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Property tax (IFI): when should we evaluate the heritage?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

The IFI takes into account the composition and the net value of the property assets at 1to January of the taxation year.

For the IFI paid in 2022, this is the property held at 1to January 2022.

Changes in the property assets during 2022 are not taken into account.

However, if an event occurred after 1to january has retroactive effect, you have to take that into account.

For example:

  • You have purchased a suspended property before 1to January 2022 and the condition is fulfilled in 2022
  • In case of cancellation in 2022 of the sale of a property made before 1to January 2022