Field help: (2022) Have deductions or increased deductions already been claimed for other properties? This text refers to the Online Steuererklärung 2022. You can find the version for the Steuererklärung 2025 at: (2025): Have deductions or increased deductions already been claimed for other properties? You can only claim the deduction amount according to sect. 10e of the Income Tax Act (EStG) for one flat (object restriction).The subsidised expansion or enlargement of a dwelling is also considered to be one object.