2026 is shaping up to be a pivotal year for anyone involved in real estate. Whether you rent, buy a home, consider a renovation, or own real estate as an investment: new rules and measures will impact how you make decisions today and tomorrow. Think of changes related to energy, taxation, digitalization, and housing quality. Some of these measures are already definitive, while others are still in the parliamentary process and have yet to be officially approved. Once there is clarity on that, we will keep you informed through our usual channels.
One thing that is certain is that the government is strongly committed to transparency, sustainability, and simplification. That may sound abstract, but it translates very concretely into new obligations, adjusted premiums, and other rules for buyers, renters, and owners. Below, we explain the most important changes in clear language and with an eye for what they mean in practice.
1. Structured electronic invoices
From January 1, 2026, electronic invoicing via the Peppol network becomes mandatory for VAT-liable entities. This means that traditional PDF invoices or invoices by email will no longer suffice in a professional context. In real estate, this will be particularly noticeable in services such as management, syndicate tasks, or renovation works.
For private tenants or buyers, there will usually be little direct change, but those working with contractors, managers, or professional service providers will notice further digitization of administration. The goal is more efficient processing, fewer errors, and more transparency, although this may require some adjustment in the initial phase.
2. EPC NR mandatory for large non-residential buildings
From 2026, large non-residential buildings that were previously exempt will also be required to have an EPC NR. This energy performance certificate provides a clear picture of the energy consumption and efficiency of the building.
For users and owners of offices, schools, or other large buildings, this means more insight, but also a push towards energy-efficient investments. The EPC is increasingly becoming an instrument that not only informs but also guides future renovations.
3. Revised Brussels housing quality standards
In the Brussels Capital Region, the quality standards for rental properties are being tightened. The minimum living space per resident is increased, every home must have sanitary facilities such as a bath or shower, and type B gas appliances are prohibited in bedrooms for safety reasons.
For tenants, this means better basic comfort and increased safety. For landlords, it may mean that adjustments are necessary to keep properties compliant. The underlying goal is clear: quality and healthy housing as a minimal standard.
4. Reform of My Renovation Premium and loans
The My Renovation Premium remains in place but will be targeted more specifically. Higher incomes will receive less support, while lower incomes can count on more favorable conditions. Grants for heat pumps will be retained, continuing to encourage the energy transition.
The My Renovation Loan will also be adapted and become income-dependent. For those currently renovating or making plans, it is advisable to timely check which support measures are still applicable and how they evolve towards 2026.
5. Chain liability for illegal employment
From 2026, the responsibility of principals will increase when there is illegal employment by subcontractors. This is particularly relevant in renovation and construction works.
For individuals, this means that it becomes more important to work with correct and reliable partners. The measure aims to combat abuse and promote fair competition but also requires more vigilance when having work carried out.
6. Changes in purchase and registration rights
On a fiscal level, some benefits will be interpreted more strictly. Joint purchases by natural persons and legal entities will now fall fully under the standard rate of 12%, and for split purchases, the reduced rate of 2% disappears.
In addition, buyers must retain their domicile for at least one year to avoid losing certain benefits. This makes it important to have purchase structures analyzed in advance.
7. Tourist accommodations and European rules
The rules concerning tourist rentals are being more strictly enforced. In Flanders, the lodging decree will be more strictly applied, while Europe introduces additional registration and reporting obligations for short-term rentals.
For those who occasionally or structurally rent out a property through platforms, this means more administration and control. The playing field becomes more level, but the flexibility diminishes.
8. Electrical installations and Belgian General Regulation on Electrical Installations
The Belgian General Regulation on Electrical Installations (AREI) is being adjusted to better align with new technologies such as direct current systems and modern security measures.
For owners and renovators, this means that electrical installations must be even more future-oriented or adapted. Safety and sustainability are central here.
9. Federal Learning Account (FLA) postponed
The introduction of the Federal Learning Account has been postponed until 2026. The aim remains to simplify the registration of training courses, but the government is still working on a more user-friendly alternative.
For employees and employers in the real estate sector - and beyond - there will be little change for the time being, but this dossier remains in progress.
10. Abolition of ordinary interest deduction
From 2026, paid interest can no longer be deducted from real estate income. This will have an impact on the profitability of real estate investments and may influence investment decisions.
For those who own real estate as an investment, it is important to take this into account in future calculations and plans.
11. Energy decree and climate action
The renovation obligation is slightly relaxed in terms of timing but expanded in content. The deadline is extended from five to six years, solar panels become mandatory for large buildings, and the EPC NR replaces other energy plans.
In addition, the net metering system and the prosumer tariff are definitively abolished. The focus is clearly on realistic consumption, accurate measurements, and active energy savings.
12. Reintroduction of reduced VAT rate for heat pumps
Good news for those wanting to invest sustainably: the reduced VAT rate of 6% for heat pumps will return for a period of five years.
This makes the transition to renewable energy financially attractive again and aligns with broader climate goals.
13. Energy Omnibus Decree
The Energy Omnibus Decree brings additional clarifications and obligations, such as reporting requirements for certain heating installations and stricter controls on energy performance certificates.
For owners, this means more responsibility but also more clarity on what is exactly expected.
14. Permit procedures and Flemish Spatial Policy Plan
The Flemish government aims to accelerate and clarify permit procedures. At the same time, the Flemish Spatial Policy Plan remains directive in how and where we will live and build in the future.
This may eventually lead to more legal certainty, but for now, it requires some follow-up.