market rent – Italian Translation – Keybot Dictionary

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The imputed rental value is based on the possible rent which the owner could receive by renting out the property. This rental value is known as the market rent. The tax is paid in the canton in which the property is located.
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L'importo del valore locativo dipende dal possibile canone di locazione che si potrebbe ottenere affittando l'immobile. Tale canone di locazione viene definito "affitto di mercato". L'imposta va versata nel Cantone in cui si trova l'immobile. L'aliquota varia in base ai Cantoni, per quanto ogni Cantone sia tenuto a esigere almeno il 60% dell'affitto di mercato – a prescindere dall'uso come residenza abituale o secondaria. Le imposte del Cantone di domicilio e di quello dell'immobile di vacanza non sono del tutto separate tra loro: l'imposizione della casa di vacanza viene infatti calcolata alla tariffa applicabile al reddito complessivo e alla sostanza.
  alliedmachine.com  
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For an occupied flat(s) landlords can increase the rent by a maximum of 20% every 3 year period until the market rent level has been reached (many rents in Germany are significantly below market level).
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The term of a residential lease contract in Germany is usually indefinite. It is up to the digression of the landlord to set the rent for apartments to be rented out at market level. For an occupied flat(s) landlords can increase the rent by a maximum of 20% every 3 year period until the market rent level has been reached (many rents in Germany are significantly below market level). If the landlord modernises a flat, he can increase the rent by 11% of the modernisation costs. As an alternative to the annual rent review the landlord can agree a step-up rent with the tenant.