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What are income-related expenses in connection with the rental and leasing of a property?

You can deduct income-related expenses from your income from renting and leasing. Income-related expenses are costs incurred for the acquisition, securing, and maintenance of the property.

These expenses are deducted from the rental income. A positive result, i.e., a profit, increases your tax burden. A negative result leads to a tax saving.

A tax loss from renting and leasing due to high income-related expenses can be offset against other positive income. The decisive factor for entering the income-related expenses in the tax return is the date of payment. When the expenses were incurred or when you received the invoice is generally irrelevant.

You can also claim income-related expenses if the property is not yet rented. However, there must be an intention to rent. If you do this, the tax office will initially recognise the costs but will issue the tax assessment on a provisional basis. If you do not rent out the property, the tax office may revoke the deduction of income-related expenses.

What are income-related expenses in connection with the rental and leasing of a property?