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Micro-housing: do you have to pay a tax in case of high rent?
Verified 06 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Floor area net of walls, bulkheads, stairs and stairwells, ducts, doorways and window openings. Certain spaces are excluded: unfurnished attic, cellars, basement, shed, garages, terraces, loggias, balconies, outdoor dryers, verandas, common premises, outbuildings, spaces whose height is less than 1.80 meters.
No, that tax no longer exists.
Until 2019, the owner of a dwelling with living space less than or equal to 14 m² had to pay an annual tax. It applied only in certain cases, depending on the amount of rent and the location of the dwelling.
