By letting out your property you become a business owner and therefore have the right, for example, to deduct VAT. As a result, you can purchase any apartment at its net purchase price. Furthermore, you may also recoup initial tax losses which, through appropriate funding, can be declared as tax-deductible items along with other types of income obtained in the same year. In addition, you also have the benefit of claiming for borrowing costs, additional financial expenses, tax depreciation for wear and tear as well as other expenses relating to the purchase and rental of the apartment, as well as future maintenance, by declaring these as income-related expenses.