German living space — measured under the Living Space Ordinance
Floor area with at least two metres of clear height counts in full, between one and two metres by half, below that not at all. Unheatable conservatories count by half; balconies and terraces normally by a quarter, at most by half.
2026 rules — verified on September 23, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — WoFlV § 4 Nr. 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von Räumen und Raumteilen mit einer lichten Höhe von mindestens zwei Metern sind vollständig, »
- gesetze-im-internet.de — WoFlV § 4 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von Räumen und Raumteilen mit einer lichten Höhe von mindestens einem Meter und weniger als zwei Metern sind zur Hälfte, »
- gesetze-im-internet.de — WoFlV § 4 Nr. 3 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von unbeheizbaren Wintergärten, Schwimmbädern und ähnlichen nach allen Seiten geschlossenen Räumen sind zur Hälfte, »
- gesetze-im-internet.de — WoFlV § 4 Nr. 4 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von Balkonen, Loggien, Dachgärten und Terrassen sind in der Regel zu einem Viertel, höchstens jedoch zur Hälfte »
- gesetze-im-internet.de — WoFlV § 4 Nr. 4 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von Balkonen, Loggien, Dachgärten und Terrassen sind in der Regel zu einem Viertel, höchstens jedoch zur Hälfte »
Calculation assumptions
- The WoFlV applies directly to subsidised housing (s. 1(1)). That it also governs an ordinary private tenancy is assumed here; the lease may agree another method. Areas calculated before 2004 under the former II. BV stand (s. 5).
- Enter floor areas already measured under s. 3 WoFlV (clear dimensions), sorted by clear height. Cellars, lofts, garages and business premises are not living space and are not entered.
- The WoFlV prescribes no rounding; the result is rounded to two decimal places (0.01 sq m).
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.