Field help: → Not deductible due to subsidised rental

The average monthly rent per square metre is between 50 and 66 per cent of the local comparative rent.

In such cases, the tax office has required a total surplus forecast since 2021. If the forecast is positive, the advertising costs can be claimed in full. If the forecast is negative, the advertising costs may only be claimed at the percentage rate.

The portion of income-related expenses shown here is not deductible.