Field help:
of which owner-occupied or leased free of charge
Enter the part of the living area that you use for residential purposes or pass on free of charge in a tax-privileged manner.
Do not enter rented or exclusively professional/business areas.
Example: In a two-family house with a total of 200 m², you occupy a flat of 100 m² yourself. Enter 100 m² here. For measures affecting the entire building, 50% of the costs are usually eligible.
A flat provided free of charge is particularly privileged if it is given to a child for whom there is an entitlement to child benefit or the child allowance.
