SteuerGo FAQs

(2022) Do I have to declare rental income from AirBnB and similar platforms?

If you rent out individual rooms in your owner-occupied or rented flat, you generally earn income from renting and leasing, which must be declared in the tax return.

Income from rentals via online platforms is taxable

• if the rental income exceeds the allowance of 520 Euro.
• if the total income is higher than the basic allowance.
• if the subletting is conducted on a commercial basis.

Allowance of 520 Euro per year

For simplification, you may leave rental income of less than 520 Euro per assessment period untaxed (R 21.2 para. 1 EStR). However, the amount of 520 Euro is not a tax-free amount but an allowance, i.e. if your rental income exceeds this amount by just one Euro, you must declare and tax the entire income in the tax return.

If income from subletting is concealed or no tax return is submitted, this is considered tax evasion. Tax offences can be prosecuted retroactively for up to 10 years.

Attention: The Hamburg tax authority currently points out that rental portals must provide the tax authorities with data on landlords.

Basic tax allowance

If the total income from all sources is below the basic allowance, no taxes need to be paid. 2022 the basic allowance is 9.744 Euro for single persons and 19.488 Euro for married couples.

Commercial rental

Income from renting and leasing is subject to business tax if, in addition to pure rental, unusual special services are provided. These unusual special services include, among others, staff, a breakfast offer or daily room service. Room cleaning or the provision of bed linen and towels are not considered special services. In this case, you would have to declare the income from your rental activity in Annex G.

If income from subletting is concealed or no tax return is submitted, this is considered tax evasion. Tax offences can be prosecuted retroactively for up to 10 years.