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Lohnsteuerkompakt

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Lohnsteuer kompakt FAQs

 

Co-ownership shares Joint ownership of land

This text refers to the Steuererklärung 2022 online. You can find the version for the Steuererklärung 2025 at:
(2025): Co-ownership shares Joint ownership of land


What is included in income from renting and leasing?

What is included in income from renting and leasing (Form V) is regulated by the Income Tax Act. Section 21 of the Income Tax Act lists the following types of income:

  • Income from renting and leasing of immovable property (land, buildings, parts of buildings, ships registered in a shipping register)
  • Income from renting and leasing of rights equivalent to land (e.g. hereditary building rights, mineral extraction rights)
  • Income from renting and leasing of business assets, particularly movable business assets (e.g. business inventory for commercial enterprises, agricultural businesses or freelance practices)
  • Income from the temporary transfer of rights, particularly literary, artistic and commercial copyrights
  • Income from the sale of rental and lease payment claims

Not included as rental income are revenues from renting out individual movable assets. This applies, for example, to the rental of individual pieces of furniture, the chartering of boats not registered in a shipping register, or the temporary lending of private vehicles, for example for a holiday trip.

(2022): What is included in income from renting and leasing?

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Joint ownership of land

Enter the name of the land community (possibly in short form) as well as the relevant tax office and tax number of the community from which you and / or have obtained title to the property income from renting and leasing your partner.

Income
Partner A

Enter here the taxable income.

As a rule, the value to be entered here can be found in the uniform and separate determination declaration or in the uniform and separate determination of tax bases.
Income from joint ownership of land

Total income from joint ownership of land

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Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen. Auch Ehepaare sind hier gut aufgehoben."

Finanztip 04/2026

WirtschaftsWoche

"Der Pionier für Online-Steuererklärungen bietet Nutzern nun zusätzlich einen Import ihres digitalen Steuerbescheids und prüft auch die dort enthaltenen Daten automatisch auf Optimierungspotenzial."

WirtschaftsWoche 16/2026

Chip

"Neben einer KI-gestützten Steuerhilfe sind die Bescheidprüfung und eine effizientere digitale Kommunikation mit dem Finanzamt hinzugekommen. [...] Neben Lohnsteuerbescheinigungen kann der Cloud-Dienst nun auch Rechnungen erkennen und verarbeiten."

Chip 04/2026