Was this predictable? And did the owners concerned show lightness by “forgetting” to notify these operations or to record their property rental? We asked these questions to Emmanuel Degrève, chartered accountant and president of the Order of Chartered Accountants and Accountants Patented from Belgium (OECCBB). Here are his answers.
“The procedures are complex and technical, which fully justifies the assistance of a professional. Otherwise, the taxation of office will be essential, with all its effects”
What exactly has happened, in recent weeks, in Brussels?
In fact, the Brussels tax administration sent, in a few weeks, nearly 2,000 fines to individuals who have offered accommodation via a platform like Airbnb in 2022, without having respected the regional rules. We are talking about fines of 1,000 euros here per unit of accommodation, sometimes followed by retroactive automatic taxation based on 365 nights per year (with a limit of 6 months in 2022). For many, this represents amounts of several thousand euros, even though the activity was often occasional and not very lucrative.
Nearly 2,000 Airbnb accommodations caught by the Brussels tax
However, these people thought they were in order by declaring their income in their IPP declaration …
This is the node of the problem. Most of the owners have effectively declared their revenues to the SPF Finances but ignored the existence of a regional framework specific to the Brussels-Capital Region. However, regional taxation requires two very distinct obligations: first of all, the registration of tourist accommodation with Brussels Economy and Employment; And then, the monthly declaration of nights with Brussels Taxation, for the calculation of the tourist tax.
The error is therefore understandable … but heavily sanctioned.
Are such fines legal… and proportionate?
Yes, the device is based on a solid legal basis. The Brussels ordinance of 2016 was validated by the Constitutional Court, and the Court of Justice of the European Union confirmed, in 2022, the obligation for platforms like Airbnb to transmit the data of the hosts.
The question of proportionality remains whole. A single fine of 1,000 euros for a room rented 15 nights per year? A taxation on the basis of 365 days, without prior contradictory evidence? These are automatic sanctions, poorly calibrated for occasional rental companies, often non -professional.
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Can individuals who received such a fine challenge it?
Fortunately, yes. The recipient of the fine has one month to contest and produce evidence of the actual occupation (Airbnb calendars, screenshots, bank transfers, etc.). He can also request a graceful discount.
But the steps are complex and technical, which fully justifies the assistance of a professional. Otherwise, automatic taxation will be essential, with all its effects.
Does the situation risk reproducing in the future?
Absolutely. What we are experiencing today is the treatment of the year 2022. The administration plans to send, in the coming months, the regularizations for 2023 and 2024. The hosts must therefore act: either regularize their situation, or get out of the activity if they do not measure the consequences.
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Is regional legislation evolving?
A new prescription was voted in February 2024, to simplify the procedures, in particular by removing the requirement of the certificate of urban planning compliance for the rooms in the main residence. But this reform has still not entered into force, for lack of execution decrees. In the meantime, the old texts remain appropriate, and they are complex, rigid and not very suitable for the reality on the ground.
