Test yourself Question 1 of 6 Question 1 of 6
Someone rents out only their caravan for 900 euros a year. Under which provision is that taxed?
section 21(1) number 1 section 21(1) number 2 section 22 number 3
Question 2 of 6 Question 2 of 6
The December 2026 rent arrives on 3 January 2027, on time as every month. To which year does it belong?
2026 2027 half to each year
Question 3 of 6 Question 3 of 6
Which flat-rate allowance for expenses does section 9a grant for income from letting and leasing?
1,230 euros 102 euros none
Question 4 of 6 Question 4 of 6
A flat with a local rent of 800 euros is let on a lasting basis to the owner's daughter for 560 euros. What applies?
a split, because the rent is below the market full consideration, because 70 percent is at least 66 percent no income, because the tenant is a relative
Question 5 of 6 Question 5 of 6
What is cut when the rent is 40 percent of the local rent?
receipts are raised to the market rent the expenses, down to the paid share nothing, as long as the tenant is a relative
Question 6 of 6 Question 6 of 6
An employee has a rental surplus of exactly 410 euros and otherwise only a salary. Does this surplus oblige him to be assessed?
yes, from 410 euros no, only above 410 euros no, rental income never triggers an obligation
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