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The tenant who occupies the accommodation on 1to January must pay the housing tax for the year.
If he moves within the year, he must pay the housing tax for the dwelling he occupied on the 1stto January before moving.
The owner of the house has 3 months for report move of its tenant at the tax centre.
Who shall I contact
Provide the tax services with the name of the former tenant, the date of his departure, the identity of the new tenant and the date of his move.
FYI : if the landlord does not report his tenant's move to tax services, he will have to pay the tax himself.