Field help: (2024) Rental income

Enter here the amount of the annual rent received without allocations and VAT.

The inflow principle applies for tax purposes to rental income and allocations: Income is taxable in the year in which you receive it (sect. 11 of the Income Tax Act (EStG)). The time period for which the funds are paid is generally irrelevant.

Please enter any VAT amounts received on the page "Mieteinnahmen > Weitere Einnahmen".