Tax on Unoccupied or Dilapidated Buildings (2026-2031)
The municipality is introducing a tax on unoccupied or dilapidated built properties for the fiscal years 2026 to 2031. This tax targets owners or holders of real rights over these properties. It comes into effect on January 1, 2026.
Key points
- Applicable from 2026 to 2031.
- Progressive rate: 100 EUR/linear meter of facade in the 1st year, 200 EUR in the 2nd year, 300 EUR from the 3rd year.
- Calculated per linear meter of facade and per unoccupied/dilapidated level (excluding undeveloped cellars, basements, attics).
- The tax is due after two successive observations of unoccupancy or dilapidation, at least six months apart.
- Possible exemptions for properties undergoing work, recent change of ownership, or situations beyond the owner's control.