Holiday homes in De Panne: permits, zones and taxes in 2026

Updated on 14 September 2026

De Panne set out its framework in September 2025 and gave owners until 1 May 2026 to comply. That date has passed. An owner who is letting today must therefore submit their permit application without delay. A property already registered with Toerisme Vlaanderen can be let while the application is being processed, according to the written reply of 9 September 2026. This guide describes the law as it stood on 14 September 2026. It is based on two written replies from the municipality: from the Team Omgeving on 9 September on the procedure, and from the Team Financiën on 11 September on the taxes.

Which zone is your property in?

Everything starts here. The municipality has divided its territory into three zones without publishing a list of streets: the zoning exists only in the form of two maps, one for De Panne and one for Adinkerke.

Source: municipal council resolution of 8 September 2025 approving the beleidsmatig gewenste ontwikkeling (BGO) vakantiewoningen, and official maps published on depanne.be.

This zoning is a guidance framework (richtinggevend kader), not a planning regulation. The resolution of 8 September 2025 says so itself: the BGO does not create regulatory requirements, and the municipal executive must give reasons for every permit decision. Its article 2 announces that the framework will be anchored in a binding regulatory instrument, with the procedure to be launched within the year. In practice, it is the yardstick the municipal executive applies when assessing each application.

Two metres of pavement can tip an application either way. Find the address on the map, then have the Team Omgeving confirm the zone in writing before you buy or sign a management agreement. We do this every time: on a case we handled in September 2026, the municipality confirmed by email, in less than twenty-four hours, that an address was in the tourist zone.

What are the three permit conditions?

For a vakantiewoning to be allowed, the municipality applies three conditions:

1. Housing quality, in line with the deelverordening "Woningkwaliteit meergezinswoningen", or in line with the building permit for buildings authorised before 2018.
2. A maximum of twelve sleeping places per vakantiewoning.
3. An address in a permitted zone, as defined by the zoning above.

In the Woonwijk zone, a transitional arrangement remains. A planning permit already obtained remains valid, and registration and the tax are still due. A property that is registered but has no permit can only be regularised if its aanmelding with Toerisme Vlaanderen predates 1 September 2025, with housing quality guaranteed and a maximum of twelve sleeping places. Outside these two cases, the municipality states that it no longer allows any new vakantiewoning, although each application is still examined and decided with reasons on a case-by-case basis.

Note: the municipal framework only covers vakantiewoningen, that is, properties let on a commercial basis. A second home lent to family without any commercial activity falls outside its scope, but it remains subject to the second-residence tax described below.

Does the 4 × 30-day exemption protect you?

Not in De Panne, according to the municipality's written position. Asked on 8 September 2026 how it treats the Flemish exemption for four periods of thirty days, the Team Omgeving replied the next day that the change of use must be applied for "van zodra er kosten gegenereerd worden", meaning as soon as charges are generated.

This reply is an administrative position, not a regulatory text: the municipal framework remains a richtinggevend kader, announced as due to become binding. But it is the interpretation the municipality applies to applications. As soon as there is paid letting, it expects a permit. Do not build your project on this exemption, and have your case checked by an adviser if you intend to claim it.

How does a permit application work in De Panne?

This is the least understood point, and the municipality gave a precise answer on 9 September 2026:

• No architect is required for a simple change of use without building work. In many cases, the building's managing agent (syndic) already holds the construction plans.
• The application is free of charge. The municipality only charges €25.00 if it has to digitise a paper application itself.
• A third party can prepare and submit the application. The owner must be listed as the applicant (aanvrager) in the Omgevingsloket, with an authorised representative acting as the drafter (opsteller). The owner must therefore have eID or itsme access.
• The time limit is sixty days for a decision by the municipal executive, from the moment the application is declared complete.
• Letting can continue while the application is being processed for a property that is already registered.

The required documents: a photo of the façade, photos of the existing interior, a site plan, a scaled floor plan showing the dimensions of each room (length, width, ceiling height), the floor area in m² of each room with the beds drawn in, the Toerisme Vlaanderen registration and the fire safety certificate. No co-ownership certificate is required for an apartment.

So the real work is the dimensioned plan with the beds. The rest is administrative paperwork. If you would rather combine the permit, registration and tourist tax into a single procedure, that is what HOSTEA Commun' covers, as described below.

How much are the municipal taxes?

In De Panne, two municipal taxes apply cumulatively, which is not the case everywhere. In Knokke, for example, article 3 § 5 of the 2026-2031 lodging tax regulation excludes accommodation subject to that tax from the second-residence tax; in Middelkerke, article 2 of the 2026-2031 second-residence tax regulation excludes rental units operated as part of a "logiesverstrekkend bedrijf", an accommodation business.

Lodging tax (belasting op de toeristische logies), municipal council regulation of 15 December 2025, published on 19 December 2025, tax years 2026 to 2031 (article 1), annual flat rate per unit:

The liable party is the operator; if the operator is not known, the owner is presumed to be the operator, and the owner and co-owners are jointly and severally liable (article 3). The tax is due even if the accommodation remains unoccupied or unpaid (article 3). It is collected by way of an assessment roll (article 7), and an objection may be lodged with the municipal executive within three months (article 8). Starting on or after 1 July costs only 50% of the rate (article 6).

The 2026-2031 regulation contains neither a declaration requirement nor a surcharge. The municipality's procedure page, up to date as at 1 May 2026, nevertheless lists an "aangifte toeristisch logies" as the fourth step. The municipality also states on its website that the Team Financiën sends a declaration form to known landlords, to be returned as soon as possible, and that failing this it issues an ex officio assessment with a surcharge. That questions-and-answers page is undated and still quotes the old rate scale. So do declare your property; only the surcharge, which is absent from the 2026-2031 regulation, still needs to be confirmed by the Team Financiën.

Second-residence tax (belasting op de tweede verblijven), municipal council regulation of 15 December 2025, tax years 2026 to 2031, received from the municipality in September 2026. Since 2026 it has replaced the former tax on dwellings without a domiciled resident, which amounted to €676 and €912 in 2025. It applies to any dwelling actually in use where no one is domiciled on 1 January (article 2).

The amount rises every year until 2031; the full rate scale is set out in article 4 of the regulation. The liable party is the owner on 1 January, even when the property is let or used by a third party (article 3). It makes no difference whether the owner is domiciled in the municipality or not. In the case of usufruct, surface rights or emphyteusis, the tax is payable by the usufructuary, the holder of surface rights or the emphyteutic leaseholder. Letting your property therefore does not exempt you from it; only the exemptions in article 5 can apply.

Article 5 provides for exemptions, three of which are relevant to owners:

• major renovation that makes the property uninhabitable: one year from the start of the works, extendable by one year on supporting evidence;
• a new buyer: the tax year following the year of acquisition, provided that a domicile is established in the property within six months;
• a property put up for sale whose last domiciled occupant left within the six months preceding the tax year: one tax year, provided that a new domicile is established there within six months of that departure.

None of them covers holiday letting as such. You can challenge the assessment by lodging a written, reasoned objection with the municipal executive (article 8). The deadline is three months from receipt of the assessment notice.

The regulation justifies this tax by reference to the additional municipal levy on personal income tax. Second-home owners do not pay that levy in De Panne. In September 2026, the municipality confirmed in writing an additional levy of 5%. It only concerns residents domiciled in De Panne.

Order of magnitude for 2026 for an apartment of over 45 m² let on a short-term basis: €185 lodging tax plus €1,119 second-residence tax. That is €1,304 a year, around €1,300 in municipal charges, according to the two regulations of 15 December 2025.

Which Flemish obligations still apply?

The municipal permit does not replace anything in the regional framework. Two obligations apply before the first paid night:

• The aanmelding with Toerisme Vlaanderen, compulsory even for a single night a year. The registration number is obtained before hosting the first guest (Toerisme Vlaanderen aanmelding page, accessed on 14 September 2026).
• The fire safety certificate. A vakantiewoning counts as a single rental unit. Up to 9 sleeping places, the certificate is issued by ACEG vzw, the body designated by Toerisme Vlaanderen (brandveiligheidsnormen page). Vinçotte ended its collaboration with Toerisme Vlaanderen on these audits on 28 September 2025 (vincotte.be). From 10 to 12 sleeping places in a building complex that also contains other accommodation, dwellings or commercial uses, the application goes through the mayor and the fire and rescue zone. Toerisme Vlaanderen refers to complexes "waarin andere logies, wooneenheden of commerciële functies voorkomen" (brandveiligheidsnormen page). In De Panne, that is Brandweer Westhoek, via its online form since February 2026 (municipal article of 24 February 2026).

These two documents are also on the list of documents to be attached to the permit application. So they are not the last step, but a prerequisite.

What does HOSTEA Commun' do for your formalities in De Panne?

HOSTEA Commun' brings together the municipal and regional formalities for a holiday let, with or without a management agreement: written confirmation of the zone from the Team Omgeving, a dimensioned furnished plan with the beds drawn in, preparation and submission of the permit application in the Omgevingsloket with follow-up until the decision, and support with the Toerisme Vlaanderen aanmelding and the lodging tax declaration. One municipality, one application, a single point of contact.

In De Panne, everything starts with the zone. We ask the Team Omgeving to confirm in writing which zone your address is in: in September 2026, the reply came in less than twenty-four hours. If your property is in the Woonwijk zone without a permit and without an aanmelding predating 1 September 2025, this confirmation will show it straight away. You remain the applicant in the Omgevingsloket and sign off with your eID; HOSTEA acts as the drafter. Once the survey has been done, the application is submitted within five working days. The municipality's processing time, on the other hand, cannot be promised.

HOSTEA Conform' remains responsible for the fire safety side: audit, ISO 7010 signage, evacuation plan, fire extinguisher and detectors, and attendance at the ACEG inspection.

Frequently asked questions

Further reading

Sources

• Gemeente De Panne, municipal council resolution of 08/09/2025, "Vakantiewoningen: beleidsmatig gewenste ontwikkeling. Vaststelling richtinggevend kader" (PDF, reviewed on 14/09/2026): https://www.depanne.be/sites/default/files/2025-09/Vakantiewoningen-beleidsmatig-gewenste-ontwikkeling-Vaststelling-richtinggevend-kader_0.pdf
• Gemeente De Panne, pages "Voorwaarden voor vakantiewoningen", "Zones vakantiewoningen" and "Vergunning aanvragen en procedure", accessed on 08/09/2026: https://www.depanne.be/nl/omgeving-bouwen-verbouwen/beleid-vakantiewoningen/voorwaarden-voor-vakantiewoningen, https://www.depanne.be/nl/omgeving-bouwen-verbouwen/beleid-vakantiewoningen/zones-vakantiewoningen, https://www.depanne.be/nl/omgeving-bouwen-verbouwen/beleid-vakantiewoningen/vergunning-aanvragen-en-procedure
• Gemeente De Panne, maps of the vakantiewoningen zones, De Panne and Adinkerke, accessed on 08/09/2026: https://www.depanne.be/sites/default/files/2025-08/vakantiewoningen-zones-De-Panne.jpg and https://www.depanne.be/sites/default/files/2025-08/vakantiewoningen-zones-Adinkerke.jpg
• Gemeente De Panne, belasting op de toeristische logies, municipal council meeting of 15/12/2025, published on 19/12/2025, tax years 2026 to 2031, full text (articles 1 to 10) reviewed on 14/09/2026: page https://www.depanne.be/nl/belasting-toeristisch-logies and PDF https://lblod.depanne.be/LBLODWeb/Home/Overzicht/5c80471b90e518d0911765f596b29755cb306f598c3da2893b3b3c45bc4406ee/GetPublication/?filename=Uittreksels_15-12-2025_94185.pdf&q=d97a05ac-5fd7-b014-d806-92bdfb2a08f9
• Gemeente De Panne, questions and answers on the lodging tax (undated page, 2022 form, old rate scale), accessed on 14/09/2026: https://www.depanne.be/nl/over-de-panne/beleidsdocumenten-reglementen/belastingen/overzicht-belastingen-retributies/belasting-op-een-toeristisch-logies/veelgestelde-vragen-over-de-belasting-op-een-toeristisch-logies
• Gemeente De Panne, belasting op de tweede verblijven, municipal council meeting of 15/12/2025, tax years 2026 to 2031, full text (articles 1 to 11) received from the Team Financiën on 11/09/2026; page https://www.depanne.be/nl/belasting-op-de-tweede-verblijven
• Gemeente De Panne, Team Omgeving, written reply of 09/09/2026 (zone, procedure, documents, cost, time limits, 4 × 30-day exemption).
• Gemeente De Panne, Team Financiën, written reply of 11/09/2026 (2026 second-residence tax rates, 5% additional personal income tax levy).
• Gemeente De Panne, "Brandveiligheidsattest voor toeristische logies voortaan digitaal aan te vragen", 24/02/2026: https://www.depanne.be/nl/brandveiligheidsattest-voor-toeristische-logies-voortaan-digitaal-aan-te-vragen
• Toerisme Vlaanderen, "Je logies aanmelden", accessed on 14/09/2026: https://toerismevlaanderen.be/nl/logies/aanmelding
• Toerisme Vlaanderen, "Brandveiligheidsnormen" (ACEG vzw for bijlage 2, the mayor for bijlages 2/1, 3 and 4), accessed on 14/09/2026: https://toerismevlaanderen.be/nl/logies/brandveiligheidsnormen
• Vinçotte, "Brandaudit toeristische logies", end of the collaboration with Toerisme Vlaanderen on 28/09/2025, accessed on 14/09/2026: https://www.vincotte.be/nl/brandaudit-toeristische-logies
• Gemeente Knokke-Heist, belasting op toeristische logies 2026-2031, article 3 § 5 (not cumulative with the second-residence tax): https://www.knokke-heist.be/sites/default/files/paragraph-file/Uittreksels%20individueel%20-%202025-12-02T114700.379.pdf
• Gemeente Middelkerke, belastingreglement op de tweede verblijven 2026-2031, article 2 (rental units of a "logiesverstrekkend bedrijf" excluded): https://publicaties.middelkerke.be/reglementen/Tweedeverblijven1.html
• Vlaamse Codex, decree of 5 February 2016 "houdende het toeristische logies" (Logiesdecreet), article 5 on the aanmelding, consolidated text accessed on 14/09/2026: https://codex.vlaanderen.be/PrintDocument.ashx?id=1026527&datum=&geannoteerd=false&print=false

This article is for information purposes and does not replace professional advice. Have your situation checked by the municipality of De Panne, your accountant or your adviser before making any binding decision.

Last updated: 14 September 2026. Changelog: 14 September 2026, added the second-residence tax rates for 2026-2031, the regulation received from the municipality, liable party, exemptions, objection and additional personal income tax levy; same day, second pass after review: tax surcharge removed (absent from the 2026-2031 lodging tax regulation), fire safety certificate re-sourced (ACEG vzw, Vinçotte, Toerisme Vlaanderen thresholds), 4 × 30-day exemption reworded as the municipality's written position, HOSTEA Commun' offer, sources with URLs; same day, third pass: framing aligned with the procedure (a registered property can be let while the application is processed, according to the municipality), fire safety criterion, Middelkerke, additional personal income tax levy, ACEG and Vinçotte, aangifte from the procedure page, quick answer, Logiesdecreet source; 10 September 2026, article created, municipal zoning, three permit conditions, procedure confirmed by the municipality on 09/09/2026, lodging tax for 2026-2031.