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In which case do you have to report your work to taxes?

Verified 21 April 2021 - Legal and Administrative Information Directorate (Prime Minister)

A new construction, a change of consistency (demolition or enlargement) or destination a built property must be declared. This declaration determines the cadastral rental value property that serves as the basis for taxation of various local taxes.

You must report your work within 90 calendar days of their completion.

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Transformation of an existing building

You must report when you transformed an existing building by doing one of the following:

  • Elevation
  • Partial or total demolition
  • Division of a building into apartments
  • Meeting of several apartments in one unit
  • Conversion of an outbuilding into a living room
  • Expansion

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

This form must be sent to the tax department of the property situation.

New individual house

You must report a first-time home on a parcel of land that is not built or rebuilt to replace a demolished property (reconstruction).

Model Declaration H1 - Individual house and other individual isolated building

This form must be sent to the tax department of the property situation.

New flat

You must report your purchased accommodation in the new or future state of completion in a collective building.

Model Declaration H2 - Flat and Dependencies in a Collective Building

This form must be sent to the tax department of the property situation.

Change destination

You must declare change of destination of your property.

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

This form must be sent to the tax department of the property situation.