Field help:
(2022)
Rented area
Enter here the living space that was rented to relatives for payment.
As of 1 January 2021, there is an important change:
- If the agreed rent is at least 66% of the local market rent, the expenses are fully deductible as income-related expenses.
- If the agreed rent is between 50% and 66% of the market rent, the intention to generate income must be examined and an income prediction is required for this purpose:
- If the income prediction is positive, the income-related expenses are fully deductible.
- If the income prediction is negative, the income-related expenses are to be divided and only deductible proportionally.
- If the agreed rent is less than 50% of the local market rent, the transfer of use is to be divided into a paid and a free part. The expenses are only deductible as income-related expenses in proportion to the paid part.
