Buyers who significantly energetically renovate OR (partially) demolish or rebuild their home enjoy a reduced registration fee of 1% if this is also their only own home. However, there are a number of conditions:
In addition to the conditions for the reduced rate for the only own home, you must also meet the following additional conditions.
With reconstruction after demolition or (partial) reconstruction
There is a complete reconstruction if a complete demolition of an existing building has been carried out, followed by the construction of a new building.
We speak of a partial reconstruction in the following cases:
the construction of a new building after prior demolition works of a part of an existing building;
which may or may not be combined with the renovation of remaining parts of the existing building;
where the new part
or has a protected volume larger than 800m³;
or contains at least one housing unit;
or a renovation of an existing building, where at least 75% of the partition structures enclosing the total protected volume of the building after the works and bordering the external environment are new.
EPB declaration
The works must be related to a 'significant energetic renovation' or a (partial) reconstruction according to the EPB declaration.
In addition, the buyer must meet the EPB requirements stated in the environmental permit for urban planning actions of the construction project. This is also verified through the EPB declaration, which becomes a real control document.
Two options for buyers
The application of the reduced rate of 1% does not happen automatically. The buyer has two options:
Either the buyer requests the immediate application of the 1% rate in the notarial deed. The notary will provide the necessary mentions.
Or the buyer requests the application of the reduced rate afterwards. In the deed, the reduced rate of 3% can be requested. Once the buyer obtains an EPC-Building, he requests a refund of 2% of the "excess" tax paid from the Flemish Tax Administration (Vlabel).