Field help: (2018) Income from renting and leasing
- Form V -

Tick this box if you have generated income from renting and leasing in the course of 2018.

In the area of renting and leasing you declare income from:

• a developed plot of land, e.g. a rented house, a rented flat,
• an owner-occupied own house / flat if individual rooms are rented out,
• all participations, e.g. joint ownership of land or joint heirships,
• subletting of rented rooms,
• all undeveloped land (e.g. parking lot), other immovable property (e.g. ships) and property items (e.g. business equipment)
• and from the transfer of rights, e.g. heritable building rights, copyrights, gravel exploitation rights.

In the case of spouses and civil partners, Lohnsteuer kompakt distributes the income earned 50:50 to both partners by default. However, a separate allocation of income can also be made for each rented property.