Buying off-plan in Belgium: what the Breyne Act guarantees

Who does the Breyne Act apply to?

Article 1 of the Act covers agreements that transfer ownership of a house or flat to be built or under construction, or that commit someone to build one, when the buyer must pay before the works are finished. Renovation or extension contracts also fall within the scope of the Act, above a minimum cost set by the King.

Article 2 provides for exclusions, for example for certain contracts concluded with regional housing companies or with communes. If your situation is borderline, ask the notary’s opinion before you sign.

Notaire.be presents this Act as protection against three risks: construction errors, incomplete information and the contractor’s insolvency.

The deposit: 5% at most

No payment is allowed before the contract is signed. After that, article 10 of the Act limits the advance or deposit to 5% of the total price. The same 5% ceiling applies to the compensation provided for if a prior promise does not go through.

Notaire.be adds a word of caution: if the contractor goes bankrupt, you risk losing this deposit. The site also points out that the “guarantee” paid at the sale agreement (compromis) remains your property until the deed, and then becomes a payment on account of the price.

Payment in instalments as work progresses

You do not pay everything up front. Under article 10, at the deed you may pay the price of the land and of the works already carried out. The balance of the works is then paid in instalments, none of which may exceed the cost of the works carried out. Notaire.be sums it up: the Act requires you to pay only for “what has actually been built”.

The Act does not set percentages. The schedule of instalments is in your contract: read it with the notary.

The completion or refund guarantee

Article 12 provides protection for cases where the seller or contractor does not meet the registration (agrément) conditions. It must then guarantee the completion of the house or flat, or the refund of the sums paid if the contract ends. The buyer also has a statutory lien (privilège) on the property.

Notaire.be describes the mechanism in figures:

• registered contractor: a surety of 5% of the price of the works;
• unregistered contractor: a completion guarantee of 100% of the price of the works, provided by a financial institution;
• in the event of bankruptcy, the financial institution must make available the funds needed to finish the works.

The site refers to the list of registered contractors published by the FPS Economy (SPF Économie). Failure to comply with article 12 can make the contract void, and only the buyer can invoke this nullity (article 13).

Provisional and final acceptance

Acceptance (réception) is the moment when the work is accepted. The Act makes it a two-stage process.

• Provisional acceptance: under article 5, the risks pass to the buyer only from this acceptance. For a flat, this means acceptance of the private parts. Until the works are finished, the seller is liable for the risks like the contractor and the architect, according to notaire.be.
• Final acceptance: under article 9, it can take place only at least one year after provisional acceptance.

Ownership of the building passes to you as the materials are incorporated (article 5). The seller’s rights to the land pass to the buyer on signature (article 4).

Ten-year liability

Article 6 of the Act extends to the seller articles 1792 and 2270 of the Civil Code, which organise ten-year liability (responsabilité décennale). Notaire.be explains that the contractor remains liable for 10 years for construction defects, and that this guarantee is compulsory for building professionals. Under the Act, the claim can be brought only against the original seller.

Note: the Justel page for the Act states that an act of 22 July 2026, published in the Belgian Official Gazette on 23 September 2026, amends articles 5 and 6. We were not able to read the content of this amendment. Ask the notary which version applies to your contract.

VAT on new builds

According to notaire.be (article of 5 March 2025), the sale of a new property is most often subject to 21% VAT, not registration duties (droits d’enregistrement / registratiebelasting). A home remains “new” until 31 December of the second year following its first occupation.

For an off-plan purchase, notaire.be specifies that:

• you pay registration duties on the value of the land at the time of purchase;
• you pay VAT to the contractor as the works progress;
• the land comes under VAT only if three conditions are all met: it is buildable and sold with the building, to the same buyer, at the same time.

For rates and reductions by Region, see our guide on registration duties.

The notary’s role

The notarial deed (acte authentique) includes clauses specific to off-plan purchases, so that you are fully informed. The notary is also the person to check that the contract complies with the rules of the Act: deposit, instalments, guarantee. For the notary’s role and fees in general, see the notary. For the difference from an ordinary purchase, see also the sale agreement.

Which professionals to consult

• A notary, before signing any document or paying a deposit.
• An independent architect, to review the plans and the specifications.
• Your bank or a credit broker, to align the release of the loan with the instalments.