Cadastral income of your immovable property abroad
-
Declaration
You have acquired a new immovable property abroad.
You can declare your immovable property abroad online via MyMinfin.be. The cadastral income is immediately available under ‘Mijn onroerende goederen in het buitenland’ (‘My immovable property abroad’) in the ‘Mijn onroerende gegevens raadplegen’ (‘Consult my immovable property data’) section.
- Sign in to MyMinfin.
- In the box on the welcome page you can click on ‘Mijn woning en mijn onroerende goederen’ (‘My home and my immovable property’) under ‘Mijn onroerende gegevens raadplegen’ (‘Consult my immovable property data’).
- Click ‘Een goed in het buitenland aangeven’ (‘Declare a property abroad’) at the top and go through the five steps.
You are not able to sign in to MyMinfin? In that case, you can download this declaration form for immovable property abroad (Dutch | French | German). Fill out this form and send it to:
FOD Financiën - AAPD - Cel Buitenlands KI*
Gaston Crommenlaan 6 bus 459
9050 Gent(* FPS Finance - General Administration of Patrimonial Documentation - Cell Foreign Cadastral Income)
Good to know: you must submit a declaration per immovable property or group of properties forming a single residential or business unit.
Once your file has been dealt with, you will receive a service notice. This is the official notice through which we inform you of your new cadastral income.
You sold or modified your immovable property abroad.
Any new construction and all changes, renovations, expansions and other modifications considered significant by law (in Dutch/French), have to be declared. They can lead to a revaluation of the cadastral income.
You can easily declare a sale or modification of your immovable property abroad online via MyMinfin.be.
- Sign in to MyMinfin.
- In the box on the welcome page you can click on ‘Mijn woning en mijn onroerende goederen’ (‘My home and my immovable property’) under ‘Mijn onroerende gegevens raadplegen’ (‘Consult my immovable property data’).
- Under ‘Mijn onroerende goederen in het buitenland’ (‘My immovable property abroad’) click on the immovable property to open the details.
- Click the ‘Een wijziging aangeven’ (‘Declare a modification’) button to start the declaration.
You are not able to sign in to MyMinfin? In that case, you can download this declaration form for modifications to immovable property abroad (Dutch | French | German). Fill out this form and send it to:
FOD Financiën - AAPD - Cel Buitenlands KI*
Gaston Crommenlaan 6 bus 459
9050 Gent(* FPS Finance - General Administration of Patrimonial Documentation - Cell Foreign Cadastral Income)
Does the modification affect your cadastral income? Once your file has been dealt with, you will receive a service notice. This is the official notice through which we inform you of your new cadastral income.
-
-
How to declare with multiple owners?
Each of you, provided you are a person liable to tax in Belgium, must submit a separate 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 each fill out a separate declaration. In it, you mention each ‘1/2’ under ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘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 each fill out a separate declaration. In it, you mention each ‘1/3’ under ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘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 each fill out a separate declaration. In it, you mention each ‘1/2’ under ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘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 separate declaration for each inherited property.
-
I have purchased a land on which I am constructing. What am I to declare?
For now, you fill out a declaration for the land. We then allocate to that land a cadastral income for an undeveloped immovable property.
Once the work is completed, you must fill out a declaration of the modification in order for us to determine the cadastral income of the building.
-
How should I fill out the ‘Property rights’ section?
You must fill out your share of the right in the ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘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 immovable property in bare ownership, you can optionally mention that part under ‘Deel van het zakelijk recht dat geen recht geeft op het genot van het goed’ (‘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 ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘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 ‘Deel van het zakelijk recht dat het genot van het goed toestaat’ (‘Part of the right in rem granting enjoyment of the property’) section.
- You can optionally enter ‘1/4’ under ‘Deel van het zakelijk recht dat geen recht geeft op het genot van het goed’ (‘Part of the right in rem not granting enjoyment of the property’).
-
What is the current normal sales value?
The current normal sales value means the sales value you would receive for your immovable property abroad under normal market conditions.
If you don’t know the actual sales value, you can leave that field blank and instead enter in the field ‘Verwervingsprijs’ (‘Acquisition price’) the value of the immovable property at the time of the acquisition (e.g. purchase price) under normal circumstances (i.e. not influenced by any personal or family relationship with the seller). The value recorded in a succession or gift tax return can also be used.
We reduce that value to the value in the year 1975 by means of a correction factor. You can consult those correction factors in this circular (in Dutch/French).
-
What is a significant change?
By significant change to your immovable property, we mean refurbishment works that affect the value of your property.
These are not minor works such as painting, laying parquet flooring, .....
-
What is covered by ‘equipment and 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 and tools (in Dutch/French).
-
-
Calculation
Cadastral income is an indication of the value of your immovable property abroad. This corresponds to the annual net rental income you would receive in 1975 for your leased out property.
Calculation for the property abroad
If you have information about the rental or market value of your immovable property in 1975, you can report this information in your declaration.
If there is no available information about the value of your immovable property in 1975, we apply the following calculation:
(current normal sales value/correction factor) x 5.3 per cent.
More information about the calculation and the correction factor can be found in this circular (in Dutch/French.)
Calculation for grounds located abroad
We determine the cadastral income of undeveloped immovable property abroad on the basis of an amount of 2 euros per hectare.
Calculation for foreign equipment and tools
We calculate the cadastral income of equipment and tools by applying 5.3 per cent 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.
Filing an objection
When your immovable property has been allocated a new cadastral income, you will receive a service notice. This is the official notice through which we inform you of your new cadastral income. Such service opens a two-month period in which you can file an objection.
Your objection must comply with three steps to be valid:
- Mention a counterproposal in the objection, which means the cadastral income you think should be allocated to the property.
- 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.
- Send your objection to:
FOD Financiën - AAPD - Cel Buitenlands KI*
Gaston Crommenlaan 6 bus 459
9050 Gent(* FPS Finance - General Administration of Patrimonial Documentation - Cell Foreign Cadastral Income)
We recommend you to include your phone number and email address in the objection. This facilitates consultation.
-
-
What is the process of an objection?
Consultation
We will investigate your objection. This investigation can have two outcomes:
- Either we reach an amicable settlement after negotiations.
- Or, if the negotiations do not lead to an agreement, we suggest appealing to the Tax Conciliation Department.
Arbitrators
When even the intervention of the Tax Conciliation Department does not lead to an agreement, we can:
- appoint one or three arbitrator(s) by mutual agreement
- or collectively or separately ask the justice of the peace to appoint one or three arbitrator(s)
The decision of this (those) arbitrator(s) is binding on both the FPS and you.
Arbitration costs: calculation
There are arbitration costs associated with the intervention of arbitrators. These are calculated based on the cadastral income we have served on you.
For developed immovable property, arbitration costs are determined as follows:
- 7.5 per cent for the first bracket of 2,500 euros of the cadastral income that has been served, with a minimum of 75 euros
- 1 per cent for the bracket from 2,500 euros to 18,600 euros
- 0.75 per cent for the bracket over 18,600 euros
This amount may not exceed 1,000 euros.
When three arbitrators are appointed, the remuneration of each of them is equal to 60 per cent of that amount.
Please note that the amount includes miscellaneous expenses but not VAT.
Arbitration costs: for whom
The decision of the arbitrators determines who has to pay the arbitration costs:
- If the cadastral income definitively determined is equal to the average of the cadastral income determined by us and the cadastral income you proposed, both parties will pay half the arbitration costs each.
- In other cases, the party whose cadastral income differs most from the cadastral income definitively determined, will pay the arbitration costs.
Court
The decision of the arbitrator(s) can only be contested by filing an action in court.
-
Is a revision possible beyond the objection period?
You can only file an objection within two months after service of your cadastral income. There are, however, exceptional situations where you can ask for the cadastral income of your immovable property to be revised after that period.
Material error
If you can prove that a material error was made, such as a calculation or writing error, we can investigate whether we should correct the cadastral income of your immovable property.
Permanent depreciation
External circumstances can lead to permanent depreciation of your immovable property. In certain cases you can then ask to revise the 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 per cent compared to the rental value in 1975 (in Dutch/French).
You must justify and send your request for review to:
FOD Financiën - AAPD - Cel Buitenlands KI*
Gaston Crommenlaan 6 bus 459
9050 Gent(* FPS Finance - General Administration of Patrimonial Documentation - Cell Foreign Cadastral Income)
-