by Mireille Degezelle and Kim Jonckheere
Once a rental contract has been drawn up and signed, it is crucial to register it in a timely manner. This is not only a legal obligation but also provides important benefits for both the tenant and the landlord. Unfortunately, this obligation is not always met in practice.
Registering a rental contract ensures that the contract has an official date. This makes the agreements binding, not only for the tenant and landlord but also for third parties. As a result, the contract cannot easily be disputed.
A registered rental contract offers extra protection to the tenant, especially in the case of the sale of the rented property. Without a specific eviction clause in the contract, the new owner cannot simply evict the tenant.
For residential rental contracts, the lease remains opposable to the buyer of the property, even without registration. Consequently, the new owner must respect the existing rental contract. The seller-landlord has an obligation to inform the buyer about the tenancy of the rented property.
Registration also has tax implications. When the rented property is partly used for other purposes, such as an office, the landlord’s rental income is taxed in two parts. One part is taxed based on the cadastral income (CI), while the other part is taxed as net rental income. Without registration, the entire net rental income is taxed under personal income tax.
Registering a residential rental contract can also protect the landlord from a possible additional assessment if the tenant partially uses the property for business purposes and wishes to deduct expenses. Such deductions are not possible if the contract is registered free of charge.
The landlord of a property used solely for residential purposes is required to register the rental contract within two months of signing. If registered on time, this is free of charge. If registration is delayed, the landlord may incur a fine. Moreover, in such cases, the tenant can leave the property without a notice period or compensation, provided they inform the landlord.
For other types of rental contracts, such as commercial leases or leases for warehouses or storage facilities, there is a registration obligation within four months of signing, by either the landlord or the tenant. These contracts are subject to a registration fee of 0.2% of the total rent, increased by any costs (maintenance, property tax, etc.) that are the tenant's responsibility during the lease period, with a minimum fee of €50. Late registration can also result in a fine, typically equal to the avoided registration fee, for which both parties are liable.
The tenancy agreement must be registered with the legal security office (formerly the registration office) responsible for the place where the rented property is located. This can be done by post or online via the MyRent application.
The rental contract must be registered at the Office for Legal Certainty (formerly the Registration Office) that is responsible for the location of the rented property. This can be done by post or online via the MyRent application.
This form can only be sent with the use of technical cookies. You can accept these cookies here.
These cookies are used to distinguish people from bots. Certain data, such as your IP address or language preference, can be sent to Google. More information in our cookie policy.
Mireille Degezelle
Senior Advisor Legal mireille.degezelle@vdl.be
Kim Jonckheere
Senior Paralegal kim.jonckheere@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
Read our latest insights and news releases to stay abreast of changes in your industry.