Field help: (2023) Living space

Indicate the size of the living space of the flats rented out.

Based on the information you provide, the tax office will determine how high the rent per square metre is and whether it is a discounted rent.

When determining the living space, additional rented rooms, such as cellars, attics, sheds and garages, are not to be taken into account.

Room parts with a clear height of between one and two metres as well as the area of balconies, loggias and roof gardens are to be calculated at half.