Field help:
of which owner-occupied or leased free of charge
Enter here what share of the living space you use yourself for your own residential purposes or have let to other persons free of charge. This is a prerequisite to be able to benefit from the tax incentive for energy efficiency measures according to sect. 35c of the Income Tax Act (EStG).
Example: You own a block of flats with 4 residential units, each with 110 sqm of living space. You live in one flat yourself. In this case, you enter 440 square metres as the total living space and 110 square metres as the owner-occupied living space. In this example, 25% of the expenses for the energy-efficient renovation can be claimed for tax purposes.
