Declaring rental income frightens many landlords. Between tax regimes, deductible charges and forms to fill in, it's easy to get lost. Yet with good organisation throughout the year, it's a formality that takes less than an hour.
Here's the essential information by country of residence.
Indexed cadastral income — in Belgium, private landlords are not taxed on the actual rent received, but on the indexed cadastral income increased by 40%. This is often much lower than the actual rent.
Exception: if you rent to a company or legal entity, the actual rent is taxable.
To declare: box III of the personal income tax return (property income).
Micro-foncier regime — if your gross annual rental income is below €15,000, you automatically benefit from a flat-rate allowance of 30%.
Actual regime — if your charges exceed 30% of the rent (loan interest, works, insurance), the actual regime is more advantageous.
Rental value — in Switzerland, even owner-occupiers are taxed on a notional rental value. For landlords, the actual rent received is taxable as income.
Deductible charges: maintenance costs, mortgage interest, administration fees.
Keep all your invoices and receipts throughout the year. In the event of a tax audit, you must be able to prove each charge deducted. A digital file per property is ideal.
The key is not to do everything in April. If you record your payments month by month in a dedicated tool, your return comes down to exporting the annual summary and transferring the figures.
Domavix generates a complete Excel export of all your collections by property and by year — exactly what you need to complete your return in minutes.
Annual Excel export included from the Starter plan. Your return in a few clicks.
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