Protected Credit - Apartment Building

If you applied for advance payments of the tax credit for eligible services included in your rent before March 14, 2008, you may be entitled to financial compensation to offset any reduction in the tax credit amount further to the new rules for calculating the tax credit as of that date.

The protected credit therefore comprises the tax credit amount, estimated according to the new rules, and the financial compensation, which allows you to maintain the tax credit amount you were awarded prior to March 14, 2008.

Payment of the financial compensation may be ended, modified or reevaluated further to a change in situation, for example, if

  • you move out of the residential building;
  • you die; 
  • the tax credit calculated for a month is greater than the amount that was paid monthly before March 14, 2008.

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