I am a sole trader renting office space owned by a private individual. I have found a law that says that the lease transaction must be reported to GURS via their application. I only found this out today, although the law has been in force since 1.1.18. Proposal: It is not possible to register a sole proprietorship without renting business premises. When registering, it is necessary to bring the lease agreement. AJPES should have an application to enter the rental information immediately. The Furs could then check whether the rent is being paid and whether the tax on the rent is being deducted. Rent, except from close relatives, should not be free of charge, as this hides the payment in hand.