Enter here a name for the statement available, for example,
Service charge statement 2023,
Building management fees statement 2024 or
Statement in accordance with sect. 35a of the Income Tax Act (EStG) for 2023
If you do not have a current statement for 2024 or a statement in accordance with sect. 35a of the Income Tax Act (EStG), this is not a problem. In this case, you may use the service charge or utility bill for the previous year as a basis for the current tax year. All tenants and homeowners can proceed in this way. (The Federal Ministry of Finance's (BMF) letter dated 09.11.2016)
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