A farmhouse with meadows may sit close to the regional border. Yet purchase costs and possible uses differ according to whether the property is in Flanders or Wallonia. Look beyond the asking price and number of hectares: where is each plot, what exactly is being bought and what may the buildings lawfully be used for?
In Flanders, the reduced transfer duty for an only and own home is currently 2%, subject to conditions. For agreements concluded from 1 January 2026, a purchase with a legal entity as co-buyer is among those excluded, and requirements concerning full ownership and residence registration apply. The buyer must register at the address within three years and remain registered for at least one year. An increase to 3% from 2027 has been announced; the final position is still subject to the legislation.
In Wallonia, a reduced 3% registration duty has applied to qualifying only and own homes since 1 January 2025. Neither regional reduced rate can simply be applied to every meadow, barn or outbuilding. Multiple cadastral plots, a business area or separate land require an assessment of the deed and each element’s nature. Ask the notary before making an offer which rate might apply to which part.
A character farmhouse may inspire plans for a home, guest accommodation, workshop or horses. Its current appearance does not prove that each proposed use is permitted. In Flanders, changing a building’s main use generally requires an environmental permit, even without building work. Certain subordinate uses may qualify for an exemption, subject to specific and local conditions.
Gather permits, planning information, drawings and plot records. Describe the confirmed current position in the sales file; present a future use as a possibility requiring investigation until the competent municipality or adviser has assessed it for that location.
Ask the notary and municipality to assess each part before making an offer. Landelijk Vastgoed considers buildings and land together.
About this advice. General information as at 25 October 2026. Tax and planning outcomes depend on the property, buyer and region.
Official sources: VLABEL reduced rate, VLABEL 2027 position, Walloon 3% FAQ, Flemish change-of-use guidance.
About this advice · These articles provide general information as at their stated editorial dates. Rules and rates can change. Ask the competent authority and, where appropriate, your notary, architect or specialist to confirm the position for your property or purchase.
