All articles · 2026-10-19 · Real estate
Buying out your ex-partner from the family home: how much registration duty do you pay?
In the event of a relationship breakdown, you pay distribution duty [verdeelrecht] if you keep the home. How much this is depends on how you cohabited: 1% or 2.5%, each time on the full value of the home.
By Manuele Furcas, Calculator Financiële Optimalisatie bij Lyff.
Short answer
- If you buy out your ex-partner's share in the home, you pay distribution duty [verdeelrecht] in Flanders, a form of registration tax [registratiebelasting].
- If you are married or legally cohabiting, you pay the reduced rate of 1%.
- If you are de facto cohabiting, you pay 2.5%.
- The distribution duty [verdeelrecht] is in principle calculated on the total value of the home, not just on the part you are taking over.
- If you sell the home to a third party, you do not pay distribution duty [verdeelrecht]. The proceeds are then distributed after deducting, among other things, the mortgage and notary fees.
A relationship breakdown brings enough worries. Where will you live? How will you manage with the children? And what happens to the home you bought together?
If one of you wants to stay in the family home, they buy out the ex-partner's share. Then a cost arises that many people do not anticipate: the distribution duty [verdeelrecht], also called the “misery tax” [miserietaks]. In this article, you will read what it is, how much you pay, and what you need to pay attention to.
What are registration duties?
Registration duties are a tax levied by the government when a deed or document is registered. You probably know them from the purchase of your home.
In Flanders, this tax is called registration tax [registratiebelasting]. It has different forms, depending on the deed. The two important ones here are:
- The sales duty [verkooprecht]. You pay this when you buy a home. For the purchase of your sole private home, this is currently 2%. The Flemish Government wants to increase this rate to 3% from January 1, 2027.
- The distribution duty [verdeelrecht]. You pay this when immovable property owned by multiple co-owners is divided. This is precisely what happens when you buy out your ex-partner.
What are your options with the family home?
In the event of a relationship breakdown, you roughly have three possibilities.
You sell the home
This is often the simplest way to fairly distribute the value. After the sale, the outstanding mortgage and notary fees are paid first. What remains is divided according to your ownership shares, usually 50/50, unless you agree otherwise. When selling to a third party, you do not pay distribution duty [verdeelrecht].
One of you buys out the other
If you want to stay in the home, you buy out your ex-partner's share. The buyout amount is determined based on the current market value and your shares. Fiscally, this is a division, so you pay distribution duty [verdeelrecht].
You remain co-owners
This is possible, for example, temporarily or to rent out the home. However, you will need clear agreements about the costs, use, and what you want to do with the home later.
How much distribution duty [verdeelrecht] do you pay for a buyout?
The rate depends on your relationship.
Married or legally cohabiting: 1%
Former spouses and former legal cohabitants benefit from a reduced rate of 1%. For legal cohabitants, additional conditions apply: the legal cohabitation must have lasted at least one year and the division must take place within three years after its termination.
De facto cohabiting: 2.5%
If you lived together without marriage or a declaration of legal cohabitation, you pay the standard rate of 2.5%.
On what is it calculated?
This is often underestimated. The distribution duty [verdeelrecht] is in principle calculated on the total value of the immovable property, not on the part you are taking over. Even if you only buy half from your ex-partner, the value of the entire home counts.
Calculation example
A couple jointly owns a home with a market value of €400,000. They each own half, and there is still €200,000 outstanding on the mortgage. One partner keeps the home and takes over the loan.
- Buyout amount: (€400,000 - €200,000) ÷ 2 = €100,000 for the ex-partner.
- Distribution duty [verdeelrecht] as married or legally cohabiting: 1% × €400,000 = €4,000.
- Distribution duty [verdeelrecht] as de facto cohabiting: 2.5% × €400,000 = €10,000.
The difference is €6,000, simply due to the form of cohabitation. On top of that, there are also notary fees and costs for adjusting or taking over the credit.
This example is illustrative. The actual cost depends on your situation, the value in the deed, and any additional costs.
What to pay attention to during a buyout?
Can you bear the buyout sum and the loan?
Whoever keeps the home must be able to pay the buyout sum and usually take over the entire mortgage loan alone. For this, you need the bank's permission. They will check if you can manage that with one income.
Have the home objectively valued
The buyout sum and the distribution duty [verdeelrecht] depend on the value of the home. An objective estimate prevents disputes with your ex-partner and provides a realistic value for the deed.
Don't forget your insurances
After a relationship breakdown, you need to review your insurances: your outstanding balance insurance [schuldsaldoverzekering], your home insurance, and the beneficiaries of your life insurances. An ex-partner still listed as a beneficiary is a classic pitfall.
What you better not do
- Forgetting the cost of the distribution duty [verdeelrecht]. Include it in your budget before you talk to the bank.
- Counting on the rate of your share. The distribution duty [verdeelrecht] is calculated on the full value of the home.
- Assuming that 1% always applies. As a de facto cohabitant, you pay 2.5%. As a legal cohabitant, you must meet the conditions.
- Leaving your loan and insurances as they are. Your situation changes, so does your coverage.
Frequently asked questions about registration duties in case of a relationship breakdown
What is the misery tax [miserietaks]?
This is how the distribution duty [verdeelrecht] is popularly called: the registration tax [registratiebelasting] you pay when you divide common immovable property after a relationship breakdown, for example, when buying out your ex-partner.
How much distribution duty [verdeelrecht] do I pay as a married person?
Former spouses pay 1% distribution duty [verdeelrecht] on the division of property from the dissolved marital community.
Do legal cohabitants also pay 1%?
Yes, if the legal cohabitation lasted at least one year and the division takes place within three years after its termination.
I was de facto cohabiting. What do I pay?
As a de facto cohabitant, you pay the standard rate of 2.5%.
Do I pay distribution duty [verdeelrecht] if we sell the home?
No. When selling to a third party, you do not pay distribution duty [verdeelrecht]. The buyer pays registration tax [registratiebelasting] on their purchase. You divide the proceeds after deducting, among other things, the mortgage and notary fees.
Is the distribution duty [verdeelrecht] calculated on my share or on the whole home?
In principle, on the total value of the home, even if you only take over half.
Stay in your home, with a plan that works
Anyone who wants to stay in the family home after a relationship breakdown should look at more than just the buyout sum. The distribution duty [verdeelrecht], the takeover of your loan, and your insurances together determine whether the buyout is feasible. At Lyff., we map that out for you, so you know where you stand before you go to the notary and the bank.
Make an appointment with Lyff.
This article provides general information and is not personal tax or legal advice. Rules may change. Always have your situation reviewed by an advisor or notary.
Sources
- Legislation: art. 2.10.1.0.1, 1° and 2°, and art. 2.10.4.0.1 Flemish Tax Code [Vlaamse Codex Fiscaliteit]
- belgium.be – Registration duties [Registratierechten]
- vlaanderen.be – Distribution duty [Verdeelrecht]
- vlaanderen.be – Reduced rate in sales duty [verkooprecht] for the purchase of the sole private home
- notaris.be – Breaking up: what about the family home?
- Flemish Tax Service [Vlaamse Belastingdienst] – SP 18074, Distribution duty [Verdeelrecht]: application of 1% rate