Field help:
Designation
(e.g. name of the property management)
Enter here a name for the statement available, for example,
- Service charge statement 2024,
- Building management fees statement 2025 or
- Statement in accordance with sect. 35a of the Income Tax Act (EStG) for 2024
If you do not have a current statement for 2025 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)
