In Belgium

The matrimonial regime determines the rules governing the couple’s assets and debts. It has a direct impact on property ownership, rental income taxation and inheritance.

Belgium offers three main regimes:

  • Community of acquired property (default): assets acquired before marriage remain personal. Assets acquired during marriage (including property) are shared. Rental income from shared property is taxed equally between spouses.
  • Separation of property: each spouse owns only what they acquire in their own name. A property bought by one spouse belongs to them alone. This regime requires a marriage contract.
  • Universal community: all assets (before and after marriage) are shared. Less common but sometimes chosen for estate planning purposes.

How it works

Impact on rental property. Under the community regime, a rental property bought during the marriage belongs to both spouses equally. Rental income is split 50/50 in the tax return. Under separation, only the owning spouse declares the income.

Impact on the lease. Both spouses are considered co-landlords of a shared property, even if only one signed the lease.

Divorce. The regime determines how rental properties are divided. Under community, they are shared equally. Under separation, each keeps their own.

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Good to know
Cohabiting partners (not married) have no matrimonial regime. Each partner owns only what is in their name. For jointly purchased property, ownership shares must be specified in the deed.

Practical example

Luc and Marie are married under community of acquired property. They buy an apartment for 200,000 EUR during their marriage. The property belongs to both equally. The cadastral income is split 50/50 in their tax returns. If they divorce, the apartment is divided equally regardless of who contributed more to the purchase price.