In accordance with the decision of the Parliament:

ARTICLE 1 (16,1994/1219)

Housing reserve

Income Tax Act (1535/92) in Article 3 The Community may deduct from its taxable income expenditure deductible from the construction, use, maintenance and repair of the building, maintenance and repair of the property related to the maintenance and use of the property in the place of residence Of the reserve ( Residence report ).

The Community can only reduce the income of the country of residence from the result other than the result of the business or the agricultural income. An entity whose principal activity is based on the ownership and management of a property or a rental activity based on property ownership may also deduct from his taxable economic income, where the entity has: Loans or interest subsidies granted for the construction, renovation or acquisition of dwellings, on the basis of one of the following laws:

1) Arajic (189/1993) ;

(2) the provisions of the (1190/1993) The law referred to in paragraph 1 (1);

3) Law on the interest rate subsidy on mortgage loans and housing loans (44/2001) ;

4) Law on the interest rate subsidy on mortgage loans (187/1980) ;

5) Law on the interest rate subsidy for housing loans (205/1993) .

(14.12.2004)

ARTICLE 2

Housing building

For the purposes of this law, a building with at least half of the surface area of the apartments is used for permanent residence at the end of the tax year. However, the residential building within the meaning of this law shall not be regarded as a residential property belonging to the trader's assets. (16,1994/1219)

The apartment is considered to be used for permanent residence if it is principally intended for use in this connection and is not used for other purposes. The building, which is mainly used for this purpose, is also considered to be used for permanent housing. (16,1994/1219)

The area of the building shall be defined as the area for which the external dimension is calculated on the basis of the surface areas of all layers, basement and heat insulated attic rooms. Parts, roofs and holdings with a free height of less than 160 cm shall not be counted in the area.

ARTICLE 3 (26.10.2001/900)

The size of the housing reserve

At the latest, in the Community accounts, the maximum amount of the amount of residency shall be set at EUR 68 per square metre of the area of residence in the tax year. Less than 200 square metres of land corresponding to less than 200 square metres, less than eur 3 500 is not deductible in taxation.

§ 4

Use of the housing reserve

The residence allowance shall be used to cover the expenditure referred to in Article 1 within 10 fiscal years after the end of the fiscal year for which the tax on residence has been deducted. In the past, the residence allowance shall be used prior to subsequent use. (16,1994/1219)

The expenditure to which the country of residence has been used is not deductible from taxation.

If the building block has been used to cover expenditure which would be deducted from the tax on an annual basis, the depreciation shall be accepted only from the difference between the amount of expenditure and the amount used to cover it.

§ 5

Statement of the tax return

The establishment and use of the housing allowance shall be adequately specified in the tax return.

ARTICLE 6

Inflammation of the housing reserve

The residence allowance, which has not been used during the period referred to in Article 4 (1), shall be counted as Community revenue in the tax year within which the residence report should have been used at the latest. (21.11.1991/1367)

If an entity is dissolved or ceases to own residential buildings within the meaning of Article 2, the country of residence shall be counted as income of the Community in the tax year in which the decision on the discharge of the Community has been taken, or in the tax year at the end of which the Community no longer owns 2 § residential buildings within the meaning of § (21.11.1991/1367)

If the dwelling is destroyed, the housing allowance shall be counted as Community revenue in the tax year, at the end of which the entity no longer owns its own destruction or any other residential property referred to in Article 2.

§ 7 (16,1994/1219)

Taking account of the residence allowance in the event of loss

The residence allowance shall not be taken into account in the calculation of the loss referred to in the Income Tax Act.

§ 8

Mandate authorisation

More detailed provisions on the implementation of this law may be adopted by a regulation.

§ 9

Entry into force and application

This Act shall enter into force on 1 December 1986. The law shall apply for the first time in the taxable amount to be delivered from the year of entry into force of the law.

HE 100/86, yyyy. 52/86, svk.i. 78 /86