Eligibility for and level of the rent rebate is means-tested.
One component of this is taxable income. For a single person younger than 65 years the maximum income was 20.3 thousand euro, for older tenants 18.3 thousand euro. For multi-person households with a tenant younger than 65 years it is 27.6 thousand euro. For those over 65 years it is 24.3 thousand euro.
As the calculation of the amount of the rebate is complicated, most municipalities offer help with the application. The levels of rent and income applicable for the rebate are set annually. The rebate is paid to only one tenant per accommodation. The tax authorities are responsible for approving, paying and - when necessary - reclaiming the rent rebate.