FURTHER EXPLANATION · 2 MIN READ
What this ruling does and does not say
This is background on a final judgment of the Court of Appeal of Ghent dated 16 June 2026. The Flemish Tax Administration published the summary on 11 August 2026. It concerns the assessment of a single dispute, not a new general exemption or a rule that errors in tax documents never have consequences.
In that case, the absence of the federal notification of the reassessed cadastral income did not lead to annulment or recalculation of the Flemish assessment. The court distinguished between the federal determination of cadastral income and VLABEL's task to levy the property tax. The latter uses the income applicable for the relevant tax year.
An address error must also be examined concretely
The summary also discusses an incorrect address stated in the explanation on the assessment notice. In that particular case there was no confusion about which property was being taxed. According to the court, the error therefore did not affect validity. This does not mean every address or plot problem is irrelevant; identification and consequences must genuinely be investigated.
Suppose after renovations you receive a higher amount and believe the administration used a different plot. Then gather the tax notice, cadastral data, deed of purchase and correspondence about the works. Specify exactly which information you believe is incorrect. A difference in amount prompts investigation but alone is not proof of an incorrect assessment.
Monitoring the correct procedure and deadline
An objection against the cadastral income itself falls under federal procedure. An objection against a Flemish tax assessment is submitted to VLABEL. The competent authority and the start of the deadline must thus be checked per document. Writing about only one document does not necessarily mean the other remedy was also filed.
For the ordinary Flemish objection procedure, VLABEL specifies three months from the third working day after the dispatch date on the assessment notice; for digital receipt, the described digital reception situation applies. Have the exact deadline determined and do not wait for an informal reply. An objection does not suspend the payment term. The official explanation recommends paying the full assessment on time; a later correction may result in refund.
Which documents can you provide us?
Notariaat Wellens can compare the ownership and plot details in your deed with the documents you received. Bring the complete communications and their dispatch or receipt dates, not just a photo of the amount. We help narrow down the issue and indicate when intervention by the competent administration or a specialised advisor is necessary. Contact us timely during any running deadline.