Permits, taxes and rules for pools
Before construction you need the right approval, and afterwards the pool is declared to the tax office. General information so you know what to ask your engineer and your accountant.
For a pool with a water surface below 50 m², a small-scale works approval is usually enough. The articles explain the procedure, the tax consequences and safety rules. They do not replace the advice of an engineer or an accountant.
Articles
Pools without a permit
A pool up to 50 m² without a building permit, with a small-scale works approval. All the conditions: surface, depth,…
Legislation
Pool legislation: small-scale works approval, declaring it on the E9, ENFIA reduction, deemed living expenses per m². A guide…
Small-scale works approval
The small-scale works approval for a pool step by step: what the engineer checks, what documents are usually needed and why everything…
Pools on the E9
Pools on the E9 property return: when to declare after construction, in which categories, how a shared pool is declared by percentage share and what to…
Pool tax presumption
How the deemed living expenses for a pool are calculated: per m² of surface, on a sliding scale above 60 m², doubled for…
Pools and ENFIA
Pools and the ENFIA property tax: as a sports facility it gets a 50% reduction, as an ancillary space 90%, as a main space none. What decides…
Pools outside the town plan
A pool on a plot outside the town plan: what the engineer checks before the paperwork, how water, power and drainage are solved and…
Pools in apartment buildings
A pool in an apartment building or a shared courtyard: agreement among the co-owners, a check by an engineer, declaration on the E9 and building rules…
Pools over 50 m²
A pool over 50 m² needs a building permit with design studies. What changes in time and procedure and when it is worth…
Child safety
Pool safety for children in layers: supervision, fencing, a safety cover, an alarm, rules and lessons…
Pools and neighbours
Your pool and the neighbours: how to reduce plant room noise, where the water goes, how to respect views and…
See also
Design & construction
Everything you need to decide before building a prefab pool: position, depth, shape, excavation, timing and…
Equipment
A guide to pool equipment: filter, pump, circulation, heating, lighting, covers, cleaning robots, salt…
Water & chemicals
A practical guide to pool water: pH, chlorine, alkalinity, hardness, shock chlorination, algae, cloudy or…