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Mieteinnahmen für Wohnungen

 

Bitte geben Sie nur die im Jahr 2022 tatsächlich erhaltenen Mieteinnahmen an. Wenn Sie mehrere Mietobjekte unter der angegebenen Anschrift unterhalten, fassen Sie diese bitte pro Geschoss zusammen, zum Beispiel für das Erdgeschoss: Anzahl Wohnungen "4" bei einer Wohnfläche von insgesamt "260 m2".

Dieser Text bezieht sich auf die Online Steuererklärung 2022. Die Version die für die Steuererklärung 2025 finden Sie unter:
(2025): Mieteinnahmen für Wohnungen

What do I need to know about rental income?

As a landlord, you must declare the basic rent and the service charges passed on to tenants as additional income. The costs incurred in this context can be deducted as income-related expenses.

Example of rental income:

  • Rental income for flats or rooms
  • Rental income for garages/parking spaces
  • Service charges passed on to the tenant
  • Rent for advertising spaces and vending machine sites
  • Interest on credit balances from building society contracts
  • Compensation payment from a tenant for early termination of the lease
  • Leases for undeveloped land
  • Income from a hereditary building right

If your annual rental income is below the 520 Euro threshold (e.g. for subletting), you can omit this information from your tax return. Income up to this threshold from temporary letting is exempt from income tax. This also applies to the temporary subletting of parts of your rented flat. In this case, no corresponding income-related expenses can be claimed.

Subletting

Please do not enter your income from subletting under the sub-item „Income - rental income", but on the page "Subletting of rented rooms".

(2022): What do I need to know about rental income?

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Living space

Indicate the size of the living space of the rented apartments.

On the basis of your information, the tax office will determine how high the square metre rent is and whether it is a reduced rental rate.

When determining the living space, supply rooms such as cellars, attics, sheds and garages are not to be taken into account.

Half of the space with a clear height of between one and two metres and the area of balconies, loggias and roof gardens should be used.

Number of apartments

Enter here how many rented apartments you rent on that floor.

Allocations

Enter the amount of the allocations and additional costs received.

Allocations / additional costs include:

  • Heating,
  • Electricity,
  • Water and sewage,
  • House and hall lighting,
  • Chimney sweeper,
  • House cleaning,
  • Street cleaning,
  • Garbage disposal,
  • Community antenna,
  • Building insurance,
  • Tax on land and buildings.

The additional costs can - at least partially - be allocated to the tenants. In this case, the allocated costs are to be recognised as income. On the other hand, you may claim the costs incurred as income-related expenses (Federal Fiscal Court's (BFH) judgement of 14.12.1999, BStBl. 2000 II p. 197).

Rental income

Enter here the amount of the annual rent received without allocations.

The inflow principle applies for tax purposes to rental income and allocations: Income is taxable in the year in which you receive it (sect. 11 of the Income Tax Act (EStG)). The time period for which the funds are paid is generally irrelevant.

Floor

Select here on which floor you have earned the rental income.

Rental income from rented apartments

Total rental income from rented apartments.