Inheriting a townhouse in Uccle or Forest is rarely a solo affair. Between siblings, cousins, or a surviving spouse, a property passed down through an estate usually ends up co-owned in what Belgian law calls “indivision”: each heir holds a share, without owning any specific physical part of the property. Selling this kind of property follows a specific set of rules, involving agreement among heirs, inheritance taxation, and mandatory notary involvement. Here is how to approach a jointly-owned property sale in Brussels with confidence.
1. Joint ownership: a simple principle, a sometimes complicated practice
As soon as an estate is opened, the heirs become joint owners of the property, each for a share determined by their degree of kinship and the number of heirs. In principle, any major decision about the property — selling it, renting it out, carrying out works — requires the agreement of all co-owners. A single reluctant heir can therefore, in theory, block a sale the others want. Belgian civil law nevertheless treats joint ownership as a temporary situation: no one is required to remain in it, and since the reform of Book 3 of the Civil Code, which took effect in September 2021, the law makes it easier to exit joint ownership when disagreement persists.
2. Inheritance tax: what to plan for before the sale
Before even considering a sale, heirs must settle inheritance tax, calculated on the value of the property and the entire estate at the time of death. In the Brussels-Capital Region, this tax depends on the deceased’s tax residence over the previous five years — not on where the property is located. In direct line (children, parents, spouses, legal cohabitants), the scale is progressive by bracket: 3% up to €50,000, 8% from €50,000 to €100,000, 9% from €100,000 to €175,000, 18% from €175,000 to €250,000, 24% from €250,000 to €500,000, and 30% above that. A €15,000 allowance applies per heir. Between siblings, rates rise sharply (20% to 65%); for unrelated heirs, they can reach 80%.
This tax must be declared within 4 months of death (extendable by 2 months on request) if the death occurred in Belgium, regardless of whether the property has been sold yet. This matters for heirs counting on the sale proceeds to cover it: a bridge loan or an arrangement with the tax administration is sometimes necessary.
3. The notary’s central role
The notary handling the estate draws up the declaration of heirship and often carries out the inventory of assets. The same notary — or one appointed for the sale — also receives the authentic deed once the property is finally sold, ensuring the sale proceeds are distributed among heirs according to their respective shares. Using the same notary for both the estate and the sale usually simplifies the process and speeds up settlement.
4. When heirs disagree: exiting joint ownership
Disagreement among heirs — over price, over whether to sell or keep renting the property, or simply an unreachable heir — is a common situation, particularly for family townhouses in Uccle or Forest passed down over several generations. Since the 2021 reform, a majority representing at least two-thirds of the shares in the joint ownership can initiate a procedure to unblock a sale, even against an opposing minority heir. Failing agreement even on that basis, heirs can bring the matter before the court of first instance, which can order the exit from joint ownership and appoint a notary to organize the sale and distribute the proceeds. This judicial route remains longer and more costly than an amicable agreement — dialogue guided by the notary is almost always preferable.
5. Partition duties when exiting joint ownership
When heirs exit joint ownership — through a sale to a third party or by one heir buying out the others’ shares — partition duties (“droits de partage”) of 1% are due in Brussels, compared to 2.5% in Flanders. This favorable rate nonetheless comes on top of the inheritance tax already paid and needs to be factored into the overall tax calculation.
Worked example: a townhouse in Uccle
Property valued at €750,000, inherited equally by 3 children of the deceased (who was domiciled in Brussels):
- Each heir’s share: €250,000
- €15,000 allowance per heir → taxable base of roughly €235,000
- Inheritance tax (progressive direct-line scale): roughly €23,000 per heir, or about €69,000 total for the three heirs (indicative figure, excluding other estate assets)
- If one heir buys out the other two instead of selling to a third party: 1% partition duties on the value of the shares bought out (€500,000), or about €5,000
In Summary
Selling an inherited property in Brussels means managing three things at once: the rules of joint ownership, an inheritance tax bill that can represent a significant share of the property’s value, and — when heirs disagree — legal mechanisms to avoid a prolonged deadlock. Getting a notary and a real estate professional involved early lets you anticipate these costs and align heirs around a shared strategy.
Are you one of several heirs looking to value your property with confidence before a joint-ownership sale? Contact GR-Properties (info@gr-properties.be) for a complete valuation.