Steuerliche Nachteile aufgrund günstiger Vermietung

This parliamentary inquiry examines whether landlords face unfair tax disadvantages when choosing to rent out properties at rates below the market average. It aims to determine if current tax laws discourage the provision of affordable housing by penalizing those who do not maximize rental income. This procedure primarily affects property owners and landlords, as well as tenants seeking affordable housing. It focuses on potential reforms to tax incentives and regulations within the housing and public finance sectors.