAT regime for BtoB real estate rentals.

We also submit these issues to the Advance Tax Rulings Department (SDA and Vlabel) for ruling decisions.

For further information, please contact the partner in charge of VAT and registration fees: Didier Grégoire.