On 12 October 2023, the royal decree was published that establishes the scales and application modalities of the administrative fines that will be imposed on taxpayers who fail to spontaneously declare their real estate. These penalty scales also apply to foreign properties.

Duty to declare

Every owner, occupier, long leaseholder, building leaseholder or usufructuary must declare the following events:

• The (first) occupation;
• The completion of modification works;
• Modifications to unbuilt immovable property;

The commissioning of new or additional equipment or tools.

The events must be declared to the patrimony documentation administration for both Belgian and foreign properties. A deadline of 30 days applies for both Belgian and foreign real estate.

The acquisition or disposal of a foreign property must be reported to the administration within four months. However, if it concerns the acquisition of a newly built or rebuilt property that has not yet been put into use or leased, one has 30 days from the time it was put into use or leased.

Non-residents who become residents of Belgium must declare their foreign property within 30 days from the first day of the taxable period.

Penalty scales for non-declaration of (foreign) real estate

Penalty scales for non-declaration or late declaration

If the non-declaration or late declaration is due to facts beyond the taxpayer’s control, the fine is zero euro.

The following penalty scales apply to the non-declaration or late declaration of the (first) occupation, the completion of modification works or the modification of immovable properties, this applies to both Belgian and foreign properties:

• 1. 000 EUR in the case of a CI of less than 745 EUR;
• 2,000 EUR in the case of a CI From 745 EUR and less than 2,500 EUR;
• 3,000 EUR in the case of a CI Of 2,500 EUR or more

These penalty scales also apply to the non-declaration or late declaration of the acquisition or disposal of foreign immovable property. Since a specific calculation method was granted for the CIs of foreign real estate, they are significantly higher than the CIs of Belgian real estate. As a result, taxpayers with property abroad will fall more quickly into the highest penalty scale.

The following penalty scales apply in case of non-declaration or late declaration of the commissioning of new or added equipment or tools:

• No fine for a CI of less than EUR 159;
• EUR 1,000 fine for a KI of EUR 159 and less than EUR 745;
• EUR 2,000 fine for a KI of EUR 745 and less than EUR 2,500;
• EUR 3,000 fine for a KI of EUR 2,500 or more.

Source: Vandelanotte