The tax on sites for which economic activity has been abandoned aims to tackle sites that constitute visual pollution. Its aim is to help eradicate industrial wastelands or others areas that have been abandoned. These repel investors and reduce the economic appeal of Wallonia.
It is an annual tax that concerns the maintenance of these sites. For it to be taxable, the site must have certain characteristics.
The owner, or the individual who has the right of use for all or part of a site for which economic activity has been abandoned, is liable for the tax.
The tax is established after the second time an infringement is observed, as provided for by the taxation procedure