Information database

Taxation

Taxation of rental income
General information
Deducting expenses
Rental income
Renovations
Fixtures and appliances
Renting to a relative
Travel expenses and other expenses
Own use and its implications
Losses incurred by the rental operation
Investing via a limited liability company
Value added tax
Tax Return Guide
Entering as income and as funding
Entering as income and as funding
Deciding on funding
Adjustment options for housing company’s annual financial statement
Acquisition and transfer
Transfer tax
Capital gains tax
Gift tax and inheritance tax
Flipping apartments
Taxation
Sulje
Taxation of rental income
General information
Deducting expenses
Rental income
Renovations
Fixtures and appliances
Renting to a relative
Travel expenses and other expenses
Own use and its implications
Losses incurred by the rental operation
Investing via a limited liability company
Value added tax
Tax Return Guide
Entering as income and as funding
Entering as income and as funding
Deciding on funding
Adjustment options for housing company’s annual financial statement
Acquisition and transfer
Transfer tax
Capital gains tax
Gift tax and inheritance tax
Flipping apartments

Own use and its implications

A landlord may face a situation where they need their leased apartment for their own use. On the other hand, it is quite common that a place that is first used as a home is later utilized as an investment and a rental apartment. It may also be the case that an apartment is rented in part or sublet, meaning that a part of it is always used personally by the landlord. This personal use affects the deductibility of expenses.

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A landlord may face a situation where they need their leased apartment for their own use. On the other hand, it is quite common that a place that is first used as a home is later utilized as an investment and a rental apartment. It may also be the case that an apartment is rented in part or sublet, meaning that a part of it is always used personally by the landlord. This personal use affects the deductibility of expenses.