SteuerGo FAQs

(2023) What is included in income from renting and leasing?

The types of income included under income from renting and leasing (Form V) are defined in the Income Tax Act. Section 21 of the Income Tax Act specifies 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 earnings from the rental of 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 transfer of private vehicles, for example for a holiday trip.