Field help: (2024) Have you received legal interest and late penalty interest? This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): Have you received legal interest and late penalty interest? Specify whether you have received any legal interest or late payment interest related to your rental or leasing activity. Examples of such interest: Interest paid to you because you successfully claimed rent payments or damages. Late payment interest paid to you due to late rental payments.