The Commission has officially asked Belgium to amend its legislation on property transfer tax in the Brussels Capital Region. The legislation at issue allows lower property transfer tax for purchasers of a primary residence in the Brussels Capital Region provided that the purchaser remains resident in the Region for 5 years. The Commission considers this legislation incompatible with EU Treaties.

According to the Commission, taxpayers who settle in newly purchased property in the Brussels Capital Region are dissuaded from leaving it for the next 5 years as otherwise they would lose tax advantage secured on the purchase of the property and would have to retroactively pay the tax to the Region.

The Commission's request takes the form of a reasoned opinion (the second stage of an infringement procedure). If the rules are not brought into compliance within two months, the Commission may refer the matter to the Court of Justice of the European Union.