Legally, the property tax (precompte immobilier) is owed by whoever owns the property on 1 January of that year, so the tax office bills the seller for the whole year. In practice the deed splits it pro rata, and the buyer reimburses the seller for the months after the sale (Degand & Partners, 2026).
The precompte immobilier is Wallonia’s annual property tax, calculated on the indexed cadastral income and topped up with surcharges (centimes additionnels) set by the region, province and municipality. The single rule that decides who is billed is ownership on 1 January: the person who owns the property on the first day of the tax year receives the assessment for the entire twelve months, even if they sell in March (Degand & Partners, 2026).
That creates an obvious fairness problem, which is why the notarial deed almost always contains a pro-rata clause. The seller, who is legally liable, pays the tax office; the buyer then reimburses the seller for the portion of the year running from the deed date to 31 December. If you buy on 1 July, you typically refund the seller roughly half the year’s tax at completion. The counter-intuitive part for many buyers is that this reimbursement is not a new tax, it is simply settling your fair share of a bill already paid by the seller.
Crucially, this split is customary and contractual, not a legal obligation (Degand & Partners, 2026). The tax administration only knows the 1 January owner; it will never chase the buyer for that year. So if the deed forgot to include a pro-rata clause, the seller would bear the whole year with no automatic right to claim it back. A well-drafted deed protects the seller here, which is one more reason the notary’s wording matters.
For the following year the roles flip: from the next 1 January the buyer is the owner of record and receives the full assessment directly. Second homes get no reductions on this tax, whereas a modest own home may qualify for a reduction depending on cadastral income and family situation.
At a glance
| Question | Answer |
|---|---|
| Who is legally billed? | The owner on 1 January of the tax year (Degand & Partners, 2026) |
| For how long? | The whole calendar year, regardless of a mid-year sale |
| How is it shared? | Pro rata via a clause in the notarial deed |
| Who reimburses whom? | Buyer reimburses seller for months after the deed date |
| Is the split legally required? | No, it is customary and contractual |
| Following year? | Buyer is billed directly as the new 1 January owner |