Dwelling (property tax perspective)
There are three categories of dwellings (with the applicable usage code):
Dwelling Used as Primary Residence (10): A real estate property that is used as a whole for residential purposes throughout the year. This category includes self-contained dwellings for single- or multi-person households where no business activities take place or, at the very least, no visible business activities are carried out at the property.
Dwelling with Practice Room (11): A real estate property mainly used for residential purposes; Where the resident also carries out activities in the context of a self-employed profession or business; These business activities have the character of home practice within the context of the free professions (e.g., doctor, physiotherapist, notary, accountant); The fact that a self-employed profession or business is being conducted is visible from an announcement that is visible from the public road; It is possible to identify a part of the real estate property where these activities take place.
Recreational dwellings and Other dwellings (12): Real estate properties used for residential purposes for part of the year, with use restricted for part of the year; Residential units (student housing, senior housing); A complex of non-independent senior housing or student units; Real estate properties fully dedicated to residential purposes (e.g., a garage box or an unbuilt plot, such as a vegetable garden, hobby pasture, or construction plot). This ensures that it makes no difference for the tax capacity whether the garage box forms part of the dwelling as a unit or is a separate real estate property.