Registered office in an apartment: when mixed destination matters

Why the topic creates confusion

A lot of entrepreneurs have their registered office in an apartment. Sometimes it is just a mailing address. Other times, in that space they actually work, receive clients, store goods, deduct expenses or carry out economic activity. In tax and administrative language, this difference can matter.

The confusion comes from the fact that people mix up three different questions: where the registered office is declared, what actually happens in the space and how the building is treated for local tax. The answer should not be given on hearsay, but verified in relation to the concrete situation, the company's documents, the declarations submitted and the city hall's rules.

What does mixed destination mean

A building or part of a building can have residential, non-residential or mixed use. In an apartment used both as a home and as a space for economic activity, the question arises whether mixed use produces tax consequences. The mere existence of a registered office does not say everything. It matters whether there is activity, whether there is a demarcation of space, whether utilities are deducted, whether there are customers, employees, stocks, equipment or commercial flows.

In recent years, the rules have been modified and reinterpreted, and in 2026 it is prudent not to use old information without verification. Recent professional materials show that the mechanism of evaluation reports for mixed buildings owned by individuals should no longer be treated as in the previous period. However, local declarations and requirements may remain important.

Three different situations

The first situation: registered office with no activity at the address. The apartment remains, in fact, a home. The company receives correspondence, but does not use the space as an operational office. In this situation, the risk of non-residential treatment is lower, but the submitted documentation must be verified.

The second situation: limited administrative activity. The owner works from home on a laptop, with no customers, no stocks, no changes and no relevant separate consumption. There are nuances here: the activity exists, but not every office work automatically transforms the apartment into a commercial space in the fiscal sense. Declarations and local practice matter.

The third situation: visible economic activity. Clients are received, there are employees, storage, office, salon, showroom, work point, deductible consumption or functional changes. This is where the discussion about mixed or non-residential destination becomes serious and must be treated with documents, not assumptions.

What you need to check

Check the deed of incorporation or company documents, the loan or rental contract, the declarations submitted to the city hall, the way in which utilities are highlighted, the existence of a work point, the necessary authorizations for the activity carried out, the agreements of the owners' association if relevant and the correspondence between the reality in the apartment and the official declarations.

If you have an apartment in which the company is only "on paper", the documents should show this. If you have an apartment that has actually been converted into an office, the documents should also show this. The problem arises when reality and statements do not match.

Frequently Asked Questions

Is an ANEVAR valuation report still needed for an apartment with a registered office?

There is no universal answer without seeing the specific situation. In the case of mixed buildings owned by individuals, recent materials show a change from the old reporting mechanism. However, it is recommended to check the situation with the local tax department and, if there are any ambiguities, to consult a tax specialist or an appraiser.

If I do not deduct utilities, does it matter?

It may matter, because the deduction of utilities was one of the practical indicators analyzed in many situations. But it is not the only possible element. The set of facts and documents matters.

If I work remotely from home, does the apartment become commercial space?

Not automatically. Remote work should not be confused with changing the purpose of a building. But if organized economic activities, customers, commercial flows or dedicated spaces appear, the analysis becomes more careful.

Reader Challenge

Do a simple exercise: describe in five sentences what is actually happening at the registered office address. Then compare the description with the submitted documents. If the two stories are not similar, you have a problem to clarify before someone else clarifies it for you.

Sources consulted

• Adrian Vascu - How mixed buildings are taxed in 2026 (PF)

• ANEVAR - Assessment for taxation

• ANEVAR - Annex 4 GEV 500 / assessment summary