Mh, I don’t think this only affects deductions. Otherwise people could just waive their right do deduct costs related to the housing units discussed in the article. I don’t think this would make a huge difference, i.e. I don’t think the deductible costs are that significant.

However, if you don’t pay your janitor or your nanny properly, but provide them with cheap housing instead, you can (illegally) save a lot of money.

Anyway, that’s my guess, but I’m very open to new knowledge. :)

The argument is: if your rent is that cheap, you probably have a side deal going on (like extra pay or work for housing) to avoid taxes and/or social security contributions.

I’m not saying the present system is great, I’m just explaining it and unfortunately some people indeed try “save” taxes that way.

Who cares