Buying an appartment in Brussels
The tax on the sale of real estate is 10%. There is an exemption for new apartments as long as you pay the 21 % VAT on your sale. The VAT is only on the sale of the constructions. When you buy a new appartment you also buy a part of the land on which the constructions are rected. On the value of the land you buy there is the tax on sale of real estate.
But to the standard 10% tax rule, there are some expeptions: