The Ghent Court of Appeal has declared the secondary residence tax imposed in the municipality of Knokke illegal.
In a ruling on Wednesday, the Court said it considered the tax to be discriminatory, as people domiciled in the municipality do not pay an additional municipal tax.
Testachats welcomed the decision. In 2021, the consumer organisation had launched a court case against the municipality of Koksijde on the same issue. In 2022, it launched similar suits against De Panne and Knokke.
In 2023, the tax on secondary homes varies between €644 and €1,239, according to Testachats.
In March, the Ghent Court of Appeal examined the case of the owner of a second home in Knokke, against whom a court in Brugge had initially ruled.
According to the proprietor, the principle of equality was violated from the moment a distinction was made between owners of a secondary home and proprietors domiciled in the municipality.
The municipality explained that the tax is intended to discourage secondary homes in the centre of Knokke, Heist, Ramskapelle and Westkapelle in order to guarantee a coherent social life in the villages and avoid having dwellings unoccupied for long periods.
The municipality also explained that the large number of second homes increased the cost of security, with more staff needed at the fire brigade and local police, especially during weekends and holidays.
The court, however, rejected this argument. “Given that 80% of the commune’s local tax revenue comes from the tax on second homes, the veracity of this claim is questionable,” it ruled.
