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Landlords must pay a tax on capital income. Any expenses for the production of rental income are tax-deductible. All receipts of expenses must be retained for a period of six years following the fiscal year. Rental income taxes are payable with a tax card or as advance taxes. 

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Landlords must pay a tax on capital income. Any expenses for the production of rental income are tax-deductible. All receipts of expenses must be retained for a period of six years following the fiscal year. Rental income taxes are payable with a tax card or as advance taxes.