Legislator Case Law & Legislation
841.00 LAL2 CH-NE

Art. 4 Law on Housing Assistance (LAL2), of January 30, 2008 - Definitions

8 Health - Work - Social Security - Damage Caused by Natural Elements - 84 Housing - 841 Encouragement of Housing Construction - Chapter One General Provisions
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Art. 4 Law on Housing Assistance (LAL2), of January 30, 2008 · Definitions

[5] 1 Are defined as public utility housing

a) cost-price housing built by public utility contractors within the meaning of Article 4, paragraph 3;

b) assisted living apartments, labeled as defined by specific legislation, dedicated to AVS/AI pensioners, at cost price, built by public utility contractors within the meaning of Article 4, paragraph 3;

c) affordable rental housing recognized as being of public utility that meet the following cumulative conditions

1. be part of a building comprising at least four housing units;

2. be intended for long-term rental;

3. comply, by type of apartment, with rent and surface area limits set by the Council of State.

2. The department is the competent authority to recognize the public utility character of affordable rental housing (ARH) and to monitor the capped rents recorded in the land registry.

3. Are considered public utility contractors (PUC), any non-profit legal entity that serves to meet cost-price housing needs and is a member of associations such as ARMOUP or WOHNENSCHWEIZ. Only PUCs can obtain the housing subsidies described in Articles 18 to 24.

← Art. 3 Housing Assistance Act (LAL2), January 30, 2008 - Scope of Application 8 Health - Work - Social Security - Damage Caused by Natural Elements - 84 Housing - 841 Encouragement of Housing Construction - Chapter One General Provisions Art. 5 Housing Assistance Act (LAA2), of January 30, 2008 - Regional Specificities →

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Court Decisions Applying This Provision (1)

TA.1996.415 · ne (art.4 l al.2)
Taxpayer Deductibility of Rental Costs for Secondary Residence
This article is cited in the reasoning concerning the deduction for meals taken outside the home, although the court ultimately separates the room rent issue from the meal issue.