Main exemptions
- A residential apartment with an area of up to 140 square meters (partial exemption)
- educational or religious institution
- public housing
- Construction/extension for the disabled
Important
The exemption for a residential apartment is limited - only for the part of the improvement that is related to the residence and up to an area of 140 square meters.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.