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

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

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

New construction increases rental value used to calculate the property tax and the residential tax.

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

This is the case 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 no later than 90 days after completion of the works :

Model Declaration IL - Change of Consistency or Assignment of Built and Unbuilt Properties

File this return at tax office the location of the property.

Who shall I contact


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

Who can help me?

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