Field help: Income
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Enter the surplus that you have earned from the subletting.

To calculate the profit, take the rental income received and deduct the corresponding rental expenses (income-related expenses) and enter the difference (surplus) here.

Rental expenses include, among others

• Rent paid by you for the property
• Service charges such as heating, water, tax on land and buildings
• Renovation and maintenance costs

All expenses must be converted proportionately to the square metre area of the sublet rooms if they are not directly attributable to the sublease. Example: If the apartment is 100 sqm and the sublet room is 20 sqm, then 20% of the rental expenses and service charges may also be considered as income-related expenses.

Common rooms (e.g. corridor, bathroom) that can be shared by overnight guests must not be included in the calculation on the basis of the living space ratio alone. The proportion of living space in these rooms must then also be allocated to the number of residents living in the household. Example: The common rooms in a 100 sqm apartment together take 30 sqm and the apartment is shared by the landlord, her daughter and the subtenant. In this case, 10% (30 sqm / 100 sqm / 3 persons) of the expenses for common rooms may be claimed.

Expenses directly attributable to subletting include, for example, fees for online platforms such as Airbnb, 9flats or wimdu, the purchase costs of furniture or craftsmen's services if these were incurred solely because of subletting. All expenses should, as a rule, be proven by supporting documents. If household help is employed to clean the rented rooms, payments must also be made non-cash (by bank transfer) in order to be recognised for tax purposes.