Field help:

Select "yes" if you earned income from renting and leasing in 2024.

In the section Renting and Leasing, you can declare income from:

• a developed property, for example, house rented out, privately-owned flat that is rented out,
• an owner-occupied house / privately-owned flat, if individual rooms are rented out,
• all investments, for example, property or joint-heirship,
• subletting rented rooms,
• all undeveloped land (e.g. car park), other immovable property (e.g. ships) and tangible assets (e.g. business equipment)
• as well as from the transfer of rights, for example, leasehold rights, copyrights, gravel exploitation rights.

The income earned is split 50:50 between the two partners by Lohnsteuer kompakt by default in the case of spouses/life partners. However, a separate allocation of income can also be made for each property that is rented out.