Surely, every one of us ever came across the phrase "housing rentiers." So called professional investors in the market rental housing. Moreover, the term "investor" has French roots and denotes the human-capital owners living on interest from its use. In the area of capital lease such acts as property intended for subsequent leasing of it to recruiting. In the west, this kind of business has been around for a long time. Relations in this area clearly debugged, and their legislative control is impeccable.

And we are talking about business as Western rental market luxury homes – is a lucrative business, which means that the parties and the state are interested in the legality and honesty of transactions. In Russia, which develops a slightly different situation because of the peculiarities economic and political development of the country, starting with the restructuring. But at the same time have a trend increase in the percentage of those who professionally are engaged in investing in luxury rental housing. And not just rent housing to rent and live on the income and increase your capital by investing in luxury properties, deriving from the income and multiplying it by subsequent attachments. This scheme: embedding -> return +%% – certainly fits into the economic framework, and thus, the business can be regarded as an investment.

To date, virtually all professional investors on the Russian market luxury rental units – individuals who prefer to work with a stable agent. Their clients are usually either foreigners or companies who rent housing for their employees. And both of these categories of tenants is extremely important formalization of rent and legal purity of the transaction. It should be noted that a person engaged in renting luxury homes and constantly receives income from such businesses can operate on its behalf, and may act in the transaction as a registered trader – the so-called unincorporated business (entrepreneur without a legal entity). In this case, the rate income tax under the Tax Code of the Russian Federation is not equal to 13% (as in the case of personal income tax), but only 6% (tax on income from small businesses). Summarizing the above, it should be noted that the property market in Russia every day becoming more orderly and civilized slave market laws. More and more people prefer today to seek help from professional real estate agencies to solve their housing problems. Modern man today is important to be sure what will happen tomorrow, but this is certainly an indicator of stability of society and the state as a whole.