People who used first‑home tax breaks and then buy, sell or rent other homes are facing tougher scrutiny. Whether renting out a property ends your right to a first‑home incentive isn’t decided by income from that house — it comes down to three concrete facts:
who holds title, where the property is registered (municipality), and whether statutory residency or waiting periods have been met. Before you act or dispute a decision, check those records first.
Why municipal location usually beats “how the house is used”
– Local administrators typically apply a territorial test: eligibility hinges on owning (or not owning) a qualifying dwelling inside the relevant municipal boundary. Occupancy or short‑term rentals rarely trump that
registry‑based check.
– In practice, deeds, cadastral entries and population‑register records matter far more than whether a home is rented, vacant, or owner‑occupied.
– Municipal registers are becoming digital and increasingly linked to tax databases. That means cross‑checks happen faster and mistakes or overlaps are spotted sooner.
The practical takeaway: if you want to preserve or challenge a benefit, concentrate on fixing the official records — transfer title, update residency
entries, and keep documentary proof — rather than arguing about how the property is used.
What happens if you sell the original property
– Selling the first‑home property removes the legal ownership obstacle that can block a repeat claim, provided the sale and title transfer are completed and visible in public records.
– That doesn’t erase other rules: waiting periods, residency requirements and documentary deadlines still apply. Authorities will expect verifiable proof that the old ownership ended before you claim the new benefit.
– In short: divest the disqualifying holding, then confirm the transfer in the land registry and population records before making a new claim.
Do you need to sell all your properties?
No. You do not have to liquidate every property. What matters is whether you still own a qualifying dwelling within the municipality whose rules determine entitlement. Keeping properties in other municipalities is generally fine, so long as the municipal test for the new purchase is satisfied. Still, if any retained property sits inside the same municipality, it can block the benefit.
Renting the property — what it means for your claim
– Leasing a dwelling for income does not automatically disqualify you from claiming first‑home relief for a different purchase. The decisive factors remain legal ownership and municipal location.
– Edge cases exist: tax classification of the rental, unresolved registration entries, or failure to update residence records can complicate matters. Authorities will rely on deeds, tax registrations and population‑register entries when deciding.
– Put simply: a rental contract helps explain use, but it doesn’t replace the land registry or municipal records that determine eligibility.
A short scenario
If you own an apartment in Municipality A and apply for first‑home relief for a purchase in Municipality B, the claim will succeed only if the rules require absence of ownership in Municipality B and you indeed do not own qualifying property there. Whether the Unit in Municipality A is rented is secondary; officials will look at the deed, tax filings and residence certificates.
Steps to reduce risk before buying or selling
– Pull certified extracts from the land registry and the municipal population register for every property involved.
– Ask the municipality in writing whether you qualify under local rules and keep that confirmation with your purchase documents.
– Make the sale and title transfer public and obtain proof of registration as soon as possible.
– If you rent, document leases formally (start/end dates, inventory, declared use) so the rental status is clear on tax returns and filings.
– Check waiting periods, residency transfer deadlines and any documentary requirements before completing a deed.
– Obtain tailored legal or tax advice focused on subsidy rules and local ordinances.
Practical steps at closing and if disputes arise
– Add a seller’s declaration about prior incentive use and any conditions tied to transfer.
– Save all filings, certified extracts and communications with municipal or tax officers.
– If a dispute occurs, assemble a timeline of deeds, leases, registry entries and correspondence; present that dossier to municipal officials or counsel.
– Use administrative appeals first — many disputes are resolved without court hearings — but be ready to seek formal rulings if records conflict.
Useful checklist before you sign
– Certified land‑registry extract(s)
– Population‑register (residency) extract
– Proof of sale and registry entry for any divested property
– Written municipal confirmation of eligibility (if obtainable)
– Lease agreements and tax declarations (where relevant)
– Legal opinion or notary confirmation when facts are unclear
Why municipal location usually beats “how the house is used”
– Local administrators typically apply a territorial test: eligibility hinges on owning (or not owning) a qualifying dwelling inside the relevant municipal boundary. Occupancy or short‑term rentals rarely trump that registry‑based check.
– In practice, deeds, cadastral entries and population‑register records matter far more than whether a home is rented, vacant, or owner‑occupied.
– Municipal registers are becoming digital and increasingly linked to tax databases. That means cross‑checks happen faster and mistakes or overlaps are spotted sooner.0