Marriage, legal or de facto cohabitation in Belgium 2026 — how to choose
You live together and you're wondering whether to marry, register a legal cohabitation or simply stay in de facto cohabitation? All three exist side by side in Belgium, but they offer very different protection. Here is a clear comparison to help you decide with confidence.
This article compares the three couple statuses from a legal and financial angle: formalities, taxation, home, inheritance, separation and children. On taxation we stay deliberately qualitative: exact amounts depend on your situation, so we point you to the FPS Finance and a notary for your specific case.
The three couple statuses in Belgium
In Belgium, living together as a couple can take three distinct legal forms. They are not just a sentimental "level of commitment": they are three different legal frameworks, with very variable concrete consequences.
So the key question is: what protection do you need, for your home, your partner and your children? The table below lays it all out.
The big comparison table of the 3 statuses
Compare line by line what each status concretely changes. Keep in mind this is an indicative overview: for the detailed figures and your personal situation, see the FPS Finance and a notary.
| Criterion | 💍 Marriage | 📝 Legal cohabitation | 🏠 De facto cohabitation |
|---|---|---|---|
| Formalities / making it official | Ceremony at the civil registry, prior formalities (file, witnesses) | Simple written declaration at the municipality, immediate effect | No formalities: just living together is enough |
| Taxation (personal income tax) | Joint assessment, with the possibility of the marital quotient (qualitative — see FPS Finance) | Treated like married couples: joint assessment and marital quotient possible (qualitative) | Separate assessment: each files their own return, no marital quotient between partners |
| Family home protection | Strong: the family home is protected, one spouse cannot sell/gift it alone | Present: the law protects the common home of legal cohabitants | No specific legal protection between partners |
| Inheritance between partners | The spouse is a legal heir (protected rights, including over the home) | Limited inheritance rights (notably usufruct of the common home), more restricted than marriage | No legal inheritance rights: nothing without a will |
| Protection on separation | Framework of divorce: maintenance possible, liquidation of the matrimonial regime | Intermediate: ends by unilateral or joint declaration; in principle no maintenance between ex-cohabitants | Minimal: each takes back their own assets, little safety net |
| Children (filiation & parental authority) | Presumption of paternity within marriage; joint parental authority | Filiation by acknowledgement; joint parental authority once filiation is established | Filiation by acknowledgement; joint parental authority once filiation is established |
The couple's status changes little for the children once filiation is established: the child's rights (parental authority, maintenance obligation, child benefits) are the same. The main difference is the presumption of paternity within marriage, whereas outside marriage paternal filiation goes through an acknowledgement. For child-related benefits, see our articles on the dependent child and child benefits.
Taxation, with no traps
This is often the first question: "does getting married (or legally cohabiting) save tax?" The honest answer: it depends on your situation, and you should stay cautious about the amounts.
As for the child-related benefit, the tax-free allowance increases with the number of dependent children. For 2025 income (assessment year 2026), the basic allowance is €10,910, with an increase depending on the number of children. The exact rules (who claims the child, fiscal co-parenting, ceilings) depend on your situation and should be checked with the FPS Finance — we detail everything in the article on the dependent child and tax benefit.
Couple taxation has subtleties (year of marriage/cohabitation, replacement income, maintenance paid, etc.). Don't rely on a general rule for your return: check your case with the FPS Finance (fin.belgium.be) or ask an accountant / notary.
Family home and inheritance: the real stakes
Beyond tax, this is often where the choice of status carries the most concrete weight, especially if you buy property together or one of you dies.
The family home
In both marriage and legal cohabitation, the law protects the family home: it cannot be sold, gifted or mortgaged without the other's consent, even if it belongs to just one of them. In de facto cohabitation, this protection does not exist: if the home is in one partner's name, the other is legally very exposed.
Inheritance between partners
This is the sharpest point:
The inheritance tax (the tax rates on what the heir receives) is a regional matter and varies by relationship and region. We deliberately give no rates here: that is exactly the kind of question for a notary (notaire.be / notaris.be) or to check with the competent administration.
How to choose based on your situation
There is no "best" status in the absolute: there is the one that matches your need for protection. A few pointers to guide you:
You want maximum protection (home, inheritance, separation), especially with a large income gap, shared assets or children. The most complete framework.
You want intermediate protection (notably of the home) with light, reversible formalities, without the full commitment of marriage.
You prefer full autonomy and no formalities — knowing that protection is minimal. In that case, a will and agreements are strongly advised.
Whatever the status, if you buy property together or have children, an appointment with a notary helps frame things (cohabitation contract, will, marriage contract). It is often inexpensive compared with the problems it prevents. If buying property is on the cards, also see our article on borrowing capacity.
How to make it official or dissolve it
Getting married
Marriage is celebrated at the municipality's civil registry. A file must be prepared in advance (ID documents, any deeds), a waiting period observed, and the ceremony is public. Divorce goes through the family court (procedure by mutual consent or for irretrievable breakdown).
Entering (and ending) a legal cohabitation
De facto cohabitation
Nothing to make official, nothing to dissolve: it starts and stops in fact. But that is precisely what makes it legally fragile — hence the value of a cohabitation contract drawn up by a notary to organise the home, accounts and shared assets in advance.
FAQ — Frequently asked questions
⚠️ General indicative information 2026 — every situation is unique. For taxation, check with the FPS Finance; for inheritance, the home and contracts, consult a notary.