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Gross or net amounts?

November 19, 2021 | 35,00 EUR | answered by Steuerberater Knut Christiansen

In attachment V of the income tax return, "maintenance expenses" should be entered in line 40 and "costs for heating, hot water, and the chimney sweep" in line 47. The total amount is summarized in line 51 as advertising costs. Question: Are the amounts including value-added tax or without value-added tax? Then in line 52, the question arises about "deductible input tax amounts included according to line 51 for taxable rental income. illogical for a layperson, as I have to enter net amounts first.

Steuerberater Knut Christiansen

Good evening,

please enter the gross amounts including VAT in all lines. If you are subject to VAT when renting out (for example, when renting out a commercial property including waiving VAT exemption or when renting out a holiday apartment without small business status), then you would also need to enter the total VAT amount in line 52, which is included in all costs. However, this is just for informational purposes and should match with the input tax amounts in the VAT return.

Please feel free to reach out if anything is unclear.

Kind regards,

Knut Christiansen
Tax consultant