Decision of the Council of State dated November 19, 2024

Yesterday, the Council of State issued a ruling regarding the classification of a primary residence for purposes of the housing tax.

It clarifies the standard of proof by stating that the judge must rule "based on the results of the investigation." It further states that "while the address listed by the taxpayer as his or her residence as of January 1 of the tax year on the income tax return is one of the factors that may be taken into account for this purpose, it cannot be presumed that this address is, unless the taxpayer provides evidence to the contrary, that of his or her principal residence for the purposes of determining the housing tax.”

EC, 10th and 9th Chambers, Nov. 19, 2024, No. 487770, Cited in the tables