发表于 2013-5-29 13:43:18
Leased a part of your home, such as a room? Then you might get the accommodation exemption. You get this exemption if you meet all the following conditions:|
The rent you received, did not exceed € 4,410 (amount 2012) or € 4,333 (amount 2011).
It is the rent including any compensation for the use of furniture, energy and the like.
The part you rented, was part of your property and was no independent house.
You and the tenant were registered with the municipality at the address of your property. During the entire rental period
The rental was of short duration, eg rental of holiday guests. （原则上说只要长期出租都不符合这一条免税条件）