Field help:
   		  		    (2022)		  
			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.