Landowners (or sub-lessors) must not use this form to report cash rent received for pasture or farmland if the amount is based on a flat charge.
Make certain that you and your room-mates (and sub-lessors) are not over that limit.
Lessors or sub-lessors of real estate including accessories, pension inns, apartments, condominium, houses for lease, rooms and spaces for rent shall pay the tax as stated.
All the sub-lessees declare that they sublet the apartment in the Hotelboat as a matter of holiday-swapping or lodging directly from the lessees (= sub-lessors) of the accommodation-address listed in the Voucher.