US EditionNebula for Short-Term Rental
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Part of the innovations in the housing reform also concern South Tyrol's Höfegesetz. Core piece: In the future, a closed farm may only be acquired with the approval of the local farm commission and only if two central conditions are met.The first concerns agricultural activity: the acquirer must either be a self-managing farmer, work in agriculture or prove previous professional experience in agriculture.The second condition concerns agricultura…
If the tax system of renters in tourist furnished accommodation is complex, the social system is also complex. Since 1 January 2021, non-professional furnished renters withdraw more than €23,000 of annual receipts from seasonal furnished rental activities are in principle subject to social contributions (in lieu of social levies). Therefore, a taxpayer may have the status of renter in non-professional furnished accommodation (LMNP) and be subjec…
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