Module 122 min2455 wordsFree — no account
What counts as rental income, when it counts, and rent between relatives
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 21 Vermietung und Verpachtung — subsections 1 to 3 — verified on September 23, 2026
- EStG § 8 Einnahmen — subsections 1 and 2 — verified on September 23, 2026
- EStG § 11 Zufluss und Abfluss — subsection 1 sentences 1 to 3 and subsection 2 sentence 3 — verified on September 23, 2026
- EStG § 9a Pauschbeträge für Werbungskosten — verified on September 23, 2026
- EStG § 22 Arten der sonstigen Einkünfte — number 3 — verified on September 23, 2026
- EStG § 46 Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit — subsection 2 number 1 and subsection 3 — verified on September 23, 2026
- EStG § 2 Umfang der Besteuerung, Begriffsbestimmungen — subsections 1 and 2 — verified on September 23, 2026
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.