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The municipality also has fewer legal procedures than its neighbors. The second residence tax in Knokke-Heist amounts to 810 euros per year, good for more than 16 million euros in revenue. Only a small group submits an objection.

“About 1 percent of second home owners object, and a minority of them actually go to court,” says Coudyser. “For example, we have a case from 2023 in which we lost at first instance and on appeal. That is why we deliberately went to the Court of Cassation. As soon as a ruling follows, we will analyze it thoroughly. But we are confident that our motivation for the second residence tax will hold up.”

Knokke-Heist will therefore stick to its current fiscal course: investing without additional fiscal pressure on residents.

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