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of <h1>Income from immovable property under DTAA can be taxed where the property is located; includes accessories and equipment.</h1> Income from immovable property, as defined in the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State, can be taxed in the state where the property is located. 'Immovable property' includes property accessories, livestock, agricultural and forestry equipment, and rights related to landed property, excluding ships, boats, and aircraft. The income from the direct use, leasing, or other utilization of such property, including that of enterprises or for independent personal services, is subject to taxation. Additionally, income from shares or rights in a company that grants enjoyment of immovable property may also be taxed in the property's location.
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