The registration book is in Belgium the abridged name of the Registration, Mortgage and Registrar Law, contained in the Royal Decree of 30 November 1939. The Registration Book was approved by law and has the character of a legal text. It is a tax code: it contains provisions on tax liabilities. It contains provisions on registration fees (Title I: Articles 1 to 258), relating to mortgage rights (Title II: Articles 259 to 267) and concerning the registration fees (Title III: Articles 268 to 318).
Since the state reform, there are several versions of the Registration Journal. There is a version for the Federal State, a version for the Flemish Region, one for the Walloon Region, one for the French Community one for the Brussels-Capital Region and one for the German-speaking community. According to the Special Financing Act, the Regions are competent in respect of the registration duty on the transfer of immovable property, the registration right on: (a) the establishment of a mortgage; (b) the partial or complete distribution of immovable property and the registration right the donations.
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