On 4 September 2026, the Flemish Tax Administration issued advance tax ruling VB 26040 concerning the registration duty implications of amending a marriage contract to incorporate residence and attribution clauses into the statutory marital property regime. The ruling addresses a scenario where spouses, originally married under the legal community regime, modify their contract to add optional clauses designating the family home as a reserved asset for the surviving spouse and attributing specific assets upon dissolution. The decision interprets Articles 3.18.0.0.1 and 3.18.0.0.11 VCF, which govern the tax treatment of marital property agreements and the registration duties due upon modification. The ruling clarifies that such amendments constitute a taxable modification of the marriage contract subject to fixed registration duty, but do not trigger proportional duty as no new community is created.
Key Takeaways
- Fixed Duty Application: The addition of residence and attribution clauses to an existing legal community regime attracts a fixed registration duty of €50 per clause, avoiding the higher proportional duty applicable to regime changes or new community formations.
- No Deemed Donation: The ruling confirms that inserting these clauses does not constitute a taxable donation between spouses, as the clauses merely regulate the liquidation of the existing community upon death or divorce, not an immediate transfer of ownership.
- Planning Certainty for Couples: This ruling provides certainty for estate planning, allowing couples to enhance survivor protection through contractual clauses without incurring significant registration costs, provided the underlying regime remains unchanged.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement