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Building owner / purchaser communities

This text refers to the Online Steuererklärung 2022. You can find the version for the Steuererklärung 2024 at:
(2024): Building owner / purchaser communities

What is included in income from renting and leasing?

What is included in income from renting and leasing (Form V) is regulated by the Income Tax Act. Section 21 of the Income Tax Act lists the following types of income:

Income from renting and leasing of immovable property (land, buildings, parts of buildings, ships registered in a shipping register)
Income from renting and leasing of rights equivalent to land (e.g. hereditary building rights, mineral extraction rights)
Income from renting and leasing of business assets, particularly movable business assets (e.g. business inventory for commercial enterprises, agricultural businesses or freelance practices)
Income from the temporary transfer of rights, particularly literary, artistic and commercial copyrights
Income from the sale of rental and lease payment claims

Not included as rental income are revenues from renting out individual movable assets. This applies, for example, to the rental of individual pieces of furniture, the chartering of boats not registered in a shipping register, or the temporary lending of private vehicles, for example for a holiday trip.

(2022): What is included in income from renting and leasing?

Field help

Name of the community

Enter the name of the owner / purchaser community (in abbreviated form if necessary), the tax office and the tax number of the community from which you and / or your partner as co-owner have earned income from renting and leasing.

Income
Partner A

Enter here the amount of the income received from renting and leasing for your co-ownership share, which the relevant tax office has determined in a separate and uniform determination (assessment notice).

If the assessment notice is not yet available, you can also enter the income on a provisional or estimated basis. Your tax office automatically changes the amount of income as soon as the assessment notice is issued and sent to the tax office.

Income
Partner B

Enter here the amount of the income received from renting and leasing for your partner's co-ownership share, which the relevant tax office has determined in a separate and uniform determination (assessment notice).

If the assessment notice is not yet available, you can also enter the income on a provisional or estimated basis. Your tax office automatically changes the amount of income as soon as the assessment notice is issued and sent to the tax office.

Income from building owner / purchaser communities

Total income from building owner/purchaser communities

Lohnsteuerkompakt

Die Online-Steuererklärung

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Building owner / purchaser communities

What is included in income from renting and leasing?

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Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI betafor effortless refund!

Building owner / purchaser communities

What is included in income from renting and leasing?

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

Just do your tax return with Lohnsteuer kompakt. Ø 1.100 Euro refund in less than one hour.

With IntelliScan KI^beta
for effortless refund!

Just do your tax return with Lohnsteuer kompakt.
Ø 1.100 Euro refund in less than one hour.