Filing an objection against your cadastral income

If we determine a new cadastral income for your immovable property, you will receive an official service notice. If you do not agree with that cadastral income, you can file an objection. Find out how to do so and what to be aware of.

  • 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:

    1. Mention a counterproposal in the objection, which means the cadastral income you think should be allocated to the property.
    2. 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.

    3. Send your objection to the competent department. The address can be found in the service letter.

    We recommend you to include your phone number and email address in the objection. This facilitates consultation.

    Please note that when you purchase immovable property it does not give you, as a new owner, the right to file an objection against the previously determined cadastral income.

    • 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 send your request to review cadastral income to one of the FPS Finance scanning centres. You can find the address in our office directory.

      Always use the correct box number. This way, your request will reach the right department.

See also

Tax Conciliation Department

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