Field help: Service charges received

Enter the amount of the allocations and additional costs received.

Allocations / additional costs include:

• Heating,
• Electricity,
• Water and sewage,
• House and hall lighting,
• Chimney sweeper,
• House cleaning,
• Street cleaning,
• Garbage disposal,
• Community antenna,
• Building insurance,
• Tax on land and buildings.

The additional costs can - at least partially - be allocated to the tenants. In this case, the allocated costs are to be recognised as income. On the other hand, you may claim the costs incurred as income-related expenses (Federal Fiscal Court's (BFH) judgement of 14.12.1999, BStBl. 2000 II p. 197).