If you have already settled ongoing allocations with your tenants, for example, by means of a service charge statement, please enter the additional payment made by your tenants in the year 2023 or the amount refunded by you to your tenants. These amounts are usually derived from the service charge statement for the year 2022.

Enter here the amount of the additional payments received.

Enter here the amount of the additional payments received.

Enter a description for the other rooms that you rented, for example:

• Commercial premises
• Practice rooms
• Parking spaces
• Advertising spaces

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.

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).

Total rental income (incl. allocations) from other rooms.