Exception: this tolerance does not apply to notarial deeds.
NB. The following additional tolerance applies to the private deeds to be registered on which a registration duty is due. A payment notice will be sent, indicating a final date for payment. The deeds are then registered on the date of receipt of the CoDa on which the payment occurs (this is in principle the accounting date of payment +1).
There is no penalty for late registration on this deed provided that:
- 1) this deed has been sent to the office by registered post at the latest on the last day of the period extended by administrative tolerance and
- (2) the registration duties were paid on time (i.e. a payment with an accounting date on the CoDa on which the payment occurs from, at the latest, the latest date indicated on the payment notice).
Exception: a commission account is used for judicial officers' deeds.
- The deadlines for the payment of registration fees are extended by administrative tolerance by a maximum of 4 months provided that these deadlines expire from 16 March to 30 June 2020.
This means that in the files concerned (involving the payment of federal registration fees, either the payment of registration fees allocated to the Brussels-Capital Region or the Walloon Region) :
- No penalty for late offering will be charged if the deeds or declarations provided for are offered within the extended deadline.
- No penalty for late payment will be charged if the registration fees are paid within the extended term.
Last update: 30/04/2020