Purchase & Sale
A real estate transaction is more than signing a preliminary sale agreement. Every purchase or sale entails legal, tax and contractual issues that can have far-reaching consequences for your patrimony. Reius guides private individuals, investors and businesses from the initial negotiations through to the notarial deed — and beyond.
What we do for you
- Legal analysis and negotiation of the sale agreement (preliminary sale agreement, purchase offer, option)
- Due diligence: soil investigation, urban planning information, EPC certificate, easements
- Tax structuring of the purchase (registration duties vs. VAT, usufruct, bare ownership)
- Guidance on acquisition through a company or as a private individual
- Protection against hidden defects after the transfer
- Assistance with disputes regarding the performance of the sale agreement
- Tenant's right of first refusal upon sale in the Brussels-Capital Region
Tax context: registration duties per region
Registration duties on real estate purchases are a regional competence and are regularly amended. The rates, conditions and exceptions differ depending on the region (Flemish Region, Brussels-Capital Region, Walloon Region) and the specific situation of the buyer. In the Flemish Region, reduced registration duties apply, subject to conditions, to the sole own home, alongside the standard rate. The Brussels-Capital Region and the Walloon Region have their own rate structures and preferential schemes. Reius advises you on the most tax-efficient approach for your specific situation, based on the legislation in force at the time. ⚠ The rates and conditions for registration duties change regularly and vary by region. Consult your lawyer for the current situation at the time of your transaction. The information on this page is indicative and cannot be considered as tax advice.
Tenant's right of first refusal — Brussels-Capital Region (in force since 6 January 2024)
Since 6 January 2024, certain tenants in the Brussels-Capital Region benefit from a statutory right of first refusal upon the sale of their dwelling, introduced by the ordinance of 28 September 2023 (Brussels Housing Code, art. 274/1 et seq.). The measure applies to all sales initiated as from 6 January 2024, regardless of when the lease was concluded. The Constitutional Court confirmed the constitutionality of the ordinance on 30 April 2025 (judgment no. 73/2025). The right of first refusal applies in principle when: (1) the dwelling is located in the Brussels-Capital Region; (2) there is a long-term lease for the tenant's main residence (short-term leases — generally 3 years or less — are excluded); and (3) the tenant is domiciled in the dwelling. The tenant's partner and children who are domiciled at the same address may also qualify. The procedure requires the landlord, prior to concluding the sale, to inform the tenant by registered letter with acknowledgement of receipt of his intention to sell, the right of first refusal the tenant enjoys, and the essential conditions of the proposed sale. The tenant has, in principle, 30 days to respond. If the landlord subsequently sells to a third party on more favourable terms than initially communicated, he must inform the tenant again; the tenant then has, in principle, an additional period of 7 days to respond. ⚠ Various exclusions apply (including sales between certain family members, sales of bare ownership or usufruct, certain corporate transactions, buildings with multiple dwellings occupied by different tenants). The conditions of application and exclusions are complex. Consult Reius to assess whether the right of first refusal applies in your specific situation and which procedure you must follow.
For whom?
Real estate developers, institutional and private investors, companies buying or selling real estate, and private individuals acquiring or selling a home or land.
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Frequently Asked Questions
Do I need to engage a lawyer when buying a home?
It is not a legal requirement, but strongly recommended. The notary safeguards the legality of the transaction, but in principle represents both parties. A lawyer defends your interests exclusively, identifies risks in the draft deeds, and conducts negotiations in your favour.
When is the best time to engage a lawyer — before or after the preliminary sale agreement?
Preferably before signing the preliminary sale agreement (compromis). Once signed, you are in principle legally bound. A lawyer involved from the outset can identify problematic clauses and have them amended prior to signing.
What are the risks regarding hidden defects?
Hidden defects may, depending on the situation and applicable provisions, give rise to rescission of the sale or a price reduction. As a rule, you must demonstrate that the defect existed prior to the sale, was hidden from a normally attentive buyer, and is sufficiently serious. Reius assists you with the gathering of evidence and any judicial proceedings.
I want to sell my property in Brussels as a landlord. What do I need to do?
Subject to the conditions of the Brussels ordinance, you must inform your tenant by registered letter with acknowledgement of receipt of your intention to sell, the right of first refusal and the essential conditions of sale, before the sale is concluded. The tenant has, in principle, 30 days to respond. Failure to comply with the procedure may, depending on the circumstances, give rise to a judicial action for subrogation by the tenant. Consult Reius for the correct procedure in your specific situation.
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