Translating a Property Purchase in Belgium by a Foreigner: Notary Guide

Are you a foreigner considering buying a property in Belgium? The good news: Belgium imposes no restriction on property acquisition for non-residents or foreigners. The less good news: the Belgian purchase procedure goes through several formal steps in French or Dutch, and certain documents must be translated to reassure the notary and protect your interests.

No restriction on the purchase: what this means concretely

Unlike certain countries that limit access to property ownership for non-nationals, Belgium applies a principle of free acquisition: any natural or legal person, whatever their nationality or their place of residence, may freely buy a property on the Belgian territory. This applies to nationals of the European Union as well as to those of third countries (China, Russia, the United States, Morocco, etc.).

There is also no increased acquisition tax for foreigners. The registration duties (tax on the property sale) are the same for everyone: in the Walloon Region, the normal rate is 12.5 %, with the possibility of a reduction under conditions. In the Flemish Region, the rate is 3 % for the main residence and 12 % for other properties since the recent reforms. In Brussels, the normal rate is 12.5 % with a possible reduction. VAT (21 %) applies only to new constructions acquired from a taxable developer.

The steps of property purchase in Belgium

The Belgian property acquisition procedure follows a scheme in three main stages:

• The purchase offer: written document by which the buyer expresses their intention to buy at a determined price. If the seller accepts, this offer may create legal commitments. It is drawn up in French or Dutch depending on the Region
• The sale agreement (or preliminary contract): private deed signed between buyer and seller that formalises the agreement on the property, the price and the conditions. From the signing of the agreement, the buyer has a reflection period of 3 working days for residential buildings. The agreement definitively binds both parties
• The authentic deed at the notary: the finalisation of the sale must take place within a maximum period of 4 months after the signing of the agreement. The deed is drawn up by the instrumenting notary and signed in their presence by all parties. It is at this stage that the transfer of ownership is legally accomplished and recorded in the registers

Documents to present at the notary as a foreign buyer

The Belgian notary is required to verify the identity of all parties and the regularity of the deed. As a foreign buyer, you will have to present them:

• Official identity document: passport or national identity card. If your document is written in non-Latin characters (Arabic, Cyrillic, Chinese, Korean, Georgian, etc.), the notary may require a sworn translation to ensure that the identity data correspond exactly
• Translated company articles + delegation of powers: if you buy on behalf of a foreign company (French SAS, American LLC, German GmbH, etc.), you will have to provide the up-to-date articles, the extract from the commercial register, and any document proving the powers of the person who signs - all translated into French or Dutch
• Proof of funds (origin of funds): in the context of anti-money laundering legislation, the notary may request proof of the origin of the funds used for the purchase. If this proof comes from abroad (bank statements, sale deed of a foreign property), it will have to be translated

The sale agreement: when to request an interpreter or a translation

The sale agreement is a legally binding document. If you do not speak the language in which it is drawn up, it is strongly advised to have it translated before signing, even though this is not a legal obligation. A professional translation will allow you to understand precisely the suspensive clauses (obtaining the loan, building permit), the conditions of the sale and your obligations.

Belgian law does not oblige you to sign an agreement in a language you understand, but the protection of your interests fully justifies it. Some real estate agents offer informal bilingual agreements, but these have no legal value: in case of dispute, it is the version in the official language that prevails.

Taxation for non-resident buyers

As a non-resident buyer of a property in Belgium, you will in principle have to pay the Belgian registration duties at the same rate as residents. If the property is rented out, your Belgian rental income will be taxable in Belgium according to the double taxation conventions (if they exist between Belgium and your country of residence).

In the event of resale of the property within five years of the acquisition, the capital gain could be subject to a tax on property capital gains in Belgium for non-residents (tax of 16.5 % on the net capital gain for unbuilt properties, and 33 % for built properties resold within the year). After 5 years, the capital gain is generally exempt. These rules evolve and it is advised to consult a Belgian tax adviser before committing.