Field help:
(2020)
Space rented to relatives
Enter here the living space that was rented to relatives for payment.
The tax office examines renting to relatives in detail.
If the rental income is at least 66% of the local rent (incl. allocations), the transfer is fully paid and the income-related expenses are generally recognised in full by the tax office.d in full by the tax office.
If, on the other hand, the actual rent is less than 66% of the usual local rent, this is considered to be a discounted or partially discounted transfer. In this case, the tax office only recognises the income-related expenses on a proportional basis, i.e. in the ratio between the actual rent and the standard local rent.
