Emphyteutic lease in Belgium: complete guide 2026

Duration: 15 to 99 years

The new Civil Code sets precise limits:

• Minimum duration: 15 years. Below this threshold, the right is reclassified as a building right (droit de superficie) or a standard lease.
• Maximum duration: 99 years. Beyond this, the emphyteusis automatically expires.
• Renewal: possible by agreement of the parties, provided the total duration does not exceed 99 years from the renewal date.

The emphyteusis may be granted for a fixed duration (for example 50 years) or for the maximum of 99 years. The duration is set in the contract and cannot be unilaterally modified.

The reduction of the minimum duration from 27 to 15 years makes emphyteusis more accessible for medium-term projects.

Rights and obligations of the emphyteutic lessee

The emphyteutic lessee enjoys extensive rights over the property:

Rights

• Full enjoyment of the property (use, collection of fruits).
• Right to build and plant on the land.
• Right to transform existing buildings (unless the contract provides otherwise).
• Right to sublet the property or assign the emphyteusis (unless the contract provides otherwise).
• Right to mortgage the emphyteusis right (to obtain financing).

Obligations

• Pay the canon annually as agreed with the owner.
• Maintain the property as a prudent administrator and carry out necessary repairs.
• Not diminish the value of the property (no degradation, no excessive deforestation).
• Return the property in good condition at the expiry of the emphyteusis.

At the end of the emphyteusis, buildings and improvements made by the lessee revert to the owner by accession, unless otherwise agreed. The owner is not obliged to compensate the lessee for these buildings, unless the contract so provides.

The canon: annual fee of the emphyteutic lease

The canon is the annual fee paid by the lessee to the owner. It is an essential element of the emphyteusis:

• Amount: freely set by the parties in the contract. It may be symbolic (1 EUR per year) or correspond to a real rental value.
• Frequency: generally annual, but the parties may agree on another frequency.
• Indexation: the contract may include a canon indexation clause, linked to the consumer price index or any other agreed index.
• Revision: in the absence of an indexation clause, the canon remains fixed for the entire duration of the emphyteusis.

The amount of the canon has significant tax implications. A canon that is too low may be reclassified by the tax authorities, particularly in matters of inheritance or gift tax.

Registration and formalities

As a real right over immovable property, emphyteusis is subject to specific formalities:

Form of the contract

The emphyteusis contract must be drawn up as an authentic deed (before a notary). A private deed is not sufficient to create a real right over immovable property.

Mortgage transcription

The deed must be transcribed at the Legal Security office (formerly the mortgage office, now the General Administration of Patrimonial Documentation). This transcription makes the real right enforceable against third parties.

Registration fees

Registration fees amount to 2% of the cumulative canons over the duration of the emphyteusis. For an annual canon of 5,000 EUR over 30 years, the fees amount to 3,000 EUR (5,000 x 30 x 0.02).

Property tax (precompte immobilier)

The emphyteutic lessee is liable for property tax during the emphyteusis, unless otherwise agreed.

These formalities fundamentally distinguish emphyteusis from a standard residential lease, whose registration is a simple and free administrative formality.