Declaration of real estate for residential use


From January 1 , 2023, a new reporting obligation is imposed on all owners of residential premises.


  1. Who must make a declaration of occupation of real estate?
  2. What assets are covered by the reporting obligation?
  3. What information must be provided about the property?
  4. When must the occupancy declaration be made?
  5. How to make the occupancy declaration?
  6. What are the sanctions for non-compliance with this obligation?
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