Definition: A presumption on maintenance costs is the minimum annual income you are required to have to be able to maintain your movable and immovable assets (cars, yachts, residences –primary and secondary ones etc.) as well as your minimum annual maintenance costs. The presumption is calculated separately for each asset with specific criteria set by the Tax Authority.
 

1. Your residence

It is important that you know how to declare the property you live in, as well as your secondary residences.

Fill-in the details of the main residence, as well as of any other residences where you live in table 5 «Determination of the annual objective expenditure» section 1. You can enter them in three ways:

• based on the data derived from the E9 Property Details Declaration
• based on what you have entered in the previous year’s Income Tax Return.
• by filling-in your residence’s information again

Do not forget:

To enter the postal code of your main residence.

You should know that:

• The persons hosted do not complete this table.
• If you are not the owner of the property where you live, do not forget to fill-in whether the residence is leased or granted free of charge.

What is the difference between hosting and free granting?

In hosting, the property user (owner- lessee) lives in the same residence as a guest.

In granting, the property owner grants his/her residence to the guest and they do not live together, except in case of a free granting of part of the residence.
 

2. Your car

Check if the details of your passenger cars are correctly displayed in table 5. «Determination of annual objective expenditure» section 1c. . In case your vehicles are not correctly displayed, you should contact the Ministry of Infrastructure and Transportation.
 

3. Private tuition fees

Do not forget to declare the amounts paid for private tuition fees.