Cadastral income is calculated by the Measures & Evaluations Authority (before the Land Registry).
(Indexed) cadastral income is used as a starting point for the collection of property tax and enables the property income on which you are taxed under personal income tax to be calculated.
Cadastral income is the average normal net income that the property provides its owner in a year. It is therefore the net average rental value in a year for the property at the reference date. This reference date has hitherto been 1 January 1975.
Notifying the land registry if carrying out building work or making alterations
If you have built or altered a house, you have to inform the Changes section (before Land Registry inspection) within 30 days of entry into use (in the case of a new build) or completion of the works (in the case of alterations). If you do not notify the authorities, you may face administrative or even criminal penalties.
After the declaration, the Measures & Evaluations authority (before the Land Registry) will visit the site to set the cadastral income if it is a new build. In the case of alterations, the old cadastral income will be revised. The new cadastral income or the reassessed cadastral income will then be notified to you, meaning that it will be communicated to you by registered letter.
Disputing cadastral income
Whenever you are notified of your cadastral income, as a taxpayer, you have the right to file a complaint. You can read how this procedure is carried out on the SPF Finances website.
Each complaint will be examined by the relevant official. This process involves dialogue and an exchange of views between the authorities and the taxpayer. If the two parties fail to reach an agreement, they can call in an external expert through an arbitration procedure.
More information on cadastral income
To obtain personalised information on cadastral income or if you want to file a complaint, you can contact the Changes section (before Land Registry inspection) which is responsible for the municipality where the home is situated.
Updated on 23 march 2022