West Flanders abolishes provincial tax on second homes

Provincial tax on second homes

Before the Council of State’s ruling, the province of West Flanders imposed a significantly higher tax on second homes. This tax applied to all owners who possessed a second residence on January 1 of the assessment year, regardless of whether they were registered in a West Flemish municipality.

The following rates applied (Assessment Year 2024):

• Single persons: €24/year

• Families consisting of more than one person: €48/year

• Second-home owners: €145/year

Until recently, second-home owners in West Flanders had to pay three times as much provincial tax as families whose main residence was located in the province.

Why has the tax been abolished?

According to the province, the general provincial tax serves purely a financial purpose, whereas the tax on second homes was meant to fund additional facilities required due to population growth resulting from these second homes.

The Council of State determined that the province could not provide an objective and reasonable justification for the difference in treatment between residents and second-home owners. Therefore, the tax regulation was annulled for violating the constitutionally enshrined principle of equality.

Assessment year 2025

Although not all assessment notices have yet been sent, the province of West Flanders is no longer allowed to collect the higher tax on second homes for assessment year 2025 (income year 2024). Based on the Council of State’s ruling, it is clear that this tax is no longer legally valid.

Previous years

Amounts wrongfully paid in previous years will also be refunded. Specifically, this concerns provincial tax paid in 2022, 2023, and 2024.

Initially, taxpayers were informed that they had to submit a request for an ex officio exemption themselves. In the meantime, however, the province has announced on its website that it will proactively contact the affected property owners to arrange the refunds.

What can you do?

• Check whether you paid provincial tax on your second home in 2022, 2023, and/or 2024.

• Keep your assessment notices and proof of payment on hand.

• If you have not been contacted by the province of West Flanders by the end of 2025, be sure to submit a request for an ex officio exemption yourself.

You have five years from January 1 of the relevant assessment year to do so.

Do you have specific questions about this matter, or need assistance with submitting a request for an ex officio exemption? Don’t hesitate to contact us, we’ll be happy to help.