The imputed rental value of a property for sale

Anyone who owns a property and uses it themselves must pay tax on the so-called imputed rental value as income. This also applies if the property is not occupied but is available for use at any time.

There is an exception if the property is vacant for certain reasons: If the owner intends to sell the property quickly and is therefore unable to use it themselves or rent it out, no imputed rental value is calculated. However, the owner must prove that they actually live elsewhere and no longer use the property themselves.

To summarise: An imputed rental value only applies if the owner still has the property available for their own use. If it is vacant due to a planned sale, taxation does not apply under certain conditions.