Field help: (2018) Rental income

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.