Field help: Was the property partly owner-occupied or rented out free of charge?

Please specify whether the property was partially owner-occupied or rented out free of charge.

What does "use for own purposes" mean?

If you or your family have lived in the property or part of it, it is considered to be "partially used by the owner". You cannot earn any income from the owner-occupied part and therefore cannot deduct any income-related expenses.

Example: You live on the first floor of your property, while the upper floor is rented out.

What does free of charge rental mean?

If you make the property (or part of it) available to other persons without charging rent, it is considered to be "rented out free of charge". As a rule, no income-related expenses can be claimed for parts that are rented out free of charge.

Example: You provide your children with a flat in the house without charging rent.