Furnished lease in Belgium: rules and specificities
The furnished lease in Belgium: mandatory inventory, taxation, duration, property inventory and differences with the unfurnished lease. Guide for landlords and tenants.
What is a furnished lease in Belgium?
A furnished lease is a rental contract for a property equipped with furniture allowing the tenant to move in immediately: bed, table, chairs, storage, kitchen equipment, appliances.
In Belgium, the furnished primary residence lease follows the same basic rules as the unfurnished lease: 3-6-9 or short-term duration, mandatory registration, rental deposit.
The specificities concern the furniture inventory, taxation and property inventory. Furnished leases are common for student rooms, expatriate housing and short-term furnished rentals.
Mandatory furniture inventory
The furniture inventory is an annex to the lease listing each piece of furniture and equipment made available to the tenant with its condition. It forms an integral part of the property inventory.
Inventory content
For each item: description, brand/model if relevant, condition (new, good, used, to be replaced).
| Room | Items to list |
|---|---|
| Bedroom | Bed, mattress, wardrobe, bedside table, desk, chair |
| Living room | Sofa, table, chairs, TV unit, lamps |
| Kitchen | Appliances (fridge, oven, hobs), utensils, crockery |
| Bathroom | Mirror, basin unit, fixed accessories |
| General | Curtains, rugs, light fixtures, fixed decor |
In the absence of a signed inventory, the tenant is presumed to have received the furniture in good condition. On departure, the landlord cannot claim damages on the furniture except by proof to the contrary.
Taxation of furnished leases
The taxation of furnished leases is more complex than for unfurnished leases. The rent breaks down into two parts:
Property rented to an individual
| Component | Tax base | Rate |
|---|---|---|
| Real estate portion (60%) | Indexed cadastral income x 1.40 | Progressive personal income tax |
| Movable portion (40%) | Gross rent x 40% | Withholding tax 30% |
The 60/40 split is the default. The lease may provide for a different split if justified by the actual value of the furniture.
Property rented to a company
The entirety of the rent (property + furniture) is taxed on the actual declared rent, with a 40% lump-sum deduction for the property.
For details, consult our guide on the tax return for rental income.
Property inventory for a furnished rental
The property inventory for a furnished lease is more detailed than for an unfurnished lease. It must cover:
- The building: walls, floors, ceilings, joinery (as for a standard lease)
- The furniture: each piece listed in the inventory, with its detailed condition
- The appliances: operational test of each appliance (fridge, washing machine, oven)
- The meters: water, gas, electricity readings
Photograph each piece of furniture and equipment. A rental management software allows you to archive the photos with the property inventory securely.
Practical tips
For the landlord
- Prepare a detailed inventory with photos before each rental
- Budget for furniture depreciation (approximately 10% of value per year)
- Mention the property/furniture split in the lease for tax purposes
- Insure the furniture via your landlord insurance
For the tenant
- Report any damaged or missing furniture within 30 days of moving in
- Do not remove furniture from the property without written consent
- Maintain the furniture normally (cleaning, reasonable use)
To create a compliant furnished lease with integrated inventory, use our online lease generator. For an overview, consult our guide on residential leases in Belgium.