Navigating Belgium’s short-term rental landscape can be tricky. As regulations tighten, understanding your responsibilities as a host – whether professional or non-professional- is crucial. Tourist accommodation regulations define this term very broadly. This broad definition includes properties listed on platforms like Airbnb, making it essential for hosts to understand their obligations. Let’s explore the latest updates.
1. European Court of Justice
The European Court of Justice (ECJ) has weighed in on several cases regarding the taxation of Airbnb hosts and restrictions related to short-term rentals, influencing regulations across member states.
Key Findings:
- Tax Obligations as Businesses: In the ECJ case C-83/21The Court clarified that individuals who regularly rent out properties through online platforms can be considered businesses for tax purposes, making them liable for VAT and income tax, in line with the EU’s principles of fair competition. It also ruled that obligations for data collection do not restrict the freedom to provide services, as these apply equally to residents and non-residents. Thus, costs for non-resident platforms like Airbnb do not constitute a restriction, referencing its earlier decision in Google Ireland. However, the Court found that Italian rules requiring Airbnb to appoint a tax representative violate the freedom to provide services, creating uncertainty about withholding tax obligations for non-resident platforms. This indicates a potential need for legal reform in Italy.
- Restrictions on Short-Term Rentals: In the C-724/18 ruling, the ECJ affirmed that local authorities may impose restrictions on short-term rentals, emphasising the need for urban planning and housing availability. The court stated that regulations must ensure a balance between tourism and local housing needs.
2. Brussels
Prior Registration Requirement: Operators must register their establishments with Brussels Economy and Employment (BEE) before offering paid lodging for up to 90 consecutive days. This certification aims at confirming that the property meets zoning regulations. Operators must meet general conditions (no serious criminal convictions or outstanding administrative fines, compliance with fire safety and zoning regulations social and security regulations) and specific criteria based on their accommodation type. Applications must include all necessary documentation, or they will be rejected. Once registered, operators must maintain compliance with all regulations, keep fire safety certificates current, and have liability insurance.
Major Zoning Challenges: Tourist accommodations are not classified as residential housing. If the property was previously designated for residential use, conversion to a tourist accommodation may not be allowed under the Brussels regional land use plan. If conversion is possible, operators must obtain a change of use permit.
Safety First: Accommodations must meet strict fire safety standards and be maintained in good hygiene and upkeep at all times. Operators must also provide proof of liability insurance for any damages caused by themselves or their employees.
Housing deemed to be unoccupied: Brussels takes vacant properties seriously. Under the Brussels Housing Code, properties left vacant for more than 12 months face high fines. A property is presumed vacant if no one is registered as a primary resident or if no residential lease is recorded at that address. This does not imply that the property must be occupied permanently. Moreover, the assumption may be permanently occupied. Moreover, the presumption of vacancy can be overruled by any means of proof. The regulation is clearly aimed at hindering airbnb-type activities.
New Regulation on Tourist Accommodations – Ordinance of February 1, 2024: The upcoming regulation on tourist accommodations aims to clarify existing rules but poses challenges for professional operators. Currently, it is subject to an appeal before the Constitutional Court and has not come into force.
3. Wallonia
The Walloon Tourism Code of April 1, 2010 lays the foundation, but the new Walloon Decree of February 8, 2024, (not yet into force) introduce more stringent controls for both groups. This latest regulation has not yet come into force. Furthermore, as of January 30, 2023, according to the Walloon Code on Territorial Development (“CoDT), all tourist accommodations are required to obtain an urban planning permit.
Town planning permit requirement: As of January 30, 2023, all operators must obtain a planning permit from the local urban planning office for any property designated for rental. This requirement covers all vacation accommodations provided for a fee, even if only occasionally. If you’re using one or more rooms for tourist stays in a building not originally designed for this purpose, securing a permit is essential. However, there are exceptions :
- Rentals in private homes with fewer than six rooms (such as a guesthouse in a personal residence);
- Properties offered at no cost, like a second home;
- Buildings that had planning approval prior to January 30, 2023, specifically noting that the work involves creating tourist accommodations.
Prior registration requirement:
Every operator of a tourist accommodation must meet the following requirements:
- Hold a valid fire safety certificate or, if applicable, a simplified inspection certificate.
- Ensure a minimum stay of one night.
- Have civil liability insurance for any damages caused by themselves or their staff.
- Not have any serious criminal convictions in Belgium or abroad, unless the sentence has been suspended.
Operators must declare their compliance with these conditions to the General Tourism Commissioner, following procedures set by the Government. They may also be subject to checks to verify adherence to these requirements.
Moreover, all large-capacity accommodations (more than 15 persons), whether officially recognised by the General Tourism Office or not, must meet one of the following criteria:
- They are located outside of residential areas, ensuring peace for nearby residents.
- The operator or daily manager of the accommodation must have a designated responsible person on-site or nearby at all times to enforce rental agreements and ensure the tranquillity of the area.
- Additionally, the accommodation operator is responsible for ensuring that guests respect the neighbours and their right to a peaceful environment.
New Walloon Tourism Code of February 8, 2024: The new Code (not yet into force) aims to simplify administrative procedures and provide greater support for tourism operators. The sector will also be professionalised.
4. Flanders
Flanders remains an attractive destination for tourists, and as such, the government seeks to regulate both casual and professional Airbnb hosts. Under the Flemish Decree on touristic accommodation of February 5, 2016, rules differ based on whether you’re an occasional host or a full-time operator.
Prior Registration Requirement: All operators offering tourist accommodations must register with the Flemish government. This registration process is crucial for ensuring compliance with safety and quality standards. Hosts on Airbnb must obtain a registration number, which must be displayed in their listings to promote transparency and trust. If you’re renting your property infrequently—perhaps during a festival or holiday season—Flanders allows for a smoother process. You’ll need to register with Toerisme Vlaanderen, but occasional hosts benefit from fewer inspections.
Quality Standards: The decree establishes quality criteria that accommodations must meet. These standards cover aspects such as safety, hygiene, and comfort, aimed at enhancing the guest experience. Compliance with these standards is mandatory for obtaining and maintaining registration. Professional operators—those renting multiple properties or frequently hosting—must comply with stringent regulations. Fire alarms, extinguishers, and emergency exits are mandatory, with regular inspections.
Insurance Requirements: Hosts are encouraged to obtain liability insurance to cover potential damages or incidents during guest stays. This recommendation underscores the need for operators to protect themselves and their properties, fostering a safer environment for guests.
Limitations on Short-Term Rentals: The decree imposes specific restrictions on the duration and frequency of short-term rentals to balance the interests of residents and the tourism industry. This regulation aims to prevent potential disturbances in residential neighbourhoods while still allowing for profitable rental opportunities.
The decree requires professional to comply with local zoning laws, especially in major cities like Antwerp and Ghent.
Conclusion | Stay Compliant and Maximise Your Earnings
Whether you’re an occasional Airbnb host or a professional landlord, understanding the regulatory landscape in Belgium is key to staying compliant and avoiding fines. Each region has its own set of rules, and failing to follow them can lead to high penalties.
At our firm, we specialise in navigating these regional laws and can provide you with tailored advice to help you succeed as a host. Whether you rent occasionally or run a full-time business, we’re here to assist you.
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This article is not a legal advice or a legal opinion. You should seek advice from a legal counsel of your choice before acting upon any of the information in this newsletter.
