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... für Wohnungen

 

Dieser Text bezieht sich auf die Steuererklärung 2023. Die Version die für die Steuererklärung 2025 finden Sie unter:
(2025): ... für Wohnungen

What do I need to know about rental income?

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

Examples 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 rental income is below the 520 Euro annual 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 own rented flat. In this case, no corresponding income-related expenses can be claimed.

Note: From 1 January 2024, a new tax exemption threshold for rental income is to be introduced: Income from renting and leasing will remain tax-free if the total income is less than 1.000 Euro (§ 3 No. 73 EStG, introduced by the "Growth Opportunities Act").

(2023): What do I need to know about rental income?

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Living space

Indicate the size of the living space of the flats rented out.

Based on the information you provide, the tax office will determine how high the rent per square metre is and whether it is a discounted rent.

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

Room parts with a clear height of between one and two metres as well as the area of balconies, loggias and roof gardens are to be calculated at half.

Service charges received

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.

Rental income (incl. service charges) for flats rented out

Total rental income for flats rented out.

Designation

For example, you can enter the floor, the number of the flat or the name of the tenant as the name of the residential unit.

Did you receive additional payments or refunds in 2023?

If you have already settled ongoing allocations with your tenants, for example, by means of a service charge statement, please enter the additional payment made by your tenants in the year 2023 or the amount refunded by you to your tenants. These amounts are usually derived from the service charge statement for the year 2022.

Additional payments received

Enter here the amount of the additional payments received.

Refunds made

Enter here the amount of the additional payments received.