The mandatory 40% rent reduction in commercial real estate, main residence and student accommodation includes, among other things, support measures for people affected by the new rules due to the coronavirus.
In particular, companies based in a regional unit which is included in the level of “Increased risk” for at least 14 days during the month and which are significantly affected according to the extended list of KAD April, are entitled to a mandatory reduction 40 % of rent on their commercial real estate.
The same applies to the main residence of employees suspended from their employment but also for the student residence of their children throughout the territory.
For companies entering the “Supervision” level, the optional rent reduction applies according to the extended list of KAD. For owners who rent real estate in these companies and the above employees, 1/3 of their loss is offset by their tax obligations.