{"id":2972,"date":"2025-11-24T17:21:04","date_gmt":"2025-11-24T16:21:04","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/?post_type=news_article&#038;p=2972"},"modified":"2026-05-07T14:12:47","modified_gmt":"2026-05-07T12:12:47","slug":"vastgoedbelasting-in-brussel-het-hof-van-beroep-wakkert-het-debat-over-de-gewestelijke-belasting-opnieuw-aan","status":"publish","type":"post","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/vastgoedbelasting-in-brussel-het-hof-van-beroep-wakkert-het-debat-over-de-gewestelijke-belasting-opnieuw-aan\/","title":{"rendered":"Vastgoedbelasting in Brussel: het Hof van Beroep wakkert het debat over de gewestelijke belasting opnieuw aan"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull is-layout-constrained wp-block-group-is-layout-constrained\">    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n\n\n<section\n    class=\"wp-block-banner wp-block wp-block-banner--card layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark wp-block-banner--has-background-image\"\n         style=\"background-image: url('https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116.jpeg');\">\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    Vastgoedbelasting in Brussel: het Hof van Beroep wakkert het debat over de gewestelijke belasting opnieuw aan<\/h1>                    <\/div>\n    <\/div>                    <div class=\"wp-block-banner__col\">\n                                    <article class=\"wp-component-card wp-component-card--transparent wp-component-card--dark wp-block-banner__card\">\n        <div class=\"wp-component-card__content\">\n                                                                    <\/div>\n<\/article>                            <\/div>\n            <\/div>\n<\/section>\n\n\n<section\n    class=\"wp-block-insight-intro wp-block wp-block-insight-intro--no-details layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n    >\n            <div class=\"wp-block-insight-intro__container fade-in\">\n                    <div class=\"wp-block-insight-intro__image\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"981\" height=\"471\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/patrick-tomasso-gMes5dNykus-unsplash-1000x471-1-981x471.jpg\" class=\"attachment-content-width-sidebar-image size-content-width-sidebar-image\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/patrick-tomasso-gMes5dNykus-unsplash-1000x471-1-981x471.jpg 981w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/patrick-tomasso-gMes5dNykus-unsplash-1000x471-1-32x15.jpg 32w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/>            <\/div>\n                    <\/div>\n    <\/section>\n<\/div>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-xxl-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p>De onroerende voorheffing in Brussel blijft een complexe en veranderlijke materie. Ondanks het feit dat het beheer van de onroerende voorheffing aan het Brussels Gewest werd toevertrouwd, wat de gewestelijke fiscale bevoegdheden zou verduidelijken, blijft het landschap in de hoofdstad aanleiding geven tot onzekerheid en controverse, vooral rond <strong>dubbele belasting<\/strong>. <\/p>\n<p>Op 26 februari 2025 heeft het hof van beroep van Brussel een baanbrekende uitspraak gedaan in een geschil over de gewestbelasting op niet voor bewoning bestemde oppervlakten (&#8220;TRB&#8221;) zoals voorzien in de ordonnantie van 23 juli 1992. Aangezien dit arrest gevolgen kan hebben voor veel belastingbetalers, geven we je hier de meest essenti\u00eble updates. <!-- notionvc: bcb7b633-5f52-49d9-9acf-4c7b93ca0efb --><\/p>\n<p><!-- notionvc: 56ca3d31-6b60-4660-acba-488ad5a483dd --><\/p>\n<h2 class=\"\" data-start=\"525\" data-end=\"601\"><span class=\"notion-enable-hover\" data-token-index=\"0\">Het argument van de belastingbetaler<\/span><!-- notionvc: 2608bb8d-f6f5-4040-9dbf-665ea6d56e6c --><\/h2>\n<p class=\"x_MsoNormal\">De belastingplichtige betwistte het TRB op grond van het feit dat het een aangelegenheid betrof die reeds door de federale staat werd belast, door middel van vennootschapsbelasting en roerende voorheffing. De belastingbetaler stelde dat dit in strijd was met het <span class=\"notion-enable-hover\" data-token-index=\"1\">ne bis in idem-beginsel<\/span>, volgens hetwelk dezelfde materie niet tweemaal kan worden belast. <!-- notionvc: fd216f4c-f1d7-44d5-92bf-1a80c8341ce5 --><br \/>\n<!-- notionvc: 6affbc6c-81e1-4a1e-a6d8-9a6ca7b7de88 --><\/p>\n<h2 class=\"\" data-start=\"1089\" data-end=\"1132\"><span class=\"notion-enable-hover\" data-token-index=\"0\">Het antwoord van het Hof van Beroep<\/span><!-- notionvc: c41e170a-e5bd-4908-8420-790bfcf1e13b --><\/h2>\n<ul>\n<li><strong>Met betrekking tot de vennootschapsbelasting<\/strong> oordeelde het Hof dat er geen sprake is van dubbele belasting: het belastbare feit is verschillend. Vennootschapsbelasting is gebaseerd op de inkomsten uit het onroerend goed, terwijl TRB is gebaseerd op het bezit van een zakelijk recht of gewoon bezit. <\/li>\n<li><strong>Wat de roerende voorheffing betreft<\/strong>, erkent het Hof <strong>daarentegen<\/strong> dat er een risico van overlapping bestaat. De twee heffingen hebben hetzelfde belastbare onderwerp (eigendom van een zakelijk recht) en worden berekend op basis van kadastrale inkomsten. De roerende voorheffing is echter niet langer een echte inkomstenbelasting, aangezien ze verschuldigd is onafhankelijk van de werkelijk ontvangen inkomsten.  <\/li>\n<\/ul>\n<p>Het Hof van Beroep besloot daarom <span class=\"notion-enable-hover\" data-token-index=\"1\">een prejudici\u00eble vraag<\/span> te stellen <span class=\"notion-enable-hover\" data-token-index=\"1\">aan het Grondwettelijk Hof<\/span> om te bepalen of de TRB in strijd is met de regels voor de verdeling van de fiscale bevoegdheden, waardoor het naast elkaar bestaan van deze belasting en de roerende voorheffing in twijfel wordt getrokken.<!-- notionvc: a3872a93-9bd2-432d-a920-2f0f368a2c6f --><br \/>\n<!-- notionvc: 5bc6fc12-bb96-4594-a860-b6d3afe03eb7 --><\/p>\n<h2 class=\"\" data-start=\"1632\" data-end=\"1678\"><span class=\"notion-enable-hover\" data-token-index=\"0\">Waarom maak je je hier zorgen over?<\/span><!-- notionvc: c8c9e0a2-a974-41a3-9888-07b725ebdc4d --><\/h2>\n<ul>\n<li>Deze beslissing zou de betrokken belastingbetalers <strong>in staat kunnen stellen om in beroep te gaan en zelfs om hun geld terug te krijgen<\/strong>.<\/li>\n<li>Het herinnert ons er ook aan hoe belangrijk het is om <strong>je onroerendgoedbelastingposities veilig te stellen<\/strong>.<\/li>\n<\/ul>\n<p>Ons team staat klaar om je te helpen deze veranderingen te ontcijferen en fiscale complexiteit om te zetten in kansen.<\/p>\n<p>Wil je dit in meer detail bespreken met onze experts? 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aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/ayming-in-de-pers-bedrijven-verlaten-brussel-door-fiscale-druk-ayming-studie-2025\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Ayming in de pers : Bedrijven verlaten Brussel door fiscale druk \u2013 Ayming studie 2025            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=71\"\n                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132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/ayming-in-de-pers-brusselse-kantoren-staan-onder-druk-een-ayming-2025-studie\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Ayming in de pers: Brusselse kantoren staan onder druk &#8211; een Ayming 2025 studie            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n       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<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-532x532.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-532x532.jpg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-300x300.jpg 300w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-150x150.jpg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-768x768.jpg 768w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-176x176.jpg 176w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-32x32.jpg 32w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-698x698.jpg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder-132x132.jpg 132w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/09\/insight-placeholder.jpg 1006w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/ayming-in-de-pers-lokale-en-regionale-belasting-op-kantoorgebouwen-in-2025\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Ayming in de pers: Lokale en regionale belasting op kantoorgebouwen in 2025            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=71\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/\" class=\"wp-component-card-insights__type\">\n                        Nieuws\/Pers                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">26 juni, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/press-tony-532x532.png\" class=\"wp-component-card-insights__image news_article\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/press-tony-532x532.png 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/press-tony-150x150.png 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/press-tony-621x620.png 621w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/press-tony-132x132.png 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/belgie-loopt-achter-in-innovatie-ayming-trekt-aan-de-alarmbel\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Belgi\u00eb loopt achter in innovatie: Ayming trekt aan de alarmbel            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=74\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/nieuws-artikelen\/\" class=\"wp-component-card-insights__type\">\n                        Nieuws\/Pers                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">10 april, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                                                            <div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n                                                        <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":14,"featured_media":2550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[71],"sector":[],"topic":[],"class_list":["post-2972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"471\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/patrick-tomasso-gMes5dNykus-unsplash-1000x471-1-532x471.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/vastgoedbelasting-in-brussel-het-hof-van-beroep-wakkert-het-debat-over-de-gewestelijke-belasting-opnieuw-aan\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Vastgoedbelasting in Brussel: het Hof van Beroep wakkert het debat over de gewestelijke belasting opnieuw aan            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=71\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">24 november, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>","_links":{"self":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/comments?post=2972"}],"version-history":[{"count":1,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2972\/revisions"}],"predecessor-version":[{"id":4221,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2972\/revisions\/4221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/media\/2550"}],"wp:attachment":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/media?parent=2972"}],"wp:term":[{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/expertise?post=2972"},{"taxonomy":"sector","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/sector?post=2972"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/topic?post=2972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}