Field help:
(2022)
Designation
(e.g. name of the property management)
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)
