Transfer of an Immovable (Special Duties)

If you purchase an immovable or receive one through a transfer and either of the following cases apply, you must file a notice of disclosure with the municipality where the immovable is located:

  • The deed evidencing the transfer of the immovable will not be registered in the land register by the 90th day after the date of the transfer. Whether or not you are exempted from paying transfer duties, you must file the notice of disclosure no more than 90 days after the transfer. If you are not exempted, you generally have to pay the transfer duties.
  • One or more of the conditions for exemption from paying transfer duties ceases to be met within 24 months following the date of the transfer, if the transfer was made:
    • from a natural person (the seller) to a legal person (the buyer); or
    • between closely related legal persons.

In the latter case, you must file the notice of disclosure no later than 90 days after the date the condition ceased to be met and pay the transfer duties. If you do not file the notice by the deadline, we may send you a notice of assessment asking you to pay special duties.


The notice of disclosure is often available on the municipality's website. If not, contact the municipality.

Amount of the special duties

The amount of the special duties varies.

Voluntary disclosure

If you purchased an immovable and did not report the transfer in the land register or file a notice of disclsoure with the municipality by the deadline, you can correct your file by making a voluntary disclosure.

Click Voluntary Disclosure to find out more.

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