Local taxes: who has to pay the property tax in case of division?

Verified 10 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Property tax on property in division is established on behalf of indivisaries.

However, you are subject to special rules when the division is the result of a succession.

In the presence of 2 or 3 indivisaries, the tax notice is drawn up with the names of each of them.

If there are more, the notice is drawn up in the name of the indivisor who has the largest share, followed by one of the following:

  • And others
  • And co-owners

The tax authorities shall not no custom taxation for each indivisaire.

Each indivisor must pay his share of the property tax, according to his share in the division.

Indivisaries are not solidarity in the face of this debt.

It is not possible to require one of them to pay the full tax.

Please note

if the indivisaries cannot agree on the distribution of the tax, they must to take legal action.

The property tax is established on behalf of the deceased former owner represented collectively by his estate.

In order for the property tax to be addressed to a new owner, you must have completed all the formalities of land advertising and registration by land registry services.

In practice, it is the notary who takes care of the formalities.

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