Choose your language:
News 1st of March 2021 By Febe Louage and Stephanie Vanmarcke

Foreign real estate also subject to CI

Foreign real estate also subject to CI

Taxation no longer based on potential rental value

What will happen in practice

You bought a property in France for EUR 300,000. First, divide this by the corrective factor of 15.036 to determine the market value in the 1975 reference year. EUR 300,000/15.036 = EUR 19,952. To calculate the final CI, multiply this amount by 5.3%. The CI for such a property is EUR 1,057 (0.053*19,952).

Required actions on your part

Do you have any questions?
Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
This form can only be sent with the use of technical cookies. You can accept these cookies here.
These cookies are used to distinguish people from bots. Certain data, such as your IP address or language preference, can be sent to Google. For more information about our cookie policy. If you don’t want these data to be processed by Google, you can send your question or request to
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Febe Louage
Febe Louage
Stephanie Vanmarcke
Stephanie Vanmarcke