Do I have to pay building tax if I live permanently at the accommodation?

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Question

Accepted Answer

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.