Income from rental and leasing is regulated in § 21 of the Income Tax Act (EStG). In particular, they are present in the case of a paid transfer of built-up and undeveloped land as well as so-called material items (aggregates) to other persons. However, “rental” is not the same as “rental” because it depends in particular on what you leave – so let’s take a look at the income type “rental and lease” together!
Rental income is calculated as a surplus of income over advertising costs. The rental and lease is thus one of a total of four types of surplus income, standardized in § 2 (1) no. 4 to 7 EStG. Which activities fall under the income type, the legislator finally regulates in § 21 (1) sentence 1 EStG:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.