Which expenses can I claim as income-related expenses?

Rental expenses for subletting include, among others:

• Rent
• Additional costs such as heating, water, property tax
• Renovation and maintenance costs

All expenses must be apportioned based on the square metre area of the sublet rooms if they cannot be directly attributed to the subletting.

Example: If the flat is 100 sqm and the sublet room is 20 sqm, then 20% of the rental expenses and additional costs may also be claimed as income-related expenses.

Expenses that are directly attributable to the subletting include, for example, fees for online platforms such as Airbnb, 9flats or wimdu, purchase costs for furniture or craftsmen's services if these were incurred solely due to the subletting. All expenses should generally be proven with receipts. If a domestic help is employed for cleaning the rented rooms, payments must also be made cashlessly (by bank transfer) to be recognised for tax purposes.

Note: The Hamburg tax authority currently points out that rental portals must provide the data of landlords to the tax authorities.