Field help: (2018) Income (wife)

Enter here the amount of the income received from renting and leasing for your partner's co-ownership share, which the relevant tax office has determined in a separate and uniform determination (assessment notice).

If the assessment notice is not yet available, you can also enter the income on a provisional or estimated basis. Your tax office automatically changes the amount of income as soon as the assessment notice is issued and sent to the tax office.

These are tax deferral models pursuant to sect. 15b of the Income Tax Act (EStG) which were signed after 10 November 2005 and which show losses of more than 10% of the subscribed capital in the initial phase. Losses from such investments may not be offset against other positive income in the same year, but only against future profits from the same source of income.