The property tax is split pro rata temporis at the deed date: the seller carries the days from 1 January to the deed, the buyer the days from the deed to 31 December. Because the seller was billed for the full year, the buyer reimburses their share at completion (Degand & Partners, 2026).
The mechanism is simple arithmetic once you know the rule. The tax office bills the 1 January owner (the seller) for the whole year’s precompte immobilier. The notarial deed then divides that amount by days: the seller keeps the cost of the days they still owned the home, and the buyer takes the days from the deed onward (Degand & Partners, 2026). The result is settled in the deed account, so the buyer usually pays the seller their portion at signing.
A worked example makes it concrete. Say the annual property tax is 1,200 euros and the deed is signed on 1 September. The seller owned the home for about 243 days and the buyer for about 122 days. The buyer’s share is roughly 1,200 euros multiplied by 122 divided by 365, close to 401 euros, which the buyer reimburses the seller at the deed. The exact day count follows the deed date, not the compromis (preliminary agreement) date.
The counter-intuitive point worth stressing: this split has no basis in tax law, it is a customary and contractual arrangement written into the deed (Degand & Partners, 2026). The tax administration never divides the bill itself and never invoices the buyer for that year. If the deed omitted the clause, there would be no automatic legal claim to recover the buyer’s share, so the wording protects the seller. Reputable notaries include it as standard.
Two practical notes. First, some deeds base the split on the previous year’s assessment if the current one has not yet arrived, then true up if needed. Second, from the next 1 January the buyer becomes the billed owner and the split no longer applies. Getting the figure right at the deed simply ensures each party pays for the time they actually owned the property.
At a glance
| Element | Detail |
|---|---|
| Split method | Pro rata temporis by number of days owned |
| Pivot date | The notarial deed date (not the compromis) |
| Seller’s share | 1 January to the deed date |
| Buyer’s share | Deed date to 31 December |
| Settlement | Buyer reimburses seller in the deed account |
| Example | 1,200 euro tax, deed on 1 Sept, buyer pays about 401 euros |
| Legal status | Customary clause, not a legal obligation (Degand & Partners, 2026) |