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Do rent payments have to be electronic?

From 1 July 2026, rent payments over €500 are required to be made electronically (bank transfer rather than cash) — part of the reform's compliance measures. Keep the transfer records; they also support your rent deduction claim.

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Guidance — not tax, pension or investment advice. Figures and rules may contain errors or have changed; confirm with a licensed professional or the competent authority before acting. Figures last verified: July 2026.

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