(2024) How are communal areas treated?

Q: How are communal areas treated?

Communal areas (e.g. corridor, bathroom) in a sublet flat that can be used by overnight guests may 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 take up a total of 30 sqm, and in the flat live the landlady, her daughter, and the subtenant. In this case, 10% (30 sqm / 100 sqm / 3 people) of the expenses for communal areas can be claimed.

Dieser Text bezieht sich auf die Steuererklärung 2024. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): How are communal areas treated?

Communal areas (e.g. corridor, bathroom) in a sublet flat that can be used by overnight guests may 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 take up a total of 30 sqm, and in the flat live the landlady, her daughter, and the subtenant. In this case, 10% (30 sqm / 100 sqm / 3 people) of the expenses for communal areas can be claimed.

(2024) How are communal areas treated?

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