Do I have to pay building tax if I live permanently at the accommodation?
This is one of the most frequently asked questions. The answer is nuanced:
- If you live permanently in the property (your address card shows this address), as a general rule you do not need to pay building tax — it applies to non-residential or vacant properties.
- Exception: if you use part of the property for accommodation services, the municipality may levy building tax proportionally for the square metres used for that purpose.
- In District VII, from November 2025, a tax obligation applies to any apartment where the owner is not registered as a resident — regardless of whether it operates as accommodation.
If you disagree with the municipality's decision, you can appeal within 15 days.
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
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