When divorcing, the home is divided based on ownership rights and the applicable marital property regime [1]. Often, one partner buys out the other, or the property is sold. Always check your prenuptial or marital agreements or consult your notary to determine the exact ownership structure.
[1] This can also apply to registered partners (but not if you live together under a cohabitation agreement).
"}},{"componentType":"paragraph","richBody":{"value":"Broadly speaking, there are three marital property regimes:
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Limited community of property (standard since 2018)
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Everything you owned before the marriage remains yours. Everything acquired during the marriage belongs to both spouses. Gifts or inheritances received before or during the marriage remain personal – unless the donor or the will explicitly states otherwise.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Full community of property
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"All assets and debts, whether from before or during the marriage, belong to both spouses. Gifts or inheritances obtained under exclusion may be an exception.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Prenuptial agreements
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"These allow you to separate assets, define which items are or are not subject to settlement, and add tailor‑made clauses.
"}}]}]},{"componentType":"sectionTitle","title":"Right to reimbursement"},{"componentType":"paragraph","richBody":{"value":"Did you invest private funds into your jointly owned home or into your ex-partner's home? Then you may have a right to reimbursement from your ex-partner. This could involve financing a renovation or making an additional mortgage repayment. The reimbursement right is a percentage you are entitled to upon divorce and is calculated based on the current value of the home. Your prenuptial agreements may specify an alternative calculation method.
"}},{"componentType":"paragraph","title":"Example","richBody":{"value":"You and your ex‑partner were married under prenuptial agreements, in which you both kept your own money and belongings. Your ex‑partner owns a holiday home. You paid €100,000 from your personal assets to reduce the mortgage on that property.
The reimbursement percentage is therefore 11.76% (€100,000 / €850,000). You then have a claim against your ex‑partner of €117,647 (11.76% of €1,000,000). This is the statutory rule. In your prenuptial agreement or in a separate agreement (for example, when you made the payment), you can make arrangements that deviate from this.
"}},{"componentType":"sectionTitle","title":"The mortgage and mortgage interest deduction"},{"componentType":"paragraph","richBody":{"value":"When partners decide to divorce, it may take some time before everything is finalized. If one partner moves out before the divorce is complete, this can affect their mortgage interest deduction. For the partner who leaves, the home no longer qualifies as their primary residence. However, they may still deduct their share of the mortgage interest for up to 24 months, provided the other partner continues living in the home. After those 24 months, the right to interest deduction for that person’s share expires. This period allows time to properly arrange the financial settlement.
It may seem logical that the partner who stays in the home and pays the entire mortgage should also deduct all the interest. But as long as both remain owners (e.g., 50/50), each may only deduct their own share when filing taxes. If you want the partner remaining in the home to deduct all the interest, this must be formally arranged. Consult your tax advisor for guidance.
If the staying partner wants to buy out the departing partner, a new mortgage application or modification of the existing mortgage is usually required. The bank must approve changes to the loan and the removal of the departing partner’s joint liability. Seek advice from your mortgage advisor.
Written by Robert Mantel and Stef Goossens, Tax Expertise Managers.
"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of 3 February 2026","richBody":{"value":"The information provided by ING in this article does not constitute an offer, advice, or financial service and is intended solely to inform you and provide practical tips. We always recommend consulting a specialist regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it is possible that the information in this article contains inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use, in any way, of the information provided. No rights can be derived from the information provided. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered office in Amsterdam.
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