Common use of TAX ON SECOND RESIDENCES Clause in Contracts

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 this the tax on second residences is not included in the rent, the following applies: • If the maximum net floor surface of the accommodation is 60m² rent and if the tenant student can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 823 1500* to € 98,5 108* in accordance with municipal regulations. If As the tenant declares that s/he is a student, s/he is initially charged € 98,5108*. 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 on second residences at that momenttime. If the tenant can also submit proof of holding a student grantgrant of at least € 200, the tax is further reduced to € 43,548*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. If * Or the tenant declares tax amount that he is not a student he valid at that moment. The amounts mentioned in this article apply to the tax year 2023 and will pay € 823 be indexed as stipulated 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 accommodations rented by a tenant students who is are registered at the address of the rented property in at the municipal register or the wait register, or by a tenant students who is are in the possession of annex 33 (students from countries bordering Belgium), or by students who 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 students residing in Leuven for more than 90 days. On In this case, the request of the landlord the tenant should hand over student needs to submit proof of registration at the municipal register of the city or annex 3333 to the landlord before 1 January. Art. 8. FIRE INSURANCE* The landlord agrees to include cover for the tenant’s liability towards the landlord and towards third parties in his/her insurance policy for fire and related risks, electrical and water damage, at the expense of the tenant. Insurance company + policy: .............................................................. .............................................................................................................. If the landlord fails to meet this obligation, this automatically means that the landlord loses any right of recourse against the tenant. If the tenant is held liable, the indemnity will be borne by the tenant. The tax can only tenant will take care of his/her own insurance for his/her personal belongings. If the landlord is held liable for damage to the tenant’s personal property, the indemnity will be charged on borne by the condition landlord. * Note: the landlord must ensure that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. The amounts cover mentioned in this article are valid for the tax year 2021 and will be indexed yearly in accordance with the municipal regulationscontract is actually provided by his/her policy. 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 regulationsArt. 9.

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 the tax on second residences is not included in the rent, the following applies: • If the maximum net floor surface of the accommodation is 60m² rent and if the tenant student can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 823 1584* to € 98,5 114* in accordance with municipal regulations. If As the tenant declares that s/he is a student, s/he is initially charged € 98,5114*. 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 on second residences at that momenttime. If the tenant can also submit proof of holding a student grantgrant awarded by the Flemish government, the tax is further reduced to € 43,550,5*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. If * Or the tenant declares tax amount that he is not a student he valid at that moment. The amounts mentioned in this article apply to the tax year 2024 and will pay € 823 be indexed as stipulated 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 accommodations rented by a tenant students who is are registered at the address of the rented property in at the municipal register or the wait register, or by a tenant students who is are in the possession of annex 33 (students from countries bordering Belgium), or by students who 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 students residing in Leuven for more than 90 days. On In this case, the request of the landlord the tenant should hand over student needs to submit proof of registration at the municipal register of the city or annex 3333 to the landlord before 1 January. Art. 8. FIRE INSURANCE* The landlord agrees to include cover for the tenant’s liability towards the landlord and towards third parties in his/her insurance policy for fire and related risks, electrical and water damage, at the expense of the tenant. Insurance company + policy: .............................................................. .............................................................................................................. If the landlord fails to meet this obligation, this automatically means that the landlord loses any right of recourse against the tenant. If the tenant is held liable, the indemnity will be borne by the tenant. The tax can only tenant will take care of his/her own insurance for his/her personal belongings. If the landlord is held liable for damage to the tenant’s personal property, the indemnity will be charged on borne by the condition landlord. * Note: the landlord must ensure that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. The amounts cover mentioned in this article are valid for the tax year 2021 and will be indexed yearly in accordance with the municipal regulationscontract is actually provided by his/her policy. 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 regulationsArt. 9.

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 on second residences is not included in the rent, the following applies: • If the maximum net floor surface of the accommodation is 60m² rent and if the tenant student can submit proof of enrolment at an educational institution offering full-time day courses, the tax will be reduced from € 823 833,5* to € 98,5 100* in accordance with municipal regulations. If As the tenant declares that s/he is a student, s/he is initially charged € 98,5100*. 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 on second residences at that momenttime. If the tenant can also submit proof of holding a student grantgrant of at least € 200, the tax is further reduced to € 43,544,5*. The xxxxx xxxxxx should submit documentary evidence to the landlord before 1 January. If * Or the tenant declares tax amount that he is not a student he valid at that moment. The amounts mentioned in this article apply to the tax year 2022 and will pay € 823 be indexed as stipulated 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 accommodations rented by a tenant students who is are registered at the address of the rented property in at the municipal register or the wait register, or by a tenant students who is are in the possession of annex 33 (students from countries bordering Belgium), or by students who 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 students residing in Leuven for more than 90 days. On In this case the request of student needs to submit to the landlord the tenant should hand over proof of registration at the municipal register of the city or annex 3333 before 1 January. Art. 8. FIRE INSURANCE* The landlord agrees to include cover for the tenant’s liability towards the landlord and towards third parties in his/her insurance policy for fire and related risks, electrical and water damage, at the expense of the tenant. Insurance company + policy: .............................................................. .............................................................................................................. If the landlord fails to meet this obligation, this automatically means that the landlord loses any right of recourse against the tenant. If the tenant is held liable, the indemnity will be borne by the tenant. The tax can only tenant will take care of his/her own insurance for his/her personal belongings. If the landlord is held liable for damage to the tenant’s personal property, the indemnity will be charged on borne by the condition landlord. * Note: the landlord must ensure that 1 January of the tax year is included in the contract duration as stipulated in art. 3. of this agreement. The amounts cover mentioned in this article are valid for the tax year 2021 and will be indexed yearly in accordance with the municipal regulationscontract is actually provided by his/her policy. 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 regulationsArt. 9.