Undeveloped land rental in Belgium
Renting undeveloped land in Belgium: legal framework, farm lease, recreational use, taxation, and contract template between individuals.
- 01 Legal framework
- 02 Types of rental
- 03 Taxation
- 04 The contract
Legal framework for land rental
Renting undeveloped land in Belgium is subject to rules that vary according to the use of the land. There is no single regime: the applicable law depends on the purpose agreed between the parties.
Applicable regimes
| Land use | Legal regime |
|---|---|
| Agricultural | Farm lease (law 4/11/1969) |
| Recreational (garden, allotment) | Common law |
| Parking | Common law + VAT |
| Temporary construction | Right of superficies / emphyteusis |
| Commercial | Common law or commercial lease |
| The farm lease is the most protective regime for the tenant, with long minimum durations and a pre-emption right. For other uses, see our guide on the lease and contract. |
Types of land rental
Farm lease (agricultural land)
The farm lease is governed by very protective specific legislation for the farmer: minimum 9-year duration (renewable), farmer’s pre-emption right in case of sale, capped rent (fermage), very restrictive termination for the landlord.
Recreational rental
Land rented as a garden or allotment falls under common law. The parties freely set the duration, rent and termination conditions.
Right of superficies
The right of superficies (reformed in 2021) allows the tenant to build on another’s land. The superficiary owns their construction for the duration of the right (max 99 years).
Emphyteusis
Emphyteusis is a long-term real right of enjoyment (27 to 99 years). The leaseholder can use the land and build on it, in exchange for a modest annual fee.
Taxation
For the landlord
| Income type | Taxation |
|---|---|
| Rent for undeveloped land (individual) | Indexed cadastral income |
| Rent for land (company/professional) | Actual rent |
| Emphyteutic fee | Property income |
VAT
Rental of undeveloped land is in principle VAT-exempt, except for: vehicle parking (21% VAT), certain specific commercial uses.
Property tax
The property tax is due on the land, even if undeveloped. The amount is generally low as the cadastral income of land is modest. For the full taxation picture, see our guide on rental taxation.
The rental contract
Recommended clauses
- Precise description of the land (area, boundaries, cadastral plan)
- Authorised and prohibited use
- Duration and renewal conditions
- Rent amount and indexation
- Land maintenance (who mows, who clears)
- Fate of constructions or plantings at end of lease
- Liability insurance
Points to watch
- Specify the prohibition on building (except with written consent)
- Plan a property inventory of the land (photos, description)
- Check the urban planning designation of the land
- Ensure the intended use complies with the sector plan To create a standard rental contract, use our online lease generator. For real rights (superficies, emphyteusis), a notarial deed is required. Also see our guide on property investment.
Frequently asked questions
-
It depends on the use. Agricultural land falls under the farm lease (law of 4 November 1969). Recreational land (garden, allotment) falls under common law. Land with temporary construction may fall under emphyteusis.
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In principle no. Renting undeveloped land is VAT-exempt, unless the land is used for vehicle parking or for a specific commercial use.
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Unless expressly authorised by the landlord and with a planning permit, the tenant cannot build on the land. Buildings erected without agreement belong to the landlord at the end of the lease.