Field help:
(2023)
Service charges received
Enter the amount of the allocations and additional costs received.
Allocations / additional costs include:
- Heating,
- Electricity,
- Water and sewage,
- House and hall lighting,
- Chimney sweeper,
- House cleaning,
- Street cleaning,
- Garbage disposal,
- Community antenna,
- Building insurance,
- Tax on land and buildings.
The additional costs can - at least partially - be allocated to the tenants. In this case, the allocated costs are to be recognised as income. On the other hand, you may claim the costs incurred as income-related expenses (Federal Fiscal Court's (BFH) judgement of 14.12.1999, BStBl. 2000 II p. 197).
