Real estate wealth tax (IFI): on what date should wealth be assessed?

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The IFI takes into account the composition and net worth of the real estate heritage to 1er January of the taxation year.

For the IFI paid in 2024, this is the assets held at 1er January 2024.

Changes in real estate assets occurring during 2024 are not taken into account.

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

For example:

  • You purchased a property under suspensive condition before the 1er january 2024 and the condition comes true in 2024
  • Cancelation in 2024 of the sale of a property made before 1er january 2024

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