Enter here a name for the statement available, for example,
Service charges statement 2021,
Building management fees statement 2022 or
Statement according to sect. 35a of the Income Tax Act for 2021
If you do not have a current statement for 2022 or a statement according to sect. 35a of the Income Tax Act (EStG), this is not a problem. In this case, you may use the operating costs statement you have for the previous year as a basis for the current tax year. This is how all tenants and flat owners can proceed. (letter of the Federal Ministry of Finance (BMF) dated 09.11.2016)
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