Field help: Did you have income from renting and leasing?
(Form V)

Select "yes" if you earned income from renting and leasing in 2025.

In the section Renting and Leasing, you can declare income from:

• a developed property, for example, house rented out, privately-owned flat that is rented out,
• an owner-occupied house / privately-owned flat, if individual rooms are rented out,
• all investments, for example, property or joint-heirship,
• subletting rented rooms,
• all undeveloped land (e.g. car park), other immovable property (e.g. ships) and tangible assets (e.g. business equipment)
• as well as from the transfer of rights, for example, leasehold rights, copyrights, gravel exploitation rights.

The income earned is split 50:50 between the two partners by Lohnsteuer kompakt by default in the case of spouses/life partners. However, a separate allocation of income can also be made for each property that is rented out.