Inschrijving als kwalificatie-eis en beschermingstool voor kavelruil

In this contribution, the authors discuss various private law aspects of parcel exchange, with a focus on the validity and qualification of parcel exchange agreements and the legal protection by registration of the parcel exchange agreement in the public registers. The immediate cause is a recent Supreme Court ruling that registration of the agreement is a requirement for application of the parcel exchange exemption from transfer tax.

Registration was often omitted for reasons of efficiency. However, the Supreme Court confirmed that only registered agreements count as lot exchanges within the meaning of the law, which has significant tax implications. This raises broader private law questions, such as the exact legal status of unregistered agreements and the protective effect of registration. The authors conclude that the public law embedding of parcel exchange complicates the private law embedding. A sharper legal wording could avoid legal and fiscal uncertainties.