Construction and renovation projects requiring a town planning permit or notification must meet a number of requirements laid out in the EU's Energy Performance of Buildings Directive (EPBD), such as a maximum insulation level (K-level), maximum energy level (E-level), minimum share of renewable energy, and indoor climate quality (adequate ventilation, heating etc.).

For new buildings, such as offices, houses and schools, there is a mandatory maximum energy level allowed; those below that level pay reduced property tax for the first five years. License applications or notifications prior to 1 January 2013 benefit from energy efficiency discounts on property tax for the first 10 years. These measures only apply to new constructions and major energy renovations for which a planning permission or notification is required, from 1 January 2006.

Responsible organizations:

• Flemish tax authorities
• Flemish Energy Agency