Your pool on the E9 return: declaration, categories and shared pools

When the pool is declared

Building a pool is a change to your real estate. In general it is declared with an amended E9 return once the work is finished. The deadline, and the year from which the pool starts to count towards ENFIA, are confirmed by your accountant based on when construction was completed.

The declaration applies whether the pool was built with a building permit or with a small-scale works approval. The engineer's file is the basis for the details that will be declared.

If the pool has been there for years and was never declared, do not leave it: your accountant will look at how to declare it now and what that means for previous years. And if you are buying a property that already has a pool, make sure it is described in the purchase documents, so you can declare it correctly on your own E9.

What details your accountant needs

To get the declaration right the first time, give your accountant:

• the square metres of the pool, as shown on the engineer's drawings and not estimated;
• whether the pool is outdoor or indoor;
• the approval or permit documents;
• in shared ownership, your per mille share (‰) from the deed of horizontal ownership or your title deeds;
• whether the pool is used in a business activity, such as rental rooms.

The last point matters mainly for the pool's deemed living expenses, which is a separate matter from the E9 declaration.

The three categories

On the E9, the pool is declared in one of three categories. This is not a formality, because the category determines how much its surface area counts towards ENFIA:

The category must match the actual situation and the pool's documents. It is not chosen on the basis of the lowest tax. Your accountant and, where needed, your engineer decide which one applies to you. You will find the percentages and what determines the category in our article on pools and ENFIA.

Shared pool: declaring by share

When a pool belongs to several owners, as in an apartment block or a residential complex, each owner declares it on their own E9 with their co-ownership share. The per mille shares are converted into a percentage: an owner with 200‰ declares 20 out of 100, and an owner with 125‰ declares 12.5 out of 100.

It helps a lot if the co-owners agree among themselves, so that everyone declares the same pool details and each declares only their own share. For the other issues around a shared pool, from consent to the rules of use, see pools in apartment blocks.

Common mistakes

• The pool is not declared at all, because “it isn't a house”.
• The square metres are written from memory instead of from the drawings.
• In shared ownership, one owner declares the whole pool or someone leaves it out.
• The use changes, e.g. the house starts being let to guests, and the accountant is not told.
• A renovation changes the dimensions and the declaration stays as it was.

General information, not tax advice. Your accountant confirms the details of the declaration, the category and the deadlines.

Questions

See also