Field help: (2018) Number of flats

Specify how many apartments you have rented to relatives.

Renting to relatives is particularly examined by the tax office. If the rental income amounts to at least 66% of the local rent (including allocations), the rental is fully compensated and the income-related expenses are generally fully recognised by the tax office.

If, on the other hand, the actual rent is less than 66% of the local rent, it is a reduced-price or partly-paid rental. In this case, the income-related expenses are only recognised by the tax office on a pro-rata basis, i.e. in the ratio between the actual rent and the local rent.