Social hous­ing

🧑‍💼 If you are self-employed (incl. farm­ing, forestry, or run­ning a busi­ness):
▪ Your net prof­it after tax-deductible busi­ness expenses

🏠 If you earn income from rent­ing or cap­i­tal (e.g. invest­ments):
▪ The net income (total income minus allow­able tax deductions)

🧓 If you receive a pen­sion:
Your pen­sion income minus allow­able tax deductions

✅ Tax-free ben­e­fits also count, such as:

• Unem­ploy­ment ben­e­fits (Arbeit­slosen­geld)
• Short-time work allowance (Kurzarbeit­ergeld)
• Tran­si­tion­al allowance (Über­gangs­geld)
• Insol­ven­cy payments
• Inte­gra­tion support
• Citizen’s income (Bürg­ergeld) and oth­er basic social assis­tance (SGB II)

👩‍👧 For sin­gle par­ents:
If you are a sin­gle par­ent with at least one child liv­ing with you (for whom you receive child ben­e­fits or tax allowance), your income is reduced by a spe­cial tax relief amount.

⚖️ In case of legal main­te­nance oblig­a­tions (e.g. after sep­a­ra­tion or divorce):

• For the per­son receiv­ing main­te­nance, the full amount counts as income.
• For the per­son pay­ing main­te­nance, these amounts can be deducted: 
  • Up to €3,000 per child per year
  • Up to €6,000 per year for spousal main­te­nance (after separation/divorce)

To cal­cu­late your 🧾 total house­hold income, the annu­al incomes of every­one in the house­hold are added togeth­er.