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When registering the business with the Tax Office, it may be useful to ask a surveyor or real estate to give a market value for the property and to note this in Annex B section 8 of the following year’s tax declaration. This value will stay in the books until the property is sold one day. In accordance with the years used for private use and for holiday rental, a different percentage applies to the usage for the business, often at a more favorable CGT rate.