As a landlord, you must declare the basic rent and the service charges passed on to tenants as additional income. The costs incurred in this context can be deducted as income-related expenses.
If your annual rental income is below the 520 Euro threshold (e.g. for subletting), you can omit this information from your tax return. Income up to this threshold from temporary letting is exempt from income tax. This also applies to the temporary subletting of parts of your rented flat. In this case, no corresponding income-related expenses can be claimed.
Please do not enter your income from subletting under the sub-item „Income - rental income", but on the page "Subletting of rented rooms".
