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Taxation

Indexation

Annual adjustment of the cadastral income or rent based on the price index.

Full definition

Indexation is the mechanism of annual adjustment of values based on price evolution. In Belgian real estate, it applies to the cadastral income (indexation coefficient set annually by FPS Finance), rents (health index, adjusted once a year on the anniversary of the lease), and property tax.

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Annual adjustment of the cadastral income or rent based on the price index.