The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives

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As one knows, the Brussels Region has through its famous Decree of 23 July 1992 (as modified by the same of 13 April 1995) critically narrowed the opportunities to obtain a waiver of the real estate tax by way of extremelly restrictive and cumulative conditions. If this exemption is now repealed, it is still happening rearguard joustings before the courts such as, for instance, its application or not to buildings redeployed for housing. On the other hand, taking a closer look back, and following the latests Constitutional Court cases, several of these restrictive standpoints are more than debatable.  Throwback on certains common issues and perspectives beyond the repealing.


Eric-Gérald Lang – – 24 novembre 2022 – Tous droits réservés.