Regional tax on tourist accommodation establishments: rectification campaign in progress
Brussels Fiscality is currently sending out letters to operators of tourist accommodation establishments who have not met their obligations in 2023, 2024 and 2025, in order to rectify their situation.
These actions will ensure compliance with tax regulations and equal treatment among the sector's stakeholders.
- Unregistered operators: operators of unregistered establishments will receive a notice of non-compliance. They will be automatically registered and will receive a €1,000 fine per bedroom.
As a reminder, legislation requires all tourist accommodation establishments to be registered within 31 days of opening.
- Failure to declare overnight stays: operators who have not submitted their occupancy declaration will receive a notification of estimated assessment by post. In this letter, the tax is calculated in accordance with the law, as if the establishment had been fully occupied every night.
Operators may request a review of this tax assessment, provided they submit supporting documents proving the actual occupancy of the establishment.
For more information on your obligations as a tourist accommodation establishment operator, visit the following webpage: External linkRegional tax on tourist accommodation establishments