
Tax & Payroll
Buildings
Optimize the cadastral income of your property and manage your tax burden in cases of vacancy or inactivity.

Cadastral income serves as the basis for various property taxes and has a direct impact on the profitability of your property.
Whether for office buildings, hotels, shopping centers, or industrial sites, a correctly established cadastral income is essential to ensure fair tax burdens and sustainable landlord-tenant relationships.
ABV Development assists owners, investors, and developers with the administrative process of revising and optimizing the cadastral income of their properties, thanks to in-depth knowledge of legislation and decades of practical experience.
Our expertise in real estate taxation

01
Cadastral Income Revision
We assist owners, investors, and developers with the administrative process of revising the cadastral income of their properties. Through in-depth analysis and precise cadastral income breakdown, we ensure a transparent and fair distribution of property tax between landlord and tenant.
Correct allocation is essential for a balanced landlord-tenant relationship: an allocation based solely on surface area often doesn't reflect the actual situation.
Correct allocation is essential for a balanced landlord-tenant relationship: an allocation based solely on surface area often doesn't reflect the actual situation.
02
Reduction or exemption in case of vacancy and inactivity
When a property is temporarily unrented or inactive (due to vacancy, renovation, demolition, or a development project) there are opportunities to obtain a reduction in property taxes.
Each region, province, and municipality applies its own tax regulations, with specific conditions and procedures. We analyze on a case-by-case basis whether you can benefit from a proportional reduction in property tax or an exemption from municipal, provincial, or regional taxes.
Each region, province, and municipality applies its own tax regulations, with specific conditions and procedures. We analyze on a case-by-case basis whether you can benefit from a proportional reduction in property tax or an exemption from municipal, provincial, or regional taxes.

Key concepts in real estate taxation
The cadastral income (RC) corresponds to the average normal annual net rental income of a property during the 1975 reference year. It forms the taxable basis for property tax, the Brussels regional tax on non-residential areas, the Flemish tax on unoccupied commercial premises, and other levies.
The General Administration of Patrimonial Documentation (the land registry) is the competent federal authority that determines a cadastral income for each plot (built or unbuilt) in Belgium.
During the lifecycle of a property, opportunities to challenge the cadastral income are limited. Meticulous preparation is therefore essential.
The General Administration of Patrimonial Documentation (the land registry) is the competent federal authority that determines a cadastral income for each plot (built or unbuilt) in Belgium.
During the lifecycle of a property, opportunities to challenge the cadastral income are limited. Meticulous preparation is therefore essential.
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