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(2022) How are communal areas treated?

Dieser Text bezieht sich auf die Steuererklärung 2022. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wie werden Gemeinschaftsräume behandelt?

Communal areas (e.g. corridor, bathroom) in a sublet flat that can be used by overnight guests must not be included in the calculation solely based on the proportion of living space.

The share of these areas must also be divided among the number of residents in the household.

Example: The communal areas in a 100 sqm flat occupy a total of 30 sqm, and in addition to the landlady, her daughter and the subtenant live in the flat. In this case, 10% (30 sqm / 100 sqm / 3 people) of the expenses for communal areas may be claimed.