Indicate the size of the living space of the rented apartments.

On the basis of your information, the tax office will determine how high the square metre rent is and whether it is a reduced rental rate.

When determining the living space, supply rooms such as cellars, attics, sheds and garages are not to be taken into account.

Half of the space with a clear height of between one and two metres and the area of balconies, loggias and roof gardens should be used.

Enter here how many rented apartments you rent on that floor.

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).

Enter here the amount of the annual rent received without allocations.

The inflow principle applies for tax purposes to rental income and allocations: Income is taxable in the year in which you receive it (sect. 11 of the Income Tax Act (EStG)). The time period for which the funds are paid is generally irrelevant.

Select here on which floor you have earned the rental income.

Total rental income from rented apartments.