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Practical tools for informed decision-making.
A property owner inquires whether they must pay tax on the imputation of income from a flat that is flooded and unusable for rent, and how a potential insurance compensation would be taxed. The DGT responds that the imputation of income is mandatory due to the mere availability of the property and explains the treatment of the compensation depending on whether it is for repair or due to destruction.
The tax team reviews your specific situation.
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