{"id":1338,"date":"2022-11-24T15:39:04","date_gmt":"2022-11-24T14:39:04","guid":{"rendered":"http:\/\/langlegal.be\/?p=1338"},"modified":"2022-11-24T15:43:52","modified_gmt":"2022-11-24T14:43:52","slug":"the-real-estate-tax-exemption-for-unproductiveness-in-the-brussels-region-throwback-on-its-slow-dismantling-comparison-with-the-other-regions-and-perspectives","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/en\/2022\/11\/24\/the-real-estate-tax-exemption-for-unproductiveness-in-the-brussels-region-throwback-on-its-slow-dismantling-comparison-with-the-other-regions-and-perspectives\/","title":{"rendered":"The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives"},"content":{"rendered":"\n<p style=\"text-align: right;\">For the full contribution, follow this link: <a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2022\/11\/Newsetter-Lang-Legal-20221124-lexoneration-du-precompte-immobilier-en-region-bruxelloise-parallelismes-avec-les-autres-regions-et-prospectives.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"716\" data-permalink=\"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/icone-pdf\/\" data-orig-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-orig-size=\"292,172\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"icone pdf\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" class=\"alignnone wp-image-716\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a><\/p>\n<p><span style=\"color: #800000;\"><strong>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.\u00a0 Throwback on certains common issues and perspectives beyond the repealing.<\/strong><\/span><\/p>\n<p>\u00a0<\/p>\n<hr \/>\n<p>Eric-G\u00e9rald Lang \u2013 <a href=\"mailto:info@langlegal.be\">info@langlegal.be<\/a> \u2013 24 novembre 2022 \u2013 Tous droits r\u00e9serv\u00e9s.<\/p>\n<hr \/>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For the full contribution, follow this link: 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1337,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe-en"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":10,"name":"Non class\u00e9","slug":"non-classe-en","term_group":0,"term_taxonomy_id":10,"taxonomy":"category","description":"","parent":0,"count":2,"filter":"raw","cat_ID":10,"category_count":2,"category_description":"","cat_name":"Non class\u00e9","category_nicename":"non-classe-en","category_parent":0}],"rise-blocks_excerpt":"For the full contribution, follow this link: 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..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/en\/2022\/11\/24\/the-real-estate-tax-exemption-for-unproductiveness-in-the-brussels-region-throwback-on-its-slow-dismantling-comparison-with-the-other-regions-and-perspectives\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"For the full contribution, follow this link: 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. 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As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":700,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/10\/02\/florilege-de-questions-autour-de-loption-lapplication-de-tva-locations-immobilieres-professionnelles-2\/","url_meta":{"origin":1338,"position":2},"title":"Array of discussions regarding the new option for the application of the VAT to immovable leases for businesses","author":"Lang Legal","date":"2 octobre 2017","format":false,"excerpt":"For the full version, click\u00a0here\u00a0\/ Belgium was still lagged behind other Member States while not allowing taxpayers to opt for the application of the VAT to immovable leases granted to tenants able to recover it. This should become a thing of the past as from 1st January 2018. On top\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":967,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service\/","url_meta":{"origin":1338,"position":3},"title":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \"supply of service\" or \"supply of good\" under the VAT legislation of a lease contract with a call option*. Relevant issue, if any, as the lease is subject to tax, in\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":871,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/04\/19\/871\/","url_meta":{"origin":1338,"position":4},"title":"The valuation of usufruts: which standard to use?","author":"Lang Legal","date":"19 avril 2018","format":false,"excerpt":"\u00a0 An accurate valuation of the usufructs is a precondition to a successful operation, mainly to avoid the risk of taxation of a deemed remuneration in kind in the head of the director and\/or the disallowance of the related costs incurred at the level of the company. But, as we\u2026","rel":"","context":"Dans &quot;PIT&quot;","block_context":{"text":"PIT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/pit\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":421,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","url_meta":{"origin":1338,"position":5},"title":"Spit sale of the building and the land for VAT","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=1338"}],"version-history":[{"count":2,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1338\/revisions"}],"predecessor-version":[{"id":1343,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1338\/revisions\/1343"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/1337"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=1338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=1338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=1338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}