Micro-housing: do you have to pay a tax in case of high rent?
Verified 06 December 2021 - Directorate for Legal and Administrative Information (Prime Minister)
No, that tax has now been abolished.
Until 2019, the owner of a dwelling with living space less than or equal to 14 m² had to pay an annual tax. It applied in certain cases depending on the amount of rent and the location of the dwelling.