Taxation of European social housing operators in context of migration processes

Abstract

The article highlights the problems of taxation of activities related to the provision of social housing. The author examines the current practice of solving the problem of the housing crisis that arose in the context of the war in Ukraine, and therefore the issues of social housing come to the fore. The author emphasizes that today the provision of housing to citizens is realized through mortgage lending and a number of social housing programs. However, this type of lending is not always carried out on favorable and affordable terms for every Ukrainian. The relevance of the topic is due to the fact that for families waiting for housing or improving their living conditions, which are unable to purchase their own housing even on preferential terms of social programs, the only available form of housing, is rent. Therefore, the need to form a new segment of the housing market — the rental sector of social housing — becomes obvious. In the author’s opinion, it would be appropriate to provide housing for rent not only by public authorities or local governments, but also by non-profit organizations. The author analyzes new changes in national legislation regulating housing construction. Examples of social housing programs implemented abroad are given. The practice of taxation of non profit organizations is analyzed. The analysis of international experience shows that Austria, Belgium, France, Germany, Greece, Hungary, Italy, Norway, Poland, Portugal, Spain, Sweden, and the United Kingdom have tax regimes that favor certain types of real estate investment. Based on this analysis, it is concluded that social housing is a vital element of infrastructure that creates opportunities for urban and economic growth.