Field help: Do you have a service charges / building management fees statement (Nebenkosten-/Hausgeldabrechnung) for your flat or house?

Select "yes" if you, as a tenant or member of a homeowners' association (WEG), have a service charges or house fees statement.

If you do not have the payroll statement or certificate in accordance with sect. 35a of the Income Tax Act (EStG) in time, you can use the payroll statement from the previous year. According to the letter of the Federal Ministry of Finance dated 09.11.2016, the expenses may be claimed in the year in which the payroll was approved or transmitted.