For a house used for residential purposes by the owner or for a right-of-use house with superficies registered on the land thereof and used for residential purposes by the right-of-use holder, provided that
1. The house cannot be rented out or used for business;
2. The house owner or his/her spouse or one of their lineal relatives resides in the house and has completed the household registration of the house;
3. The total number of houses owned by a married couple or their minor children, which can be regarded as houses used for a residential purpose by the owner(s), shall not exceed three.
If a married couple and their minor children only own one house in the country, which is in compliance with the provisions of Subparagraph 1 and Subparagraph 2 of the preceding paragraph, and the current value of the house is below a certain amount, the tax rate stipulated in the provisio in the first item of Subparagraph 1 of Paragraph 1, Article 5 of the House Tax Act shall be applicable.