In Belgium

The term “land tax” (contribution fonciere) is a historical designation for the tax on real property in Belgium. It has been replaced by the property tax (precompte immobilier), which is the current legal and administrative term.

The property tax, like the former land tax, is calculated on the cadastral income and is owed exclusively by the property owner.

Some older leases may still contain references to the “contribution fonciere”. These references should be understood as referring to the current property tax.

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Good to know
Regardless of the terminology used in an old lease, the property tax (formerly land tax) can never be charged to the tenant of a primary residence lease. This is a fundamental rule of Belgian rental law.

Practical example

Paul reviews a lease signed in 1998 that states “the tenant contributes to the contribution fonciere”. This clause is null and void: regardless of the old terminology, the property tax is borne exclusively by the landlord and cannot be passed on to the tenant.