My friend lives with her 2 children in my house for 2 years. (My property)
Monthly, she transfers 430 euro for electricity, gas, internet, water, car insurance, car tax, GEZ, Netflix, Amazon Prime, chimney sweep and reserves for repairs + renovation.
As a purpose of use, she indicates "rent", which is actually not at all, but rather an expense participation.
My question is, if I have to pay taxes. So far, I have never needed and did not need to file a tax return.
LG Daniel
The payment is reimbursement of expenses (ie operating costs are paid as a lump sum). You have no extra money, so there's nothing to tax.
If you think you have to use the rental income in your tax return, this is the attachment V.
All revenues are entered here, regardless of whether rent or additional costs. From this income you then deduct proportionally all expenses. This means that all operating and ancillary costs of the house you divide by the number of people. Alternatively to the living space used by you and yours, including children. Thus, self-employment somehow remains between 60 and 75%. Of all the costs, you can therefore deduct a percentage of this amount from the approximately 5000 euro income. Also think about interest rates for financing and depreciation. You can fix these too. In the end, there's probably a minus and nothing with additional taxes. Maybe even a tax saving.