Amendments to the Annex R – Residential immovable
New rules as of August 24, 2026
As of August 24, 2026, a revised version of Annex R – Residential immovable will come into force. As previously announced, the mandatory Annex R – Residential immovable form will then be updated.
Key point
The amendments do not change the basic principles. The amendments are intended to make them easier to understand and apply in practice.
Clause R2.2 – Privilege of continuing to offer the immovable for sale
Clause R2.2, commonly referred to as the “72-hour clause,” applies when a promise to purchase is subject to a condition relating to the sale of the buyer’s property. It allows the seller to continue offering the property for sale even if this first promise to purchase has been accepted.
If the seller accepts a new promise to purchase and all its conditions are fulfilled, the seller must send a written notice to the first promisor-buyer. Upon receipt of this notice, the buyer has 72 hours to decide whether to:
- Waive the condition related to the sale of their property and proceed with the purchase
- Cancel the promise to purchase
What will change as of August 24, 2026
The new version, which will come into effect on August 24, 2026, will specify the means of communication of notices:
- The seller must use a means of communication that provides proof of when the buyer received the notice
- The buyer must also use a means providing proof of when their reply was sent
Best practice
Choose a means of communication that clearly shows when notices are sent and received.
Clause R2.5 – Remuneration to the real estate agency or broker bound by a brokerage contract to purchase – instructions to the notary
Clause R2.5 applies only when the buyer's real estate broker's remuneration—or part thereof—is deducted from the proceeds of the sale.
Situations covered:
Seller without a brokerage contract to sell and buyer with a brokerage contract to purchase
When the seller is not represented, the buyer’s real estate broker’s remuneration may be financed and included in the purchase price indicated in the promise to purchase. The amount of this remuneration, including taxes, is included in the price and must then be deducted from the proceeds of the sale. The included remuneration must not be recalculated.
Seller bound by a brokerage contract to sell providing for a remuneration sharing with the real estate broker representing the buyer under a brokerage contract to purchase
When the seller is represented and a remuneration sharing is offered, only the portion of the buyer's real estate broker's remuneration that exceeds the amount offered in the sharing can be financed by the buyer. The portion, including taxes, is included in the price indicated in the promise to purchase and must then be deducted from the proceeds of the sale, without being recalculated.
Why these changes?
The new wording of clause R2.5 is intended to:
- Make calculations more transparent
- Avoid misinterpretations
- Prevent calculation errors observed in some transactions
Prohibited practice
Calculating the buyer’s real estate broker’s remuneration on an already increased price or applying taxes more than once.
- Reference number
- 300407
- Last update
- May 20, 2026