Legal - Detention - Second home
Second home
Empty second house
Since 10 years, special taxes have becom payable on empty housing.
This tax was introduced to encourage property owners to let their properties rather than leaving them empty for lon periods.
The tax is payable on any apartment or house that has been empty for more than 2 years consecutively, which is unfurnished or not sufficiently furnished to allow occupancy.
However, the tax does not apply if the property is empty due to circumstances beyond the owner's control (renovation rehabilitation or demolition).
