Usufruct of the surviving partner and the sale of the home in Belgium
After the death of a parent, the other parent often stays on in the house, while on paper the children are co-owners of it. That is called usufruct and bare ownership. Here you read what that means when the question arises whether the home will be sold.
A surviving spouse receives the usufruct (vruchtgebruik) of the entire estate, a legally cohabiting partner that of the family home and its contents; the children receive the bare ownership (notaris.be, checked 28 October 2026). As long as the usufruct runs, the children cannot simply sell the home: selling together is possible, and over the family home the surviving spouse always has a right of veto. On the death of the surviving partner, the children automatically become full owners.
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Who gets what: married, legally or de facto cohabiting?
The usufruct applies to what the deceased owned. If the partners bought the home together, the share of the survivor simply remains the survivor's; how large that share is also depends on the matrimonial property regime, and the notary checks it.
A will can extend or limit the rights of the survivor. A spouse does always keep a minimum: the usufruct of the family home and its contents, or the usufruct of half of the estate, at their choice (notaris.be).
Without a will, and if there are children, this applies (notaris.be):
Married: the survivor receives the usufruct of the entire estate, so also of, for example, a second residence or bank accounts. The children receive the bare ownership.
Legally cohabiting: the survivor receives the usufruct of the family home and its contents. That only applies if the couple made a declaration of legal cohabitation at the municipality.
De facto cohabiting: the survivor inherits nothing by law, only what a will grants. The share of the deceased then goes to his or her heirs.
Part 2
What do usufruct and bare ownership mean for the home?
Usufruct is the right to use the property of someone else and to collect its fruits, as if you were the owner yourself, as long as you keep the property in good condition (notaris.be). For the home that means: the survivor may continue to live there, or may let it and keep the rent.
The children have the bare ownership. They are owners of the home, but cannot use it as long as the survivor lives, and have to tolerate the usufruct. On the death of the survivor, their bare ownership automatically becomes full ownership (notaris.be).
The surviving spouse can never be forced to leave the family home (notaris.be). Who carries which costs, such as repairs and the property tax, you are best to check with the notary and record together.
Part 3
Can the children sell the home if there is a usufruct?
Not simply. As long as the usufruct runs, the children cannot proceed with the sale on their own, and neither can the survivor (notaris.be). Each has only part of the rights to the home: only usufruct and bare ownership together form the full ownership.
There are three routes to a sale:
Sell together: the survivor and all children sign the sale agreement (compromis) and the deed together.
Convert the usufruct, so that someone becomes full owner and can sell. For the family home, with a surviving spouse that is only possible with their consent.
Wait until the children become full owners on the death of the survivor.
Part 4
How do you sell together, and who gets what of the price?
If the survivor and the children all want to sell, the sale proceeds like any other: with the usual certificates, a sale agreement and a deed at the notary. Everyone with a right to the home signs, in person or by power of attorney, also digitally by video call (notaris.be).
The price is then divided between usufruct and bare ownership. For that you need the value of the usufruct, and that depends mainly on the life expectancy of the survivor, so on age and sex, and on the yield of the property (notaris.be). You can agree that value together; ask the notary to calculate it for your situation.
An example of the proportions: a married couple bought the home together, each for half. On the half of the deceased, the survivor has the usufruct and the children have the bare ownership, and the other half belongs entirely to the survivor. On a sale, the survivor therefore receives the price of their own half, plus the value of the usufruct on the other half.
If a buyer receives the full ownership from you, the usual renovation obligation for label E or F applies to that buyer (Flemish government). If only the usufruct or only the bare ownership is transferred, for example between the survivor and the children, the renovation obligation does not apply.
Part 5
Can you convert the usufruct?
Yes. With a conversion, the usufruct is converted into full ownership, a sum of money or an annuity for the survivor (notaris.be). Both the children and the survivor can ask for it.
Over the family home and the household contents, a surviving spouse always has a right of veto: a court can never allow the conversion of those without their consent (notaris.be). So the children cannot force the survivor out of the house.
If you agree on the value, you set it together; otherwise the court uses the conversion tables of the Minister of Justice, which are updated regularly (notaris.be). If it concerns a legally cohabiting partner, or if there are other heirs besides the children, ask your notary how the conversion works for you.
Part 6
How much inheritance tax do you pay if there is a usufruct?
In Flanders the surviving partner pays no inheritance tax on the family home, if you were married, in a legal cohabitation or had lived together de facto for at least 3 years (Flemish Tax Administration, checked 28 October 2026). On movable property, the partner receives an exemption of € 75,000 for deaths from 1 January 2026.
The children inherit the bare ownership and pay inheritance tax on it in the direct line: 3 % up to € 50,000, 9 % up to € 250,000 and 27 % above that, per child and separately for movable and immovable property (Flemish Tax Administration). For their share, the value that remains after the usufruct counts.
The Flemish Tax Administration calculates the value of the usufruct with a fixed formula that depends on the age of the survivor: the younger the survivor, the more the usufruct is worth and the smaller the share of the children. Your notary calculates it for your situation.
In Brussels, the spouse or legally cohabiting partner pays no succession duties on his or her share of the family home (notaris.be). The civil law on usufruct and conversion applies throughout Belgium; the inheritance tax differs per region, so for Wallonia you ask your notary about the rules.
Part 7
What if the surviving partner moves to a residential care centre?
The usufruct simply continues. The survivor can let the home and keep the rent, or decide together with the children to sell (notaris.be).
If the survivor receives a care budget for older people with a care need, report a sale to the care fund within 3 months. It recalculates the care budget, and usually that leads to a reduction or termination (Departement Zorg).
If the survivor can no longer decide for themselves, a registered care power of attorney (zorgvolmacht) can allow the sale. Without a care power of attorney, the justice of the peace appoints an administrator, who needs an authorisation to sell the family home (notaris.be). Have that checked at the notary in good time.
The documents for a later sale you can already set out calmly, also from a distance. At Hoobler you can do that for free in a sales dossier from the address, without any decision on a sale having been taken yet.
Frequently asked questions
Answered briefly.
May the surviving partner continue to live in the house?
Yes. With the usufruct, the survivor may continue to live in the home, or let it and keep the rent (notaris.be). A surviving spouse can moreover never be forced to leave the family home.
Can the children sell the home if the mother has the usufruct?
Not simply. The children have the bare ownership and cannot proceed with the sale on their own (notaris.be). Selling is possible if the mother and all children sign together, or after a conversion of the usufruct, and for the family home that conversion is not possible without her agreement.
What is the conversion of the usufruct of the surviving spouse?
With a conversion, the usufruct is converted into full ownership, a sum of money or an annuity (notaris.be). The survivor and the children can ask for it. For the family home and the household contents, the surviving spouse has a right of veto.
How is the value of the usufruct calculated?
Under civil law it depends mainly on the life expectancy of the survivor; you can agree it together, and otherwise the court uses the conversion tables (notaris.be). For the inheritance tax, the Flemish Tax Administration uses a fixed formula based on the age of the survivor. Your notary calculates it for you.
Does a legally cohabiting partner also have usufruct of the home?
Yes, of the family home and its contents, not of the rest of the estate (notaris.be). A de facto cohabiting partner inherits nothing by law, only what a will grants. If they inherit the family home through a will, the exemption from inheritance tax applies in Flanders if you lived together for at least 3 years.
What happens to the usufruct when the surviving partner dies?
Then the usufruct ends and the children automatically become full owners of the home (notaris.be). From then on they can sell together, like other heirs in undivided co-ownership. For the estate of the survivor, a new declaration follows.
The sales guide asks nine short questions and shows which approach suits your home: yourself, with help or with a realtor. After that you decide, together and at your own pace.