Real estate tax declaration

The real estate tax declaration encompasses annual reporting obligations for Belgian property owners. In the personal income tax return, one must declare: the cadastral income of the own dwelling (code 1100/2100, exempt but declared), the CI of other non-rented Belgian properties, the indexed CI multiplied by 1.4 for properties rented to individuals, the actual rent for properties rented to professionals, and income from properties located abroad. Since 2021, foreign properties must be mandatorily declared and are assigned a fictitious cadastral income. Owners must also report any modification (new construction, transformation) to the cadastral administration within 30 days.