Is it allowed?
Yes. As an EU citizen you buy a second home in Belgium without restrictions. You do not have to live there and you need no permit. You stay registered in the Netherlands.
The sale duty: 12% instead of 2%
The reduced rate of 2% applies only to your sole owner-occupied home where you will live yourself. For a second home you pay the standard rate.
| On a purchase price of €1,095,000 | Sale duty |
|---|---|
| Second home (12%) | €131,400 |
| For comparison: sole owner-occupied home (2%) | €21,900 |
On top of that come the notary costs and, if you borrow, the costs of the mortgage deed. See Costs and registration duties.
Annual charges
- Property tax (onroerende voorheffing), calculated on the cadastral income. For Villa Grandeur that is €2,585 (not indexed).
- Non-resident tax. As an owner who does not live in Belgium, you file a limited annual return for the property.
- Municipal tax on second homes. Many Flemish municipalities levy one; ask the municipality of Brecht for the current rate.
And in the Netherlands?
You declare a home abroad in box 3. The tax treaty allocates the right to tax Belgian property to Belgium; the Netherlands therefore grants an exemption to prevent double taxation. The value does count towards the rate on your other assets.
Letting when you are not there
Letting is allowed. Holiday letting in Flanders is subject to rules for tourist accommodation (notification, fire safety, insurance) and the rental income is taxed in Belgium. Do not count on letting to cover the costs; see it as a contribution.
Why here?
Villa Grandeur is approx. 25 min from Breda and approx. 45 min from Rotterdam. Leave on Friday afternoon and be by the pool before dinner: that does not work in France. The villa has a heated pool, a sauna, five bedrooms for family and friends, and with the home automation system you switch the heating on before you leave. The asking price is €1,095,000.
Thinking of living there later? Your situation is then assessed afresh at that moment; the sale duty you have paid is not refunded. So discuss your plans with the notary beforehand.
Reference date: September 2026. This is general information, not personal advice. Rates and conditions change; have your situation checked by your notary or adviser.
