What makes accommodation units and studios specific?

Studios are categories of non-residential units that have all the attributes of an apartment – i.e., bathroom and toilet, kitchen corner, but for reasons of hygiene regulations (noise limits, level of lighting), they cannot receive an occupancy permit as apartments, only as non-residential premises – studios. A person cannot register his permanent residence there, but they can be rented. Nevertheless, such a lease agreement should be phrased as an agreement on the lease of a non-residential unit. If the buyer of a studio is a VAT payer and he uses the studio for economic activities, he can request a VAT refund, thereby obtaining back a fifth of the price of the property.

Accommodation units also qualify as non-residential premises that meet all requirements of habitation, but in certain cases, permanent residence can be registered in them.