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Field help: (2021) Rental income
Rental income

This text refers to the Steuererklärung 2021 online. You can find the version for the Steuererklärung 2024 at:
(2024): Rental income
Rental income

Enter here the amount of the annual rent received without allocations.

The inflow principle applies for tax purposes to rental income and allocations: Income is taxable in the year in which you receive it (sect. 11 of the Income Tax Act (EStG)). The time period for which the funds are paid is generally irrelevant.