Indicate the size of the living space of the flats rented out.

Based on the information you provide, the tax office will determine how high the rent per square metre is and whether it is a discounted rent.

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

Room parts with a clear height of between one and two metres as well as the area of balconies, loggias and roof gardens are to be calculated at half.

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 and VAT.

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.

Please enter any VAT amounts received on the page "Mieteinnahmen > Weitere Einnahmen".

Total rental income for flats rented out.

For example, you can enter the floor, the number of the flat or the name of the tenant as the name of the residential unit.

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 2024 or the amount refunded by you to your tenants. These amounts are usually derived from the service charge statement for the year 2023.

Enter here the amount of the additional payments received.

Enter here the amount of the additional payments received.