Good news for second residence owners in West Flanders. The provincial tax, which cost owners an average of 130 euros annually, was judged discriminatory by the Council of State. In doing so, the Council follows the Ghent Court of Appeal, which previously ruled that the tax violates the constitutional principle of equality.
[UPDATE 13/11/25] People with a second residence have since received a letter explaining how to get a portion of their county tax refund. However, there is debate: Some legal experts say they are entitled to a full refund, not just the difference.
What was the problem?
The province of West Flanders used a significantly higher tax for second residences than other owners:
- Second stays: ± 130 euros/year
- Families with domicile: 44 euros/year
- Singles: 22 euros/year
According to the courts, there was no objective and reasonable justification for this difference. As a result, the scheme was considered discriminatory considered.
What will the future bring?
The province can reduce the tax no longer collect under the current regulations. The 2025 assessment notices have not all been sent out yet, but based on the ruling, the higher tax may no longer be collected.
What else can the province do?
She can make her adapt regulations and a introduce new tax, provided it is correctly justified legally.
In addition, the municipal taxes on second residences exist. Lawsuits are currently pending against this as well, which may have further implications for owners of coastal apartments or second homes.
I have a second residence in West Flanders. How do I get my money back?
Check first Whether you paid the tax in the period 2022-2025
Those who paid the county tax in2022, 2023, 2024 or 2025 will get these wrongly paid amounts back. The Province of West Flanders has announced that it will take the initiative to refund these amounts itself. So you need (for now) not to submit an application.
Please note that this process will take some time.
Repayment is automatic, but possibly spread over several months. Do you have against at the end of this year not yet received any communication from the province of West Flanders about the refund Of the second residence tax of 2022? Then it is best to contact your customer manager. That way we can still take the necessary steps.
[UPDATE 13/11/25] Partial or full refund?
The province pays just the difference (‘overloading’) back between what second-residents and permanent residents paid. People with second residence, meanwhile, paid a letter received with an explanation of how to recover this amount.
According to some legal experts, second-stayers are actually entitled to full refund of county taxes for the past 3 years, because the entire regulations were destroyed. However, the county does not agree.
Who legal action did undertake, will receive a full refund. Those who did not, will only be refunded the difference, as communicated in the letter.
What can I do right now?
Follow the communication on from the county. Didn't receive a letter? If so, contact your customer manager To see what steps are best to take.
New rates as of 2025
Starting in assessment year 2025, the rates for permanent residents and second residents will be aligned, with that nuance that single people at their permanent residence pay a more favorable rate than single second residents.
- Second stay (regardless of family situation): €49
- Families with domicile: € 49
- Singles: €24.5
Do you have questions about this?
Feel free to contact your client manager.