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New construction, garage, swimming pool...: what effect on local taxes?

Verified 11 August 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Swimming pool, garage, veranda..., any new construction increases the value of your home and therefore the amount of your local taxes. You have to declare it.

A new construction increases the rental value which is used to calculate the property tax and the housing tax.

Any new construction is affected if it is impossible to move it without demolishing it (it is said to be fixed to the ground in perpetuity).

This is the case in particular for the following constructions:

  • Terrace
  • Swimming pool
  • Veranda
  • Garden shelter
  • Garage
  • Extra room

Example :

A swimming pool, whether buried, semi-buried or above ground, is affected if it cannot be moved without demolishing it.

You must file a return not later than 90 days after completion of the work :

Model IL Declaration - Change in consistency or assignment of built and non-built properties

File this declaration at land register office of the tax service location of the property.

Who shall I contact

FYI  

filing the return may allow you to obtain a exemption from property tax of this new construction for 2 years.

Who can help me?

Find who can answer your questions in your region

  • Land and cadastre tax center
  • Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

FAQ