Brussels families with two or more children face a net fiscal loss under a regional government overhaul of property tax reductions, according to calculations published by the French-speaking Ligue des familles. While the Brussels government announced in June that 200,000 residents will see their Be-Home property tax discount double from 164 euros to 328 euros starting next year, the concurrent restructuring of child-related tax cuts leaves larger households bearing the cost to fund regional child benefits.
How the Flat-Rate Replacement Reshapes Family Tax Cuts
Under the current system, households with two or more children receive a 10 percent discount on their property tax, known as the onroerende voorheffing. For children with a handicap, that reduction stands at 20 percent. However, under a decision by Dirk De Smedt, these percentage-based discounts are being replaced by fixed flat rates.
The draft ordinance sets the new flat-rate deduction at 125 euros per child. For children with a handicap, the new flat rate will be 250 euros. Although approved in a first reading back in June, the financial implications remained largely under the radar until the Ligue des familles conducted detailed simulations across various household profiles.
Why High Cadastral Values Leave Large Households Vulnerable
Because local authorities across the capital have sharply increased municipal surcharges on the property tax in recent years, the shift to a flat rate penalizes families living in properties with higher tax assessments. The Ligue des familles calculated that families with two or more children living in a home with an annual property tax exceeding 1,250 euros will lose money under the reform.
For example, a family with two dependent children and a home with a 2,500-euro property tax bill currently receives a 500-euro reduction, calculated as two 10 percent cuts. Under the new rules, their discount drops to 250 euros, representing an annual loss of 250 euros. A family with four children owning a home with a 3,500-euro property tax bill faces an even steeper drop, watching their current 1,400-euro discount shrink to just 500 euros—a net loss of 900 euros per year. Similarly, a household with two children, one with a handicap, and a 2,500-euro tax bill will see their discount halved from 750 euros to 375 euros.
Where the Saved Millions Flow and Why Critics Object
The entire restructuring is designed to generate 9 million euros annually for the Brussels government. That revenue is earmarked directly for the regional child benefit system, which has recently struggled with recurring financial deficits.
The Ligue des familles points out that while the savings are redirected toward child support, the funds are simply shifted internally rather than representing fresh investment, creating a net loss for overall family policy. The organization argues that a flat-rate deduction fails to function as a fair, redistributive measure because it completely ignores household income levels. Furthermore, the uniform structure fails to account for stark disparities in Brussels’ cadastral income distribution, where some high-value homes in municipalities like Sint-Pieters-Woluwe carry lower cadastral values than more modest properties in laag-Molenbeek.
While the regional government’s simultaneous doubling of the Be-Home premium offers some cushion, calculations show that this compensation will fall short for fully half of the families currently benefiting from the existing property tax discounts.
