What is the penalty for illegally renting out an apartment?

In recent years, the activities of government bodies aimed at combating the illegal residence of citizens, including migrants, have been tightened in Russia. The state budget is not replenished with funds received from the legalization of income concealed by citizens and organizations.

In order to avoid problems that inevitably arise during the illegal rental of residential premises, relations should be formalized taking into account the requirements of the law.

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Law on renting out apartments (renting)

Chapters 34 and 35 of the Civil Code of the Russian Federation regulate the basic set of relations that arise during the provision of residential real estate for temporary use (rent and rental) for a fee.

Since these types of contractual relationships are of a paid nature and the lessor receives income, the requirements of tax legislation should also be taken into account.

Based on the legal status of the apartment owner, the income received is taxed:

• Personal income tax (Chapter 23 of the Tax Code of the Russian Federation);
• Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation);
• Taxes under special taxation regimes - simplified and patent systems (Chapters 26.2; 26.5 of the Tax Code of the Russian Federation).

Taxpayer Responsibilities

According to Art. 19 of the Tax Code of the Russian Federation, taxpayers are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively.

Individuals

Individuals receiving profit from renting out an apartment are required to submit a declaration in form 3-NDFL to the tax office at the place of their permanent registration by April 30 following the reporting year..

Taxpayers are required to transfer the tax payment calculated in the declaration for the tax period (year) by July 15 following the reporting period.

The tax base (the sum of all payments received for residential premises) can be reduced by the amount of the tax deduction.

Citizens have the right to such deductions:

1. Those who transfer part of their income to charity (a deduction is provided in the amount of the donation, but not more than 25% of the income received);
2. Those who pay for their own education or the education of children (in the amount of expenses incurred, but not more than 50 thousand rubles);
3. Those who purchased medical services or medications prescribed by a doctor at their own expense (in the amount of actual expenses incurred);
4. Making additional contributions to pension insurance (in the amount of paid contributions);
5. Those who incurred expenses for the purchase or construction of housing (the deduction does not exceed 2 million rubles), including at the expense of loan funds (the deduction is provided in the amount of interest paid on the loan, but not more than 3 million rubles).

If you want to learn how to transfer property when renting out an apartment, we advise you to read the article.

Individual entrepreneurs

Individual entrepreneurs who receive income from leasing residential premises fulfill their tax obligations by choosing one of the special tax regimes:

• Under the simplified taxation system (STS), the taxpayer chooses the method of forming the tax base . If only profit is included in the base, then a rate of 6% is applied . Income minus expenses incurred is subject to 15% tax . A quarterly return must be submitted.
• A more preferable option for entrepreneurs whose source of profit is income from renting out housing is the patent system . To implement this regime, each subject of the Russian Federation legally determines the potential amount of income per year for specific types of business activity. This value is the tax base. The tax rate is 6% . There is no need to provide a tax return.

Organizations

Organizations can carry out their activities both in the general taxation regime and using the simplified tax system.

Under the general regime, legal entities providing housing rental services are required to pay income tax. The base rate is 20%.

Illegal rental of housing - what the dangers are and how to avoid problems

With the right approach and competent attitude to its obligations, the owner of a leased property must annually submit a residential lease agreement in 3 copies to the Federal Tax Service for registration. Then, at the end of the reporting period, fill out the appropriate tax return and pay one of the taxes.

We recommend reading: Is Plaster Dangerous When Inhaled?

The owner of the living space risks the most by allowing tenants into the house without legal registration of the transaction and reporting it to the tax office. The danger may arise not only from unscrupulous tenants, but also from regulatory authorities.

Responsibility for non-payment of taxes

Tax legislation establishes financial liability for illegal rental of an apartment in the form of a fine for:

1. Failure to fulfill the obligation to pay tax (Article 122 of the Tax Code of the Russian Federation) – from 20 to 40% (if the offense was committed intentionally) of the amount of the unpaid tax payment;
2. Failure to submit a declaration (Article 119 of the Tax Code of the Russian Federation) - 5% of the contribution to be transferred for each month of delay, but not more than 30% and not less than a thousand rubles.

For significant violations of the requirements of tax legislation , expressed in non-payment of taxes on a large scale (more than 600 thousand rubles within 3 years - for citizens and 2 million rubles - for legal entities) and based on the severity of the crime, criminal liability has been introduced (Articles 198, 199 of the Criminal Code RF) in the form:

• Fine;
• Forced labor;
• Arrest;
• Imprisonment.

You may be interested in an article about an alternative real estate transaction when buying and selling an apartment, you can read about it here.

Where to complain?

Often, when renting out housing, owners are only concerned with extracting maximum profit and are not too picky about the formalization of contractual relations and the identity of the tenant. As a result of such carelessness, not only the budget suffers from lost taxes, but also the neighbors due to the behavior of tenants.

Where can I complain about my neighbors renting out their apartment illegally?

To resolve the situation, interested parties (neighbors) can file a complaint with the relevant government authorities.

Where can you anonymously snitch on your neighbors if they are renting out an apartment illegally?

The apartment next door has turned into a brothel, what should I do? Oddly enough, in our lives there are people who are ready to turn their residential premises, which they own as property, into a brothel. This fact occurs only because of the opportunity to earn large sums of money in a short time.

In this case, neighbors must fight this fact without fail. The authorities involved in protecting the rights of citizens have been listed above.

The fight should only be waged together with other neighbors. In this situation, you need to complain not only about extraneous noise coming from the apartment, but also about the possibility of other citizens being in the company of dubious individuals and the possibility of acquiring various kinds of diseases.

How to legally rent out an apartment?

Correct actions by the landlord will not only avoid problems with the law, but also fully protect their interests and avoid unexpected losses.

The main document regulating the relationship between the owner and the intended residents of the apartment is the contract.

If the user of the housing is an individual, then a rental agreement is drawn up.

A lease agreement is concluded with a legal entity . Any of these documents must be in writing.

Agreements concluded for a period equal to or exceeding one year are subject to state registration.

To minimize costs, it is better to enter into contracts for a period of less than a year and with the possibility of extension. In this case, you do not need to pay a registration fee.

An apartment can be rented out by the owner or a person authorized by him . If possible, it is preferable to act independently, since public trust in transactions through a representative is much lower , and a fee is charged for issuing a power of attorney by a notary.

In order to obtain the maximum amount of income from the provision of housing for rent (hire), it is necessary to decide in advance on the system for calculating and paying tax payments.

This choice depends on many factors:

1. Number of objects to be rented;
2. Tax policy of a constituent entity of the Russian Federation;
3. Potential income;
4. Real estate category (economy class housing or luxury apartments);
5. Amount of housing maintenance costs;
6. Landlord status (individual or individual entrepreneur).

The final choice can be made only after first calculating all possible options.

We must not forget about the direct payment of tax and submission of a declaration, since violation of the requirements of tax legislation threatens significant expenses in the form of fines and unpleasant consequences for the reputation.

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If a person has free space, he can rent it out. Completing the action allows you to pay for the maintenance of your home and even earn money. However, the transaction must be carried out in accordance with the norms of current legislation. If a person does not pay contributions to the state treasury, he can expect a number of negative consequences. Experts advise you to immediately understand the risks of renting out an apartment without paying taxes .

The responsibilities of taxpayers can vary significantly depending on their status. This fact will also affect possible sanctions.

Typically, the measures taken against organizations are more severe. Experts do not advise violating the provisions of current legislation. We will talk further about what legal acts regulate the rental of premises, the liability of violators, as well as how to legally rent out premises.

Where to report violations{q}

Where to report illegal rental of real estate{q} Quite often, the illegal tenants are not a respectable elderly couple with an aristocratic appearance, but a noisy team of migrant workers, forcing the neighbors to forget peace and sleep.

Where should occupied citizens complain in such a situation{q}

If the owner of the property remains deaf to the pleas of his neighbors, then he should send his “feet” to the management company (HOA or housing cooperative).

The list of responsibilities of these organizations includes, among other things, ensuring control over order in the entrusted territory. If it doesn’t help, then there are other options for where to complain and where to contact:

• local police officer;
• Federal Tax Service;
• FMS.

The district police officer is obliged to respond to signals and, at least, call citizens to order.

But, if the tenants’ personal documents or registration are not in order, the police officer is obliged to report this to the appropriate authority.

https://www.youtube.com/watch{q}v=h0KIVr-CJ5M

Tax authorities will be interested in violations of registration, and if persons are illegally not only on the premises, but also in the country, then the FMS will also get involved in the case. Moreover, any citizen can contact these structures, without the help of a local police officer.

We suggest you read: What to do if your neighbors have done illegal redevelopment - Where to file a complaint if your neighbors are undergoing illegal redevelopment: Tips

ponomarencko/Depositphotos

Unfortunately, we really cannot “globally” influence the owner of the apartment. What can you do{q}

1. For every significant reason, call the police, representatives of housing and consumer supervision authorities.
2. Regularly send complaints to the owner and the agency demanding the eviction of persons violating public order.
3. When a certain critical mass of complaints to supervisory authorities and claims (and facts of their ignoring) has accumulated, you can go to court demanding compensation for moral damage.

My neighbor is renting out a room in a communal apartment, I am against it. What to do{q}

How to deal with a neighbor{q} She rents a room in our communal apartment

In my opinion, you really cannot influence the owner. If he rents out an apartment not legally, that is, without a short-term rental agreement, then perhaps an effective method would be to contact the tax or prosecutor's office with a statement about illegal business or illegal renting of an apartment without paying 13% personal income tax.

Or, in case of noise, you can contact the police, and a fine will be issued to the owner. However, if he rents out the apartment according to the documents and prepares everything correctly and pays taxes, the situation is truly a dead end. There are no authorities that would limit his right to dispose of the apartment at his own discretion, including renting it out to someone else.

Current tax legislation

The basic set of relations that arises when renting and leasing an apartment is regulated by Chapters 34-35 of the Civil Code of the Russian Federation. Legal relations are contractual and compensated in nature. This means that the owner of the apartment receives income. In this regard, it is necessary to take into account the requirements of tax legislation.

The income that was received may be subject to the following types of taxes:

• personal income tax;
• income tax;
• tax established when using special taxation regimes.

The process of transferring taxes when renting out an apartment is regulated by Chapters 23-26 of the Tax Code of the Russian Federation.

Taxpayer Responsibilities

In accordance with Article 19 of the Tax Code of the Russian Federation, taxpayers are individuals and organizations that receive income and must pay tax contributions to the state. Status has a significant impact on the responsibilities of citizens and organizations.

Legal entities

Organizations have the right to use the OSN or simplified tax system as a tax regime. In the first case, companies that provide real estate for rent and receive income must make contributions to the state budget on profits. The basic tax rate is 20%.

Individuals

If a person rents out an apartment and receives income from it, he is required to file a tax return. The document is drawn up in the form 3-NDFL. The declaration must be submitted to the tax office at the place of permanent registration by April 30 of the year following the reporting period. The payment itself must be made to the state budget before July 15. The law allows you to reduce the tax base from which the payment is levied. The reduction is carried out by the amount of the deduction.

The following categories of citizens have the right to receive it:

• persons making additional contributions to pension insurance;
• citizens who donate part of their profits to charity;
• people who bought or built real estate at their own expense or using credit funds;
• citizens who paid for medical services or purchased medications as prescribed by a doctor;
• persons who paid fees for their own education or for the education of their children.

The size of the tax deduction can vary significantly. So, if an apartment was purchased, a refund will be provided for an amount of up to 2 million rubles. The use of credit funds will increase the value of the indicator to 3 million rubles.

Individual entrepreneurs

If an individual entrepreneur receives income from renting out an apartment, he will be able to choose one of the special tax payment regimes. If the payment is made according to the simplified tax system, the individual entrepreneur independently determines the method on the basis of which the tax base will be formed. If it includes only the profit received, contributions to the budget must be made at a rate of 6%. If the tax regime “income minus expenses” is used, the rate will be 15%. Individual entrepreneurs are required to submit a declaration quarterly.

What liability can be brought against a person who illegally rented out an apartment?

Illegal rental of housing is fraught with penalties. Their size directly depends on what specific norm was violated. Thus, if a person has not complied with the provisions of Article 122 of the Tax Code of the Russian Federation and has not paid taxes, a monetary penalty in the amount of 20 to 40% of the unpaid amount will be applied to him. The value of the indicator depends on whether the offense was committed intentionally.

If a citizen received income and did not submit a tax return, he violated Article 119 of the Tax Code of the Russian Federation. In this case, you will have to pay 5% of the contribution that needed to be transferred for each month of delay.

The total amount of the penalty cannot exceed 30% of the amount or be less than 1000 rubles. If a person has committed a significant violation of the requirements of the Tax Code of the Russian Federation, he will be brought to criminal liability. Non-payment of taxes in the amount of more than 600,000 rubles is considered significant. for 3 years for citizens or 2 million rubles. for legal entities. The punishment will be established in accordance with the provisions of Article 198-199 of the Criminal Code of the Russian Federation.

The following sanctions may be applied to a violator who rents out premises without a contract:

• monetary recovery;
• involvement in forced labor
• deprivation of liberty;
• arrest.

The severity of the crime is taken into account.

There is no apartment rental agreement: what are the possible risks?

For a tenant, the absence of a contract is both a benefit and a serious disadvantage. On the one hand, he has no special responsibility to the landlord. A person can take things and move out without warning. Forcing him to compensate for damaged property or pay for overdue utility bills will also be problematic.

On the other hand, the tenant feels unprotected. He may be thrown out of the apartment without unnecessary ceremony, forgetting to return the advance, or the rent may suddenly be increased. If residents are dissatisfied, the owners simply change the locks and place their belongings on the stairs.

Landlords' requirements also vary. Among them there are both adequate (for example, a ban on smoking indoors) and absurd. For example, there are known cases where it is prohibited to have children during the rental period or to cook food in the apartment. In the latter situation, the owner was afraid that his new environment would be saturated with the smell of borscht and fried fish.

But the landlord risks no less, and the list of main risks looks like this:

• Owners periodically become victims of scammers. Fraudsters can rent out an apartment for a long period of time and disappear, leaving gullible owners to solve problems with new tenants. Of course, they will be able to evict them, but it is unlikely that they will be able to pay for the damaged furniture and equipment. There have even been cases when rented living space was sold using forged documents.
• If there is no lease agreement, it will be difficult for the landlord to prove non-payment.
• The homeowner will have to carefully monitor the payment of utility bills. Credulity in this matter threatens to incur a large debt that will fall on the landlord.
• If a tenant damages neighbors' property or common property, the owner will have to answer.
• Since there is no contract, nothing prevents the tenant from having pets, having a loud party or breaking other prohibitions. It also happens that when a tenant evicts, he takes the owners’ valuables. In response to the claims, he states that there were no valuables in the apartment.

In addition, unofficial tenants who are offended by the owner can harm the owner in other ways. The simplest option is to inform the Federal Tax Service that the owner does not pay taxes. If necessary, he confirms his words with testimony.

Where can I file a complaint about illegal rental of an apartment?

In practice, owners only strive to obtain maximum income from renting out housing. Many apartment owners do not bother themselves with drawing up contracts. Due to the illegal rental of housing, not only the state budget, but also neighbors may suffer.

If the owner of an apartment looks only at the amount of money that clients are willing to give him, without understanding who exactly he is letting in, the behavior of tenants can often go beyond what is permitted.

If such a situation arises, neighbors have the right to complain about the landlord to the authorized body by writing a corresponding statement. First of all, you should inform the local police officer about the current situation. He has the right to find out on what basis citizens live in the premises.

If it is revealed that migrants or a person without registration live in the apartment, a representative of the authorized body will issue a resolution to impose an administrative fine. This rule is enshrined in Article 19.15.1 of the Code of Administrative Offenses of the Russian Federation. If foreign citizens are illegally living in the premises, it is recommended to contact the migration service. Tax officials are interested in reports of illegal rental of premises. Therefore, you can complain about illegal business to the Federal Tax Service. Upon receipt of the complaint, a representative of the authorized body will call the owner to provide explanations and conduct an inspection. If a citizen is proven guilty, penalties will be applied against him. Additionally, he will have to pay all accrued tax payments. If representatives of the Federal Tax Service do not fulfill their obligations, you can file a complaint with the prosecutor's office.

If neighbors rent out an apartment

You need to calculate the timing:

1. If the document is marked as having been received by a body or official, from that moment 30 calendar days are counted, provided for by law for consideration of the complaint.
2. After receiving an application from an individual, a criminal case is initiated within 3 days.

If there is no response to the complaint within the specified period, the inaction of the body or official can be reported to the district prosecutor's office. Actions of the authorities Since rental relations are mostly in the shadows, the budget is missing a large part of taxes. Therefore, the authorities are fighting shadow schemes, counting on the support of conscious citizens.

Legal rental of an apartment

Having found out what the fine is for renting out an apartment without paying taxes in 2019, most citizens decide to act within the law. However, not everyone knows how to correctly draw up the act of renting out an apartment. The main document regulating the legal relationship between the owner and the tenant is the contract. The features of its composition depend on who exactly will use the room.

If the tenant is an individual, it is necessary to draw up a rental agreement. If a company wants to rent premises, it needs to draw up a lease agreement. Each of the papers is drawn up in writing. If the agreement is concluded for more than 1 year, the transaction must be registered in accordance with the established procedure.

Experts advise concluding contracts for a period of less than 1 year, leaving the possibility of extension. In this situation, participants in the transaction will be able to save money. They will not have to pay a state fee to complete the registration.

The owner of the apartment or his authorized representative has the right to rent out housing. Experts advise acting independently. If for some reason this is not possible, you must issue a power of attorney. It must be notarized. This will result in additional costs. Having decided to rent out housing, you need to choose a method for calculating taxes and paying payments to the state budget.

The choice depends on many factors, which include:

• income that can be obtained as a result of renting out the premises;
• number of apartments for rent;
• the amount of expenses for maintaining the premises;
• property owner status;
• tax policy, which is carried out in a specific subject of the Russian Federation;
• category that includes housing.

Experts advise considering all available options for deducting taxes to the budget, calculating approximate income and only then making a final decision. This will allow you to choose the most optimal tax system. You also need to remember about the need to provide a declaration. Violation of tax laws will result in fines and other unpleasant consequences. By observing all the norms established by law, a citizen will be able to rent out housing without hindrance.

Download samples of apartment rental agreements:

Maslennikov Ivan Ivanovich

Graduated with honors from the State Academy of Law (SLA) with a degree in jurisprudence. Extensive experience in resolving legal issues of a wide range.

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average votes:
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1. Michael
   :

I encountered the same problem myself. Two years ago, I was left as the heir to a two-room apartment after the death of my grandmother. I rented it out to a young couple. I didn’t know anything about taxes and now I’m paying with fines.

How to report illegal surrender to the Federal Tax Service?

The complaint is sent to the Federal Tax Service in the region where the applicant is registered or where a violation was discovered.

To complain about the landlord or illegal rental of residential premises by neighbors, you can use the following options:

Official site

Every citizen can file a complaint. To do this, on nalog.ru you need to select “Feedback/help” - “Contact the Federal Tax Service of Russia”. Algorithm of actions:

1. Select "Other requests".
2. Indicate who draws up the document, an individual or legal entity.
3. Fill in the form. In it, enter the name of the department where the electronic complaint will be sent, and the personal data of the applicant.
4. Make your claim detailed but concise.
5. Attach documents supporting your application (if available).
6. Provide your email address. When the claim is accepted for processing, the complainant will receive a message with the registration number and date to track the status of the complaint.
7. Choose the most convenient way to receive an answer: electronically or by post.
8. Enter the verification code and submit the application.

For reference : Citizens registered on the Federal Tax Service website can use the services of a personal account.

By phone

The tax service website contains a single telephone number at which citizens' requests are received. In addition, the applicant can use the number of a specific Federal Tax Service in his region.

To accept a complaint, the call center operator will ask you to provide the caller’s personal information. The claim must be short, clear and supported by supporting facts.

Letter

The application is accepted in writing by fax or mail to the address indicated on the website of the regional office.

All fields in the complaint (using the sample) must be filled in.

The document is accompanied by supporting documents (lease agreement, paid receipts, etc.).

Attention! It is better to send your request by registered mail with a description of the contents and an exact indication of the return address and postcode.

Personal visit

To submit an application in person, a citizen must make an appointment online on the Federal Tax Service website or pick up an electronic queue coupon at the institution itself.

The application should be filled out according to the sample and attached documents confirming the fact of renting or renting an apartment. The inspector accepts the complaint and issues a certificate of registration of the application indicating a tracking number for processing the request.

Help: Regardless of the chosen method of contacting the service, Federal Tax Service employees are required to consider the complaint within 30 days and notify the applicant about the work carried out in writing.

Responsibility for illegal rental of an apartment

What are the dangers of illegal housing rental? Responsibility for such acts is provided for both criminal and administrative. The division of liability depends on the amount of unpaid tax.

If the amount of taxes for 3 financial years is more than 600,000.00 rubles and the share of unpaid taxes exceeds 10% of the taxes payable, then for failure to submit a declaration and non-payment of taxes, criminal liability arises under Article 198 of the Criminal Code of the Russian Federation. The sanction of this article provides for a fine from 100,000.00 rubles to 300,000.00 rubles or a fine in the amount of the wages of the convicted person from 1 to 2 years. Liability is also provided in the form of forced labor, arrest or imprisonment for up to 1 year. Such liability arises for the above act if the amount of unpaid taxes is large. For particularly large sizes, stricter liability is provided. But we will not go into details, since you can study the sanction of Part 2 of Article 198 of the Criminal Code of the Russian Federation yourself.

However, in practice, criminal liability for non-payment of tax upon renting out an apartment is quite difficult, since the contract price must be very high if the amount of tax payable is 600,000.00 rubles. That is, with a tax amount of 600,000.00 rubles, the total amount of income for 3 years should be 4,615,384.61 rubles. The amount of income per year should be 1,538,461.53 rubles, and per month 128,205.12 rubles. This price for a rental agreement is only possible in Moscow and in a very elite apartment.

How can I legally take revenge on my upstairs neighbor who rented out his apartment to some noisy freaks?

Info

The thing is that they agree to live for a long time in large companies and there is no need to provide them with special amenities. The presence of such neighbors should be immediately reported to the migration service, since their residence is most often illegal.

Important

Only this law enforcement service can evict them. In addition, if there is a clear violation of sanitation, then it is also necessary to report to epidemiological surveillance.

They will conduct a factual inspection and oblige the apartment owner to take all necessary measures to sanitize the living space. In this way, it will be possible to avoid the sudden appearance of cockroaches, mice and other insects.

Fine for illegally renting out an apartment

Administrative liability for non-payment of tax amounts and failure to submit a tax return is provided for by the Tax Code of the Russian Federation.

Responsibility is provided separately for both failure to submit a declaration and for non-payment or incomplete payment of taxes.

Thus, for failure to submit a tax return, you will be required to pay a fine of 5% of the amount of unpaid tax on an unsubmitted return for each month of failure to submit a return, but not more than 30% of the specified amount and not less than 1,000.00 rubles.

Responsibility for non-payment of tax to the budget is expressed in the form of a fine in the amount of 20% of the amount of unpaid tax, and if non-payment of tax was made intentionally, then in the amount of 40%.

Let's visually calculate the amount of tax and penalties for non-payment and failure to submit a declaration to make it clearer that the amounts of liability are significant.

So, for example, you receive 200,000.00 rubles per year from renting an apartment. That is, per year you are required to pay taxes totaling 26,000.00 rubles.

By April 30 of the year following the reporting year, you do not submit a tax return; the tax service detects non-payment of tax and failure to submit a declaration a year after the need to submit a declaration.

That is, for late filing of a declaration, you must pay 26,000.00 * 5% = 1,300.00 rubles per month, for 12 months - 15,600.00 rubles, but not more than 30% of the tax amount. In this case, there will be an excess and you will be required to pay 30% of the tax amount, that is, 7,800.00 rubles.

For late payment of tax, you are required to pay 40% of the total tax amount. That is, 26,000.00*40% = 10,400.00 rubles.

The total amount of penalties for non-payment of tax and failure to submit a declaration will be equal to 18,200.00 rubles, this amount exceeds your monthly income from renting out an apartment.

Thus, it is more profitable to pay and declare all income than to face penalties.

In this publication, we have discussed possible fines and types of liability for failure to submit a tax return and failure to pay taxes on income from renting out an apartment.

ATTENTION!

Due to recent changes in legislation, the information in this article may be out of date!
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