Does your company rent or sublet real estate?

This category of income applies to businesses that own a property they rent, or rent a property they sublet (for example, your company rents a large medical practice and sublets several spaces to other healthcare professionals).

In both cases, the rents received are fully taxable and VAT is always exempt, with a few exceptions (professional leasing of a new building or a business center offering services).

Note that if you own a building privately, the taxation of rents depends on whether your tenant uses it for private or business purposes. In this case, rents do not appear in your business income but in your personal tax return.

💡 If you own a building privately, any related rents will not enter your professional income.