When a building is divided, each apartment right receives a share in the property. The shares are equal unless the deed of division sets a different ratio; the deed must then show the basis for it (article 5:113(1) BW). Such a share is usually expressed as a fraction, for example 12/100.
The law provides that owners contribute an equal part per apartment right to the shared costs and debts, unless the regulations set a different ratio (article 5:113(2) BW). Under the Model Regulations 2017, owners contribute according to their fraction (articles 8 and 10.1).
The fraction is not automatically the same as the number of votes: that is stated separately in the deed. When the division is cancelled, what remains of the VvE's assets is distributed according to these shares (article 5:147(3) BW).
See also: Apartment right (appartementsrecht), VvE contribution (service charge), Voting rights (stemrecht), Deed of division (splitsingsakte)
Read more: VvE fees explained
Legal basis: Boek 5 BW, art. 5:113, 5:147, Modelreglement 2017, art. 8 en 10