AI power for your tax:

With IntelliScan KI^beta
for effortless refund!

No more tax stress!
Learn how to use IntelliScan to complete your tax return faster and more efficiently. Simply upload your documents – our AI recognises and processes all the important information for you.

Other income / Value added tax (VAT)

This text refers to the Steuererklärung 2022. You can find the version for the Steuererklärung 2025 at:
(2025): Other income / Value added tax (VAT)

What if income from services is negative?

Negative income or losses from services can be offset against profits from similar income in the same year. At the same time, it must be clear that you could also achieve a surplus with the other services. Otherwise, the losses from the services will not be recognised, but you do not have to pay tax on the income either.

If the income from services is negative, it can be carried back to the previous year and offset against similar profits made there. You can also carry the losses forward to the following year and offset them against the surpluses then presumably achieved. By carrying back or forward the losses, you reduce your taxable income in the relevant year.

(2022): What if income from services is negative?

Field help

Value-added tax received

If the rental is subject to VAT, enter here the VAT received.

Value-added tax refunded by the tax office

If the rental is subject to VAT, enter here the VAT refunded by the tax office.

Income

Enter here all rental income that you received from the rental and leasing of

Garages,
Advertising spaces,
Property and land for kiosks, etc.

Income

Enter all rental income that you received from

Subsequent payments for earlier years (rent arrears) or
as part of building cost subsidies

Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI^beta
for effortless refund!

Other income / Value added tax (VAT)

What if income from services is negative?

Test now for free

Make your tax return easy with Lohnsteuer kompakt. Ø 1.240 euro refund in under an hour.

Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI betafor effortless refund!

Other income / Value added tax (VAT)

What if income from services is negative?

Sichern Sie sich einfach die volle Steuererstattung, die Ihnen zusteht!

Make your tax return easy with Lohnsteuer kompakt. Ø 1.240 euro refund in under an hour.

With IntelliScan KI^beta
for effortless refund!