As stated by the Federation in its letter, the proposals aim, among other things, to prioritize the increase in the supply of rental housing by:
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Harmonizing the tax brackets and rental tax rates with the other two personal income tax scales, particularly with the income tax scale for individual businesses/self-employed professionals.
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Three-year tax exemption for vacant properties: To significantly contribute to the rental market by increasing the availability of properties, this important measure requires immediate adjustments:
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Reduction of the vacancy period from three years to 18 months.
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Elimination of the three-year minimum lease term to ensure that those who have the greatest difficulty finding housing, such as seasonal workers, substitute teachers, rural doctors, military personnel, and law enforcement officers, are not excluded as potential tenants.
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Removal of the provision regarding the loss of the tax exemption if the property is vacant during the rental period, ensuring that the lessor is not held "hostage" by the tenant.
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Expenditure for property upgrades: Immediate issuance of a Joint Ministerial Decision (JMD) outlining the terms for subsidizing costs of work and materials for the year 2025, with a subsidy amount of up to €16,000.
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Abolition of any supplementary tax on ENFIA (Property Tax) and a 3% discount for one-time payment. No management or collection of ENFIA by the municipalities.
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Extension of the €800,000 tax exemption to include inheritance succession and new living "inheritance contracts." Abolition of the tax on the distribution of property among co-heirs up to the second degree.
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Full exemption of listed buildings from ENFIA and tax relief measures for owners to cover the cost of their restoration.
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Possibility to defer taxation on unpaid compensation for the use of property.
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Separate taxation for apartment buildings on the rents of their common areas.
