In Belgium

Usufruct (usufruit / vruchtgebruik) splits property ownership into two rights: the usufruct (right to use and enjoy) and the bare ownership (ownership of the underlying asset). The usufructuary can occupy the property, rent it out and collect the rent, but cannot sell or destroy the property.

The most common situation in Belgium is the surviving spouse’s usufruct: when a property owner dies, their spouse automatically receives usufruct over the family home and the deceased’s share of community property. The children receive the bare ownership.

How it works

Rights of the usufructuary. Occupy the property, rent it out, collect rent, make improvements (with the bare owner’s agreement for major changes).

Obligations of the usufructuary. Ordinary maintenance and minor repairs, property tax payment, insurance premiums.

Obligations of the bare owner. Major structural repairs (roof, walls, load-bearing structures) — unless the damage was caused by the usufructuary’s neglect.

Duration. Usufruct can be lifelong (ends at death) or for a fixed term. It cannot exceed the lifetime of the usufructuary.

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Good to know
The usufructuary declares the cadastral income of the property in their personal income tax return — not the bare owner. The usufruct holder is also responsible for paying the property tax.

Practical example

After her husband’s death, Elisabeth (68) receives lifelong usufruct over their apartment in Brussels. Her two children receive the bare ownership. Elisabeth can continue living there or rent it out. She pays the property tax and maintenance. The children pay nothing until the usufruct ends (at Elisabeth’s death), when they automatically become full owners.