Field help:
Do you have a notice of assessment with a share of the tax reduction under section 35c of the Income Tax Act?
Choose "yes" if you have received a notice of separate and joint assessment from the tax office and it shows a share of the tax reduction under section 35c EStG.
This can occur, for example, if several people jointly own a building and the tax details were initially determined in a separate procedure.
Example: The assessment notice shows a share of 1,200 Euro tax reduction under section 35c EStG for you. Select "Yes" and enter the amount from the notice.
If you have not received such an assessment notice, select "No". The normal joint assessment of spouses is not a separate and joint assessment.