In Belgium

The emphyteutic lease is governed by Articles 3.167 to 3.176 of the Belgian Civil Code (Book 3, 2021). It is a real right — not a simple rental contract — meaning the emphyteuta has extensive rights: they can build, modify, mortgage and even transfer their right.

Emphyteusis is primarily used in specific contexts:

  • Public property projects: a public authority grants a surface right to a developer for 50-99 years
  • Tax structures: a company takes a property under emphyteusis to depreciate constructions
  • Agriculture: long-term exploitation of agricultural land

The annual fee (canon) is generally very low relative to the property’s value. The emphyteuta bears the property’s charges, including the property tax.

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Good to know
The emphyteutic lease is a real right distinct from the primary residence lease. Regional rental legislation does not apply. The emphyteutic leaseholder does not enjoy the protections of the 9-year lease.

Practical example

The city of Liege grants an emphyteutic right of 60 years to a developer to build a housing complex on municipal land. The developer pays an annual canon of 5,000 EUR, builds 40 apartments, rents them for 60 years and collects the income. At expiry, the buildings revert to the city.