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Cadastral income of immovable property located abroad

If you own immovable property abroad, you must declare this property. This property will then be allocated a cadastral income. As from tax assessment year 2022 (income 2021), you are required to report that cadastral income in your tax return.

Any sale or modification of your immovable property abroad also requires you to file a declaration.

Cadastral income of immovable property abroad - Declaration

  • I have acquired immovable property abroad. How should I declare it?

    You can declare your immovable property abroad online via MyMinfin.be. This is the quickest way. 

    Declare your property abroad via MyMinfin

    You are not able to sign in to MyMinfin? In that case, you can download this declaration form (PDF, 1.16 MB). Fill out this form and send it to:

    FOD Financiën - AAPD - Cel Buitenlands KI
    Gaston Crommenlaan 6 - bus 459
    9050 Ledeberg
    België

    FYI:

    • You must submit a declaration per property or group of properties forming a single residential or business unit.
    • If you hold a property in joint ownership with your partner, you must each file a separate declaration.

    Once your file has been dealt with, you will receive service. This is the official notification of the determined cadastral income. This is the cadastral income that should be mentioned in your tax return.

  • My immovable property abroad has been sold or modified. How should I declare it?

    You can declare a sale or modification of your immovable property abroad online via MyMinfin.be. This is the fastest way.

    Declare a sale or modification of your immovable property abroad via MyMinfin

    • Go to the 'My immovable property abroad' section in the 'My home‘ tab.
    • In the details of the immovable property abroad, click the 'Declare a modification' button.

    You are not able to sign in to MyMinfin? In that case, you can download the declaration form. Fill out this form and send it to:

    FOD Financiën - AAPD - Cel Buitenlands KI*
    Gaston Crommenlaan 6 - bus 459
    9050 Ledeberg
    (* FPS Finance – General Administration of Patrimonial Documentation – Cell Foreign Cadastral Income)

    FYI: If you hold a property in joint ownership with your partner, you must each file a separate declaration.

    Does the modification affect your cadastral income? Once your file has been dealt with, you will receive service. This is the official notification of the amended cadastral income. This is the cadastral income that should be mentioned in your tax return.

  • Which countries are covered by the declaration?

    The declaration applies to all other countries. As soon as you have rights in rem on immovable property located in a country other than Belgium, you must file a declaration.

  • Who should file a declaration?

    Any Belgian taxpayer who has rights in rem on immovable property abroad is obliged to file a declaration.

    Rights in rem include any type of foreign right on immovable property that, by the fact that its holder receives the benefits from it, can be assimilated to:

    • full ownership
    • right of usufruct
    • right of long lease
    • right of superficies

    Exception: there is no declaration obligation for bare owners.

  • I have a right in rem to use the property. How should I fill out the 'Property rights' section?

    You must fill out your share of the right in the 'Part of the right in rem granting the enjoyment of the property’ section. This is the case for:

    • full ownership
    • right of usufruct
    • right of long lease
    • right of superficies
    • a similar foreign right

    If you also own part of the property in bare ownership, you can optionally mention that part under ‘Part of the right in rem not granting enjoyment of the property’.

    Examples

    Situation

    Declaration of property rights

    You own a quarter of the full ownership of an immovable property.

    You must fill out '1/4' in the ‘Part of the right in rem granting enjoyment of the property’ section.

    You own half of the full ownership of an immovable property and a quarter of the bare ownership.

    • You must fill out '1/2' in the ‘Part of the right in rem granting enjoyment of the property’ section.
    • You can optionally enter '1/4' under 'Part of the right in rem not granting enjoyment of the property'.
  • I own immovable property abroad together with one or more other persons. Which property rights do I need to fill out?

    Each of you, provided you are a person liable to tax in Belgium, must fill out your declaration indicating your share in the property rights.

    EXAMPLES

    Situation

    Declaration of property rights

    You and your partner own immovable property located abroad under the community property regime.

    You must fill out a separate declaration. In it, you mention each '1/2' under 'part of the right in rem granting the enjoyment of the property'.

    You and two friends are co-owners for an equal share of immovable property located abroad.

    You must fill out a separate declaration. In it, you mention each '1/3' under 'part of the right in rem granting the enjoyment of the property'.

    You and your brother have inherited immovable property located abroad for an equal share.

    You must fill out a separate declaration. In it, you mention each '1/2' under 'part of the right in rem granting the enjoyment of the property'.

    Please note, if the inheritance relates to several separate properties located abroad, you must fill out a declaration for each inherited property.

  • What is the current normal sales value?

    Current normal sales value here means the sales value that can be obtained under normal market conditions (excluding additional costs such as taxes).

    In the absence of a recent expert valuation, the value of the property at the time of acquisition (e.g. the purchase price) can be used under normal circumstances (i.e. without any influence because of a personal or family tie to the seller). The value recorded in an succession or gift tax return can also be used.

    It will be reduced to the value in the year 1975 by means of a correction factor. You can consult those correction factors in the table published in this circular.

  • I have carried out work at my house/apartment after acquiring it. Why am I being asked to declare the current sales value?

    Depending on the nature of the works, the impact on the fair value of the property will be different. This makes it complicated to calculate the fair value of the property based on the purchase price supplemented by the cost of the works.

  • What is meant by 'refurbishment work'?

    Refurbishment work is work that results in a significant change to your property and affects its value. These are not minor works such as painting, laying parquet flooring, ....

  • I have purchased a land on which I am constructing, for instance, a house. However, the work has not yet been completed. What am I to declare?

    For now, you must fill out a declaration for the land to which we will allocate cadastral income for an undeveloped property.

    Once the work is completed, you must fill out a specific declaration for the building in order for us to determine the cadastral income for that developed property. To this end, you must fill out either the current sales value of your property or the acquisition price of the land and the cost price of the structure. 

  • I own a property that is currently being expanded. What am I to declare?

    For now, the normal sale value of the property before the execution of the works must be declared. If this is not available, you must declare the purchase price.

    Once the works have been completed, you must fill out a separate declaration. To this end, you must declare the normal sales value after completion of the works in order for us to determine the cadastral income of the refurbished property.

  • I have a large piece of land around my property. What am I to declare?

    The cadastral income of immovable property located abroad is determined per property or per group of properties consisting of a single residential or business unit.

    You must fill out one single return and the cadastral income will be determined for the entire property.

  • What is covered by ‘equipment & tools’?

    Equipment and tools covers all appliances, machines and other installations used in any industrial, commercial or craft undertaking. If you do not declare a trading house, industrial building or craft building, you do not have to declare any Equipment & tools.

Cadastral income of immovable property abroad - Calculation and service

  • How has the amount of my cadastral income been calculated?

    Developed immovable property

    In the absence of the value of the property in 1975, the cadastral income of a developed property located abroad is determined as explained on this page. You will find the correction factor applied there, in the table published.

    If you have information about the rental or market value (from a normal sale) of the property in 1975, you can ask the administration to use those values instead of the current value adjusted by the correction factor mentioned in the table.

    Undeveloped immovable property

    The cadastral income of undeveloped immovable property located abroad is determined on the basis of the scale of 2 euros per hectare.

    Equipment and tools

    The cadastral income of equipment and tools is calculated by applying 5.3 % to their value in use.

    The value in use is assumed to be equal to 30 per cent of the acquisition or investment value when new, plus the cost of successive changes, if any.

  • The property abroad has been modified. Will the cadastral income also be adjusted?

    Any new construction and all modifications, refurbishments, expansions and other changes considered significant by law will result in a revaluation of cadastral income.

    Changes to buildings involve modifications that result in an increase or decrease in cadastral income of at least 15% or EUR 50.

    You are required to declare the occupation of newly erected buildings and the completion of works on buildings.

  • What is the amount of cadastral income for?

    Cadastral income serves as the basis for calculating the income from immovable property of your property abroad. You need to fill it in annually on your tax return (Tax-on-web).

    If you are a joint owner, you must fill out the part of the CI corresponding to your share of ownership.

    For example: if you own 50% of a property whose CI was set at EUR 1,500, you must fill out EUR 750 on your tax return.

  • How much will I have to pay based on cadastral income?

    More information about the calculation of the income from immovable property can be found in the FAQ on this subject.

    financien.belgium.be/nl/particulieren/woning/onroerende_inkomsten/onroerende-goederen-buitenland

Cadastral income of immovable property abroad - Objection

  • I do not agree with the amount of cadastral income. What should I do?

    The administration will serve any newly determined cadastral income on the person liable to tax. Such service marks the opening of a two-month period within which you, the person liable to tax, can file an objection by sending a registered letter in which you counterclaim a new amount of cadastral income.

    In dealing with that objection, you can valorize the information regarding your property and, in particular, its value in 1975.

    In order to file an objection, you should:

    1. send your objection by registered letter before the deadline mentioned in the service at the latest. If the deadline for filing an objection coincides with a Sunday or a public holiday, it will be moved to the next working day.

    For example: for a service dated 15.02.2022, the deadline for filing an objection in the service is 18.04.2022.

    1. Send it to:
    FOD Financiën - AAPD - Cel Buitenlands KI*
    Gaston Crommenlaan 6 - bus 459
    9050 Ledeberg
    België
    1. Please state what cadastral income you think should be allocated to the property.

    Your objection must simultaneously meet the aforementioned three conditions. If not, your objection will not be valid.

    Please also include your phone number and email address in the objection.

  • What happens once the objection has been filed?

    A specially appointed official is charged with investigating each admissible objection. Following negotiations with that official, an amicable settlement may be reached. If negotiations do not lead to an agreement, the investigating official will suggest appealing to the Tax Conciliation Department in order to still try to reconcile the positions. 

    If even the intervention of the Tax Conciliation Department does not lead to an agreement, both parties, i.e. the administration and the person liable to tax, may

    • appoint 1 or 3 arbitrator(s) by mutual agreement
    • jointly or separately request the justice of the peace to appoint 1 or 3 arbitrator(s)

    The decision of this(those) arbitrator(s) will be binding on both the administration and the person liable to tax, whose interests will be safeguarded in that way. The decision can only be contested by filing an action in court.

  • How much are the arbitration costs and who has to pay them?

    The cadastral income taken into account to determine the amount of arbitration costs, is the cadastral income served by the Surveys and Valuation Administration on the person filing the objection.

    For developed immovable property, arbitration costs are determined as follows:

    1. 7.5% for the first bracket of EUR 2,500 of the cadastral income served on the person filing the objection, with a minimum of EUR 75
    2. 1% for the bracket from EUR 2,500 to EUR 18,600
    3. 0.75% for the bracket over EUR 18,600

    This amount may not exceed EUR 1,000.

    Where 3 arbitrators are appointed, the remuneration of each of them is equal to 60% of the amount resulting from the above-mentioned rates.

    The amounts so determined shall include miscellaneous expenses but not VAT.

    If the cadastral income definitively determined, is equal to the average of the cadastral income determined by the administration and the cadastral income counterclaimed by the person filing the objection, the arbitration costs shall be borne half each by both parties.

    In other cases, they shall be borne by the party whose figure deviates the most from the cadastral income definitively determined.

  • The value of a property abroad has declined considerably due to the economic or political context. Is it possible to request a revaluation of cadastral income?

    The revision of the cadastral income of a developed immovable property is possible when new and permanent circumstances caused by force majeure, by works or measures ordered by the public power or by the actions of third parties affect the rental value of the property by at least 15% compared to the rental value in 1975.

    You must justify and submit the request for review to:

    FOD Financiën - AAPD - Cel Buitenlands KI*
    Gaston Crommenlaan 6 - bus 459
    9050 Ledeberg
    België