Information for recognized estimator experts

 

You can call on a licensed expert appraiser to determine the value of a property. The Flemish Tax and Customs Administration has agreements with recognized estimator experts. They draw up an estimation report that must meet a number of formal and quality requirements. The Flemish Tax Authorities will accept this estimate as a realistic value on the condition that the estimator has respected the rules.

Conditions

The Flemish Tax Authorities accept this estimate as binding if three conditions are met at the same time:

• the valuation report has been drawn up by an estimator expert recognized by the Flemish Tax Authorities;

• the valuation report is properly substantiated and meets a number of form and quality requirements these form and quality conditions are laid down by law;

• The valuation report is attached to the estate declaration at the time it is filed. If an heir calls on an expert estimator, this does not extend the declaration period! So make clear agreements with each other when the estimate should be delivered to the heir.

The Flemish Tax and Customs Administration carries out checks on the estimated value and on the valuation reports.

Quality requirements for estimation reports

An expert valuation report must consist of a number of legally provided elements. All necessary elements are listed in the document ' Quality Requirements Estimation Reports.

Procedure for recognition

You must submit an application for inclusion on the list of accredited estimator-experts by filling in the form ' recognition of estimator-expert ', signing it, and sending it digitally to the Flemish Tax and Customs Administration. You must enclose the necessary supporting documents showing that you (1) carry out professional estimates and (2) are qualified to do so through training and regular further training.

The Flemish tax authorities assess the application within 30 working days:

• you are accepted as an expert estimator: you receive a unique identification number and are added to the list of recognized estimator experts

• You will not be accepted as an expert estimator: you will receive a refusal decision explaining the reasons why you will not be accepted. You can lodge an appeal within one month after refusal to:

Flemish Tax Authorities - Appeals Commission Estimates Department

Koning Albert II-laan 35, box 62

1030 Brussels

Request sales prices by a recognized estimator expert

Who can request sales prices?

An expert estimator recognized by the Flemish tax authorities.

For which files?

For estate files in which you have been instructed by the successors to prepare an appraisal report to be attached to the estate declaration. (art. 3.3.1.0.9 / 1)

From when?

Applications can be submitted from 01/12/2019 for real estate estimates of persons who have died from 01/11/2019.

How?

We explicitly ask you to only complete the steps below after you have received a specific estimate.

A. With your first application, you must complete the 3-step procedure below to gain access to the exchange platform:

• As an expert estimator you will receive an e-mail from VLABEL stating the procedure for accessing the exchange platform.

• You deliver the certificate of your E-ID to VLABEL. In the manual the method is explained.

• You will receive an email with the link to the platform; you can then log in to the platform using your electronic identity card.

B. To submit an application after you access to the exchange platform has been arranged:

How to submit an application is described in detail in the manual

• The form 'assignment for estimation by estimator-expert', available at the bottom of this page, is completed and signed by the client and by the estimator-expert.

• The form 'Request for sale prices for an estimate of a property for the declaration of an estate', available at the bottom of this page, is completed and signed by the expert estimator.

• You send this application form to the Flemish Tax Authorities via the exchange platform.

• The Flemish tax authorities assess the admissibility of your application:

• The application is admissible :

You will be able to consult the requested sales prices on the exchange platform. Use the manual for this. We strive to deliver an overview with sales prices within 10 working days.

• The application is inadmissible :

You will receive an email message stating the reason for the denial of your application. You can submit a new application.

In the manual, you will find more information about this. This manual will be supplemented and adapted. So regularly check the most recent version on our website. You have after consulting the manual and the FAQ Sales prices. If you have any questions or comments about this service,

The Flemish Tax and Customs Administration issues the selling prices, in accordance with the current possibilities of the system, subject to all rights and without any adverse recognition. As an expert estimator, you research and assess the relevance of the sales prices yourself. This exchange of data falls under the scope of the General Data Protection Regulation. You must familiarize yourself with the rights and obligations attached thereto and take all necessary measures to preserve the confidential nature of the information made available. The sales prices provided may only be used in the context of the above assignment and may not be used and/or stored for other purposes.