ifac | What changes in 2026 for those renting, buying, or renovating?

2026 is set to be a major transition year for everyone involved in real estate. Whether you are renting, buying, renovating, or owning an investment property, new regulations will impact your decisions. The government is pushing for transparency, sustainability, and simplification, resulting in new obligations and adjusted grants.

1. Structured Electronic Invoices:

From January 1, 2026, electronic invoicing via the Peppol network becomes mandatory between VAT-taxable entities. Standard PDFs will no longer suffice in a professional context.

2. Mandatory EPC NR:

Large non-residential buildings must now have an Energy Performance Certificate (EPC NR) to provide insight into energy consumption and efficiency.

3. Updated Brussels Housing Quality Standards:

Stricter rules on minimum living space per resident, mandatory sanitary facilities for every unit, and a ban on Type B gas appliances in bedrooms for safety.

4. Reform of Renovation Grants (Mijn Verbouwpremie):

Support is becoming more targeted; higher income brackets will receive less aid, while conditions improve for lower income groups.

5. Chain Liability for Illegal Employment:

Clients will bear greater responsibility for illegal employment practices by subcontractors, requiring more vigilance during renovations.

6. Purchase and Registration Duties:

Tax benefits are being interpreted more strictly. Joint purchases by individuals and legal entities will fall under the 12% rate, and the 2% rate for split purchases is disappearing. Residency must be maintained for at least one year.

7. Tourist Accommodation:

Stricter enforcement of rental decrees and new European registration and reporting requirements for short-term rentals.

8. Electrical Installations (AREI):

Regulations are being updated to align with new technologies like DC systems and modern safety measures.

9. Federal Learning Account (FLA):

Postponed to 2026 to allow for a more user-friendly alternative for training registration.

10. Abolition of Ordinary Interest Deduction:

Interest paid can no longer be deducted from real estate income, impacting investment profitability.

11. Energy Decree and Climate Action:

The renovation deadline is extended from 5 to 6 years, solar panels become mandatory for large buildings, and the "reversing meter" system is permanently phased out.

12. Reintroduction of 6% VAT for Heat Pumps:

Good news for sustainable investors: the reduced 6% VAT rate for heat pumps returns for a five-year period.

13. Energy Omnibus Decree:

Additional clarifications and obligations regarding heating installations and stricter EPC audits.

14. Permit Procedures:

The Flemish government aims to speed up and clarify permit processes through the "Policy Plan Space Flanders."

Looking beyond 2026: Further changes are on the horizon, such as mandatory asbestos certificates for common parts of apartment buildings. At Ifac, we monitor these evolutions closely to provide you with clear guidance.