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What is included in income from renting and leasing?
What is included in income from renting and leasing (Form V) is regulated by the Income Tax Act. Section 21 of the Income Tax Act lists the following types of income:
- Income from renting and leasing of immovable property (land, buildings, parts of buildings, ships registered in a shipping register)
- Income from renting and leasing of rights equivalent to land (e.g. hereditary building rights, mineral extraction rights)
- Income from renting and leasing of business assets, particularly movable business assets (e.g. business inventory for commercial enterprises, agricultural businesses or freelance practices)
- Income from the temporary transfer of rights, particularly literary, artistic and commercial copyrights
- Income from the sale of rental and lease payment claims
Not included as rental income are revenues from renting out individual movable assets. This applies, for example, to the rental of individual pieces of furniture, the chartering of boats not registered in a shipping register, or the temporary lending of private vehicles, for example for a holiday trip.
(2022): What is included in income from renting and leasing?
