I know Gas Water heaters need to be maintained once in two years by doing an 'entretien complete' .

I see a Electric water heater is used for shower and bath in an apartment I intend to buy. It is probably around 50 to 100 litre capacity, installed on the mezzanine floor in an attic apartment (on second floor), installed just behind the toilet. Literally a 1 meter  by 50 com electric boiler is sealed behind walls, only visible through an access door of 30 by 30 cm. I do not think any access is possible even for maintenance unless the tiles/bathroom wall are broke open.

Enclosing pictures which shows probably installation doesn't confirm to proper technical standards/Requirements.

Are there any requirements by law  for electric water heaters to do any routine checks in Brussels capital region?

Thanks in advance

Hello Forum,

I am living in a ''maison de maitre" in Brussels capital region. It is more like a penthouse which has been split into three apartment
I own both ground floor and first floor apartment.  I am in the process of buying the last apartment in this small building.

We are living in one apartment;  If I succeed in purchase, I may use it for our own family as a duplex apartment or may consider renting it out to a private person as an unfurnished apartment.

We have already rented out another apartment in this building  to a private person as a unfurnished apartment. I am considering to rent out second apartment as well. If this happens I would be renting two individual apartments for private persons as unfurnished.

I am a Belgian citizen. Only my family is living in one of these apartments.  Neither my wife nor me have any income in Belgium.  I am living and working in a Non-EU country currently and do not pay any taxes in Belgium. This situation may change if I get a job in Belgium and move back to Belgium. We are already paying cadastral taxes annually for the two apartments we own already.

-(1) Do I Need to pay any extra taxes in Belgium I I rent my second apartment in the same building ?
-(2) What will be the tax implications if I rent one or both apartments as furnished apartments?
-(3) Is it illegal to rent out an apartment in Brussels to AirBNB, for a few weeks in a year, while my family lives there most of the time?
-(4) What happens to taxation on rental income in Belgium if I become non-resident in Belgium(move to a non-eu country ) and only rent out apartments in Belgium?