Second residence tax in Knokke-Heist declared illegal

In Knokke-Heist, De Panne and Koksijde residents do not pay additional personal income tax, but second residents do pay a tax. It is on the basis of this inequality that the Court of Appeal has now ruled in a case of someone with a second residence in Knokke-Heist that this levy is not valid. There was a similar judgment in the previous tax regulation of 2015. This is the first ruling on the tax regulations from 2020 to 2025.

The municipality may have to repay all taxes from that period if a lawsuit is filed. Hundreds of similar proceedings are still pending before the court, including against De Panne and Koksijde. In De Panne, however, there is no mention of a second residence, but of a housing unit that is not a domicile. Pannenaars who have such a ‘second residence’ in their own municipality must also pay a tax for that residence.