Extension of electronic rent payments: What changes in October

The economic staff is postponing the mandatory electronic payment of rents to October 1, 2026. This extension gives landlords and tenants time to adapt to the new facts, as “in-hand” payments are now a thing of the past. 🏡

When does the mandatory electronic payment of rents begin?

The initial date of April 1st has been officially moved to October 1, 2026. The decision was made to allow for the completion of technical configurations in the AADE systems, ensuring that banking transactions will be automatically cross-checked with the declared lease agreements.

What are the consequences for landlords who accept cash?

Landlords who continue to collect rent in cash will face significant financial losses. Specifically, the 5% discount on rental income is abolished, leading to increased income tax. AADE will be able to immediately detect discrepancies through the IBAN, which will be mandatory to declare. 💰

What should tenants be careful about in payments?

Tenants must deposit the amount exclusively into a bank account in the name of the lessor. It is critical that the account belongs to the landlord himself and not to third parties (relatives or lawyers). In the case of a joint account, the lessor’s name must appear as the primary account holder for the correct identification of the payment.

How is the non-seizure of rents ensured?

The standard non-seizure limit of 1,250 euros does not automatically cover rental income. Landlords must electronically declare their account to AADE as a “periodic credit” account and designate it as a “unique non-seizable” account. This move is necessary to protect their income from potential seizures. 💡