Demanding property owners to pay taxes for unheard rents is becoming increasingly indefensible.
Many landlords are small, any additional tax burden could be harsh in a higher risk of non-payment environment.
Data points at an increase of defaulters and crimes related to illegal occupancy.
The current market has a high potential for non-payment.
Taxing on unperceived income imposes an overcharge on the risk.
Legal security is being eroded due to collecting problems and taxing requirements.
This situation is discouraging offer causing price hikes.
Some owners are raising their prices, removing their homes from rental or selling occupied homes.
Conclusion: To rectify this situation, it is necessary to link taxation to the actual perception of rent and to speed up conflict resolution mechanisms.