Four jurisdictions, four systems
In Belgium, energy policy is a regional competence. This is more than an administrative distinction: it means that the rules governing which certificate is required, when it applies, which buildings are covered, and how compliance is assessed differ depending on where an asset is located. Luxembourg, by contrast, operates under a single national framework, albeit one built on a different methodology. For owners and investors managing portfolios across Belgium and Luxembourg, this creates an additional layer of complexity.
Flanders: the most advanced framework
Flanders has taken the lead in implementing EPC obligations for non-residential buildings through the EPC NR. Since 1 January 2025, all large non-residential units with a usable floor area of 1,000 m² or more must hold a valid EPC NR, regardless of whether the building is being sold or leased. From 1 January 2026, this requirement will extend to all remaining non-residential units below 1,000 m².
The implications of non-compliance are significant. Administrative fines of up to €200,000 may apply to owners who fail to meet the obligation, while the certificate itself is valid for only five years.
Looking ahead, regulatory requirements will become even more stringent. By 2030, all large non-residential units will not only need a valid EPC NR, but will also be required to achieve at least an EPC label E. This threshold effectively requires more than 5% of a building's energy consumption to be covered by on-site renewable energy sources, such as solar panels or heat pumps.
This is a more demanding target than it may first appear. Solar panels installed on the rooftops of mid- and high-rise office buildings typically generate only 1% to 4% of total building energy demand. For many assets, solar alone will therefore not be sufficient. Meeting the requirement will often require a combination of renewable generation, lower overall energy consumption and heating system upgrades. For many buildings, renovation is no longer a long-term consideration, but a near-term strategic necessity.
It is also important to understand what the EPC actually measures. The EPC score is not based on the building's actual measured energy consumption or renewable energy production. Instead, it reflects the building's theoretical primary energy consumption, expressed in kWhprimary/m².
Brussels-Capital Region: transaction-triggered, but evolving fast
In Brussels, the EPC framework has traditionally been transaction-triggered. An EPC certificate is currently required for tertiary units of 500 m² or more whenever a building is sold or leased. Office units below 500 m² and other building types, including retail, schools, cinemas and healthcare facilities, have so far been exempt, pending the full rollout of the revised CoBrACE framework.
However, the regulatory landscape is evolving rapidly. A major revision of the CoBrACE framework was adopted in March 2024, introducing minimum energy performance requirements for both residential and non-residential buildings and aligning Brussels' approach with the recast Energy Performance of Buildings Directive (EPBD IV). New buildings continue to require an EPC certificate once they comply with the applicable energy performance standards.
Unlike Flanders, Brussels does not link its EPC label to a minimum share of on-site renewable energy. Instead, the EPC rating is based on the building's theoretical primary energy consumption, expressed in kWhprimary/m², with the EPC label directly reflecting the calculated energy score.
For owners of Brussels assets, the direction of travel is nevertheless clear. Energy performance requirements will tighten progressively, leaving a narrowing window to anticipate future obligations. The region has introduced a phased trajectory for non-residential buildings:
- By 2035 (at the earliest): an EPC score below 2 × the major renovation threshold.
- By 2045: an EPC score below 1 × the major renovation threshold.
- By 2050: all non-residential buildings are expected to move towards the zero-emission building standard.
Wallonia: still in transition
Unlike Flanders and Brussels, Wallonia does not yet have a mandatory EPC framework for non-residential buildings. While residential certification is already in place, the tools and methodology for offices, retail and other tertiary assets are still under development.
This does not mean the region can be overlooked. Wallonia has progressively implemented successive European Energy Performance of Buildings Directives, and its regulatory framework continues to evolve. The absence of a mandatory EPC today should therefore not be mistaken for a low-risk position. With Europe's decarbonisation agenda moving forward, it is increasingly a question of when, not if, non-residential certification will become mandatory.
Beyond future compliance, the current situation also creates a practical challenge for investors seeking EU Taxonomy alignment. Existing non-residential buildings are typically expected to demonstrate their energy performance through an EPC. In the absence of a Walloon certificate, however, a pragmatic alternative is available: an energy performance assessment can be carried out using the methodology of another Belgian region, such as the Brussels EPC framework, to establish an equivalent energy performance score.
While this does not replace a future Walloon EPC, it provides a robust, methodology-based basis for EU Taxonomy assessments and sustainability reporting. For owners of Walloon assets pursuing Taxonomy alignment, this is already a valuable option worth considering.
Luxembourg: one national system, a different approach
Luxembourg operates a single, unified EPC framework — locally known as the passeport énergétique or Energiepass. Unlike Belgium's three regional systems, there is no internal fragmentation to navigate. However, the framework follows a different methodology, which is important for owners and investors active across both markets.
One key difference lies in the scope. While Belgium generally distinguishes non-residential buildings based on floor area thresholds, Luxembourg classifies a building as non-residential when less than 90% of its energy reference area is dedicated to residential use. Mixed-use assets therefore require particular attention.
The certification methodology also differs. New non-residential buildings receive an EPC based on calculated energy performance and CO₂ emissions, whereas existing buildings are assessed using actual measured energy consumption. This is a significant distinction from Belgium, where EPC ratings remain based on theoretical calculations regardless of a building's age.
The Luxembourg EPC uses a rating scale from A to I and is valid for ten years, compared with five years for the Flemish EPC NR. A certificate is required when a non-residential building is sold, leased, newly constructed, renovated or extended, with key energy indicators also disclosed in sales and rental documentation.
Unlike Flanders, Luxembourg currently does not link its EPC to mandatory renovation requirements. The certificate remains primarily an information tool. However, this should not be interpreted as a permanent position. Under the revised EPBD IV, Member States must introduce minimum energy performance standards for non-residential buildings, making future renovation requirements increasingly likely as Luxembourg completes the transposition of the directive.
For owners and investors, the message is clear: while Luxembourg's framework is currently less prescriptive, the regulatory direction follows the same European trajectory. Monitoring future legislative developments will therefore be essential.
