Key figures: Company directors: reclassification of rental income as professional income

Company directors – natural persons who hold a position as director, manager, liquidator or similar functions in a company must take into account that rental income obtained from this company for the letting of a built property will be reclassified as a company director's remuneration, to the extent that this income exceeds 5/3 of the revalued cadastral income (CI). 
Summary table: 
Assessment year in personal income tax Reclassified rental income
2027  Net rent - (non-indexed) CI x 5/3 x 5.75 
2026  Net rent - (non-indexed) CI x 5/3 x 5.63 
2025  Net rent - (non-indexed) CI x 5/3 x 5.46 
2024  Net rent - (non-indexed) CI x 5/3 x 5.37 
2023  Net rent - (non-indexed) CI x 5/3 x 4.87 
2022  Net rent - (non-indexed) CI x 5/3 x 4.63 
2021  Net rent - (non-indexed) CI x 5/3 x 4.60 
2020  Net rent - (non-indexed) CI x 5/3 x 4.57 
2019  Net rent - (non-indexed) CI x 5/3 x 4.47 
2018  Net rent - (non-indexed) CI x 5/3 x 4.39 
2017  Net rent - (non-indexed) CI x 5/3 x 4.31