TAX ON SECOND RESIDENCES. The municipal tax on second residences is not charged to tenants/students who can present proof of enrolment at an educational institution of full-time daytime education during the academic year in which 1 January of the assessment year falls and to the extent that the amount does not exceed €90 (2014 price, to be indexed in accordance with the evolution of the consumer price index as applied by the City of LEUVEN). In such cases, the tax on second residences is included in the rental price.
TAX ON SECOND RESIDENCES. If tax on second homes is not included in the rent and if the student can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 801.5* to € 96*in accordance with municipal regulations. As the tenant declares that s/he is a student, s/he is initially charged € 96*. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, s/he will be required to pay the outstanding amount of municipal tax at that time. If the tenant can also submit proof of holding a student grant of at least € 200, the tax is further reduced to € 42.5*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. *Or the tax amount that is valid at that moment. The amounts mentioned in this article apply to the tax year 2019 and will be indexed as stipulated in the municipal regulations. No second-home tax is due on accommodations rented by students who are registered at the address of the rented property at the municipal register or the wait register, or by students who are in the possession of annex 33 (students from countries bordering Belgium),or by students who applied for annex 33 on 1 January of the tax year. This is particularly the case for international students residing in Leuven for more than 90 days. In this case the student needs to submit to the landlord proof of registration at the municipal register of the city (annex 8 or 15) or annex 33 before 1 January. The tax can only be charged on the condition that 1 January of the tax year is included in the contract duration as stipulated in art. 3. Of this agreement.
TAX ON SECOND RESIDENCES. If the tax is included in the rent, it will be up to a maximum of the valid student rate at that time. Every supplementary amount is at the expense of the tenant. If this tax is not included in the rent, the following applies: • If the maximum net floor surface of the accommodation is 60m² and if the tenant can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 823 to € 98,5 in accordance with municipal regulations. If the tenant declares that he is a student, he is initially charged € 98,5. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, he will be required to pay the outstanding amount of tax on second residences at that moment. If the tenant can also submit proof of holding a student grant, the tax is further reduced to € 43,5. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. If the tenant declares that he is not a student he will pay € 823 in accordance with municipal regulations. If the net floor surface of the accommodation is bigger than 60m², the tenant pays a tax of € 823. In this case there is no reduction for students. • If the accommodation is divided in several housing units the tenant pays tax on second homes for each unit according to the municipal regulations. • No tax on second residences is due on accommodation rented by a tenant who is registered at the address of the rented property in the municipal register or the wait register, or by a tenant who is in the possession of or applied for annex 33 for international students from countries bordering Belgium on 1 January of the tax year. This is particularly the case for an international tenant residing in Leuven for more than 90 days. On the request of the landlord the tenant should hand over proof of registration or annex 33. The tax can only be charged on the condition that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. The amounts mentioned in this article are valid for the tax year 2021 and will be indexed yearly in accordance with the municipal regulations. If the local authority decides to adjust the tax regulation, the difference in tax needs to be paid or refunded in accordance with the new regulations.
TAX ON SECOND RESIDENCES. If the tax is included in the rent, it will be up to a maximum of the valid student rate at that time. Every supplementary amount is at the expense of the tenant. If tax on second residences is not included in the rent and if the student can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from €823* to €98,5* in accordance with municipal regulations. As the tenant declares that s/he is a student, s/he is initially charged €98,5*. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, s/he will be required to pay the outstanding amount of municipal tax at that time. If the tenant can also submit proof of holding a student grant of at least €200, the taks is further reduced to €43.5*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. * Or the tax amount that is valid at that moment. The amounts mentioned in this article apply to the tax year 2021 and will be indexed as stipulated in the municipal regulations. No tax on second residences is due on accommodations rented by students who are registered at the address of the rented property at the municipal register or the wait register, or by students who are in the possession of annex 33 (students from countries bordering Belgium), or by students who applied for annex 33 on 1 January of the tax year. This is particularly the case for international students residing in Leuven for more than 90 days. In this case the student needs to submit to the landlord proof of registration at the municipal register of the city or annex 33 before 1 January. The tax can only be charged on the condition that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. Art. 8.
TAX ON SECOND RESIDENCES. The tax can only be charged on the condition that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. If tax on second residences is not included in the rent and if the subtenant can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 823* to € 98,5* in accordance with municipal regulations. As the tenant declares that he is a student, he is initially charged € 98,5*. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, he will be required to pay the outstanding amount of tax at that time. If the tenant can also submit proof of holding a student grant, the tax is further reduced to € 43,5*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. * Or the tax amount that is valid at that moment. The amounts mentioned in this article apply to the tax year 2021 and will be indexed as stipulated in the municipal regulations. No tax on second residences is due on accommodations rented by students who are registered at the address of the rented property at the municipal register or the wait register, or by students who are in the possession of annex 33 (students from countries bordering Belgium), or by students who applied for annex 33 on 1 January of the tax year. This is particularly the case for international students residing in Leuven for more than 90 days. In this case the student needs to submit to the landlord proof of registration at the municipal register of the city or annex 33 before 1 January. If the tenant submits this proof in time, the landlord will not charge the tax or will reimburse the tax at that moment.
TAX ON SECOND RESIDENCES. If the tax is included in the rent, it will be up to a maximum of the valid student rate at that time. Every supplementary amount is at the expense of the tenant. If this tax is not included in the rent, the following applies: - If the maximum net floor surface of the accommodation is 60m² and if the tenant can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 1500 to € 108 in accordance with municipal regulations. If the tenant declares that he is a student, he is initially charged € 108. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, he will be required to pay the outstanding amount of tax on second residences at that moment. If the tenant can also submit proof of holding a student grant, the tax is further reduced to € 48. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. If the tenant declares that he is not a student he will pay € 1500 in accordance with municipal regulations. If the net floor surface of the accommodation is bigger than 60m², the tenant pays a tax of € 1500. In this case there is no reduction for students. - If the accommodation is divided in several housing units the tenant pays tax on second homes for each unit according to the municipal regulations. - No tax on second residences is due on accommodation rented by a tenant who is registered at the address of the rented property in the municipal register or the wait register, or by a tenant who is in the possession of or applied for annex 33 for international students from countries bordering Belgium on 1 January of the tax year. This is particularly the case for an international tenant residing in Leuven for more than 90 days. On the request of the landlord the tenant should hand over proof of registration or annex 33. * The amounts mentioned in this article are valid for the tax year 2023 and will be indexed yearly in accordance with the municipal regulations. If the local authority decides to adjust the tax regulation, the difference in tax needs to be paid or refunded in accordance with the new regulations. Art. 8. FIRE INSURANCE The landlord agrees to include cover for the tenant’s and any subtenants' liability towards the landlord and towards third parties in his insurance policy for fire and related risks, electrical and water damage, at the expense of the tenant. Failure to comply with this obligation will re...
TAX ON SECOND RESIDENCES. If tax on second residences is not included in the rent and if the subtenant can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 1500* to € 108* in accordance with municipal regulations. As the tenant declares that he is a student, he is initially charged € 108*. If the tenant fails to submit proof of enrolment at an educational institution to the landlord before 1 January, he will be required to pay the outstanding amount of tax at that time. If the tenant can also submit proof of holding a student grant, the tax is further reduced to € 48*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. * Or the tax amount that is valid at that moment. The amounts mentioned in this article apply to the tax year 2023 and will be indexed as stipulated in the municipal regulations. No tax on second residences is due on accommodations rented by students who are registered at the address of the rented property at the municipal register or the wait register, or by students who are in the possession of annex 33 (students from countries bordering Belgium), or by students who applied for annex 33 on 1 January of the tax year. This is particularly the case for international students residing in Leuven for more than 90 days. In this case the student needs to submit to the landlord proof of registration at the municipal register of the city or annex 33 before 1 January. If the tenant submits this proof in time, the landlord will not charge the tax or will reimburse the tax at that moment.
