Reimbursable additions and modifications

These guidelines are observed for additions and modifications made after 1.1.2019.

Additions and modifications that do not lower the estimated usability value of the apartment are possible. Residents should keep in mind that the modifications are for their own convenience during the time they reside in the apartment. The modifications should not be thought of as an investment for which reimbursement is due after moving out of the apartment. Residents are responsible for the execution of the modifications, the costs of the modifications as well as the maintenance of them during the time they reside in the apartment.

Modifications must be made carefully and professionally according to official regulations and installation instructions.

Modifications during construction

The right-of-occupancy resident must agree on modifications during construction with the building owner (Vaso) or the party notified by Vaso.

If changes are made to the basic fittings in the apartment or a more upgraded alternative is installed (for ex. the electric hob  is changed to a ceramic hob), Vaso will not reimburse the resident for the modifications and the changes must be left in the apartment when moving out.

Subcontractors must abide by the guidelines set for modifications.

Modifications subject to authorisation

Written consent to make the following modifications must be obtained from the superintendent before the modifications are made:

  • Changes in appliances (a flood protector must always be placed under the dishwasher and other appliances)
  • Adding or removing fixtures, for ex. cabinets and cupboards
  • Installation of shelves, cabinets/cupboards and counter tops into a tiled wall (holes should always be made in the seams). Shelves, counter tops and hooks, etc. must be left in place.
  • Windows for balconies (require a building permit)
  • Additions and changes to electrical and IT outlets
  • Mirrors (must be removed when moving out; the holes in the wall left by a mirror must be puttied, sanded and painted)
  • Satellite dishes
  • Terraces

Modifications that are not reimbursed

Modifications that are considered to be minor and for which residents are not reimbursed are:

  • Dishwasher
  • Window blinds (must be left when moving out) NB! Window blinds must always be white.
  • Peephole, safety chain, safety lock (must be left when moving out)
  • Additional keys
  • Windows for balconies (subject to authorisation)
  • Modifications to surface materials:
  • Painted walls may be wallpapered, or a wallpapered wall may be painted (wallpaper must be removed. The walls with a window must be painted and the colour must be white.
  • Changing the floor vinyl to a vinyl in a higher price category
  • Changing the doors on cupboards to doors in a higher price category, for ex. sliding doors
  • Outdoor modifications, such as garden pavement around row houses, construction of a terrace or additional garden plants (resident responsible for maintenance)

Reimbursable modifications

Reasonable improvements, modifications or additional purchases, which can be considered to improve the functionality or increase the value of the apartment and which will be reimbursed when the right-of-occupancy fee is returned are:

  • Installation of cupboards (see Modifications subject to authorization below)
  • Installation of new flooring, which is significantly better, for ex. from vinyl to parquet or high-quality laminate
  • Installation of floor tiles in the separate toilet – the size of one tile should always be 10×10 cm at most

Compensation for modifications

The transfer price (amount of the right-of-occupancy fee) includes the compensation for modifications. The right-of-occupancy resident must provide receipts for the modifications that have been made and attach them to the transfer notification. Receipts sent at a later time will not be accepted. In the event a professional has made the modifications (for ex. the installation of floor heating), the work specifications must also be attached to the transfer notification. Reasonable compensation for labour costs will be given only if a professional has made the modifications. NB! The invoice or letter of confirmation are not accepted as receipts. The receipts may also be delivered to the Vaso office in advance before making a notification to terminate the right-of-occupancy contract.

Maximum value of approved modifications

Modifications, which are in disproportion to the right-of-occupancy fee are not reimbursed in total. The maximum value of the original total sum of additions and modifications may be 20% of the original right-of-occupancy fee at the most. The amount exceeding this 20% shall not be reimbursed.

Procedures for annual depreciations

The purchase prices of approved improvements deemed reasonable are totalled:

  • An annual depreciation of 25%, from the tax adjustments of the previous year, at an interval of 6 months (12,5%) from the date of the purchase to the termination of the right-of-occupancy, is calculated from the total sum.
  • If after the depreciations the value of the improvements does not exceed €170, the value of the improvements shall not be reimbursed.

Modifications when moving out

If a resident is not entitled to compensation for modifications when moving out, and the new resident is not willing to purchase the modifications, then they can be taken from the apartment. However, the apartment must be put back in its original condition, for ex. the cabinet must be put back where the dishwasher was if a dishwasher has been installed (the cabinet must be kept in a warm storage, not in the cold outdoor storage), the holes in the wall left by a mirror must be puttied, sanded and painted/wallpapered and the wall(s) behind cupboards must be the same material as the other walls and flooring.

Possible changes to the reimbursement procedures for modifications

The municipal housing authority always validates the right-of-occupancy fee to be paid to the resident moving out of the apartment. The state housing authority provides instructions concerning the assessment of modifications. Instructions given at a later time may have a retroactive effect on the reimbursement for modifications. Vaso reserves the right to re-assess the compensation for modifications if, for example, significant changes take place on the housing market and the compensation to be paid for the modifications hinder the marketing of right-of-occupancy apartments and increase vacancies.

Vaso will not reimburse residents for modifications that are not carefully made or have not been made according to installation instructions.