July 2030 – new rules for digital platforms and the complete abolition of the call-off stock arrangements.

The proposed amendment to the Act significantly expands the powers of municipalities in determining the floor surcharge, which is included in the calculation of building tax.

Until now, municipalities could set the floor surcharge at a maximum of EUR 0.33 per m² of the tax base. Under the proposed changes, municipalities would be able to determine the amount of the surcharge independently through a generally binding regulation (VZN), allowing the rules to be more closely adapted to local conditions.

When determining the surcharge, municipalities will be able to take into account:

• territorial criteria (municipality, part of a municipality or cadastral area),
• type of building, while respecting the classification of buildings specified in the Act.

Municipalities will also be able to apply these criteria in combination.

A special regime will remain in place for buildings intended for residential use (family houses and apartments in non-residential buildings). For these buildings, the statutory limit on the floor surcharge will continue to apply, with a maximum of EUR 0.33 per m².

For other types of buildings, the maximum floor surcharge will be linked to the lowest annual tax rate for residential buildings set by the municipality in its generally binding regulation (VZN).

The proposed effective date of the amendment to the Act is 1. November 2026, with the new rules applicable no earlier than the 2027 tax period.