Is your family home really protected from the tax authorities?

You are self-employed, you have signed a declaration of non-seizability before a notary, and you sleep soundly: whatever happens, your home is protected. That is partly true, and partly false. A recent Court of Cassation judgment has just reminded a bankrupt self-employed person of this reality. He believed his home was beyond reach until a trustee sought to seize it in order to recover a tax debt. Here is what this protection really covers, and above all what it does not cover.

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What the declaration of non-seizability protects

A self-employed person is liable for professional debts with all of their assets, not only their business assets. However, the Act of 25 April 2007 allows self-employed professionals to protect their family home by making a declaration of non-seizability before the notary of their choice, which is then registered with the Legal Security office of the Belgian tax authorities. Once registered, the declaration makes the main residence non-seizable by professional creditors. There are two important limits to keep in mind from the outset.

The protection only applies to professional debts arising after registration. Earlier debts, as well as private debts, remain outside its scope. Where a property has mixed private and professional use, the surface area also matters. If the part allocated to the professional activity represents less than 30% of the total surface area, the declaration may protect the entire property. From 30% onwards, only the private part is protected.

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The weak point: mixed debts, including personal income tax

This is the key issue and the very subject of the judgment of 19 March 2026. The law only protects against purely professional debts. It expressly excludes mixed debts, namely debts relating both to private life and to professional activity.

The Court of Cassation confirms this interpretation without ambiguity: personal income tax is, by its nature, a mixed debt, and it remains so regardless of the source of the taxable income. It therefore makes no difference whether the tax relates to professional, investment, real estate or miscellaneous income, nor how that income was used. The classification as a mixed debt remains unchanged. The consequence is straightforward: a declaration of non-seizability does not prevent the family home from being seized in order to settle a personal income tax debt, including in bankruptcy proceedings where a trustee may act on that basis.

The declaration remains fully useful against professional creditors in the strict sense, such as a supplier or professional lender. But it is not the absolute shield that many people imagine. It should also be noted that the protection does not apply to debts resulting from a criminal offence connected with the professional activity, nor in the case of serious misconduct that led to bankruptcy.

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If you operate through a company, are you really protected?

The answer depends on the legal form of the company and is not as clear-cut as it may seem. In a limited liability company, such as a Belgian SRL or SA, shareholders' private assets cannot normally be seized by the company's creditors. In such circumstances, the declaration may appear unnecessary. In an unlimited liability company, such as an SNC or SComm, private assets may, on the other hand, be seized for company debts, making the declaration particularly relevant.

An important qualification nevertheless also applies to SRLs and SAs. As a company director, you may be held personally liable for management faults, in which case your private assets may become exposed to creditors. In such circumstances, a declaration of non-seizability may prove useful regardless of the company's legal form.

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WHAT TO CHECK IN YOUR SITUATION

A declaration of non-seizability remains a useful asset-protection tool, but its effectiveness depends on what you are trying to protect yourself against. Against a professional creditor in the strict sense, it protects your main residence provided that the debt arose after registration. Against a personal income tax debt, it does not provide protection because personal income tax is a mixed debt. If you operate as a sole trader, through an unlimited liability company, or if your personal liability as a company director may be engaged, your situation should be reviewed carefully. The mere existence of a declaration does not guarantee that your home is beyond reach.

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In 30 seconds

✅ A declaration of non-seizability under the Act of 25 April 2007 protects the self-employed person's main residence

✅ It only applies against professional creditors and only to debts arising after registration

✅ It does not cover mixed debts; the Court of Cassation confirmed on 19 March 2026 that personal income tax is such a debt

✅ The tax authorities or a bankruptcy trustee may therefore seize the home for a personal income tax debt

✅ Mixed-use property: full protection applies where the professional part represents less than 30% of the total surface area

✅ Even in an SRL or SA, a director's liability for management faults may expose their private assets

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