Enter the rent, lease and ancillary costs for the business premises - excluding your home office.

The costs of the home office are entered separately in the section "Restrictedly deductible business expenses".

Enter here the rent and other expenses for running the second household for business purposes.

Notes:

• Meal allowances are not to be entered here but in section "Restrictedly deductible business expenses".
• Please indicate your family home trips in section "Vehicle costs and other travel expenses".

Enter all expenses for buildings and land that belong to business assets.

These can include expenses for maintenance and repairs, property taxes, insurance premiums, as well as ongoing operational costs, such as electricity, water, sewage, heating, etc.

The sum of the occupancy costs is transferred to the overview page "Business expenses" to determine the sum of the business expenses.

In this field, enter the maintenance expenses included in the "Other expenses for commercially used properties (excluding interest and depreciation)". Maintenance expenses are costs incurred to keep the property in an operational condition. These include, for example, repairs, maintenance or renovations that are necessary to continue using the property.

Maintenance expenses differ from acquisition and production costs because they only concern the maintenance of the substance and not the appreciation or expansion of the property.