How and why to report an occasional lease to the tax office
Even a flawlessly drafted occasional lease offers no special protection if the landlord fails to report it to the tax office in time.
Deadline and how to file
The landlord has 14 days from the start of the lease to file the notification with the tax office competent for their place of residence. It can be done in person, by post, or electronically.
What happens if the deadline is missed
Without timely notification the lease effectively loses its occasional status — in a dispute the court will apply the general rules of tenancy, including the lengthy eviction procedure.
Check before filing:
- The lease start date — the 14 days run from it
- The office competent for the landlord's residence, not the flat's address
- Both parties' details and the address of the rented flat
- A retained confirmation of filing — the tenant may ask to see it
The notification is filed by the landlord — it is their statutory duty and we do not take it over. Our part is the third document in the set: the replacement-property owner declaration, ready in one business day.
Still have questions?
We'll prepare the documents needed to conclude the occasional lease agreement.
