The user is the purchaser of the fit-out and tenant of the base building. Buy Rent is the name for a financial product in the Netherlands that provides the legal, financial and management instruments for ownership of the fit-out. By purchasing the fit-out of their homes, tenants enjoy the same privileges and tax advantages as homeowners. At least from 1996 introduction until 2005 when Finance Ministry felt that the owners bear inadequate risk compared to owners of the entire home and has abolished the mortgage deductibility. Thereby it lost much of its value.