So he can prove permanent rental through increased promotional measures, such as frequent newspaper ad, when an insufficient number of rental days the intention. Only rented homes, the tax office does not check whether the landlord intends to achieve income. Even years of losses are recognized. Requires that at least 75% derortsublichen rental days is occupied. When determining the income are the rental income and you relating to the rental anfallendenAufwendungen including the depreciation taken into account. Also expenses include advertising costs, at times be omitted, in which the apartment for guests is provided. Use of self is the apartment at times rented and even used temporarily by the landlord, or left to third parties free of charge.In these cases, the IRS always checks the income intention.
The landlord must present circumstances from which derived, that a total surplus of estimates of income and expenditure is expected to. The Prognosezeitraumumfasst in 30 years. Not a total surplus is expected, hobby is. Tax, revenue and expenditure are not included. When existing income intention the rental income in full Hoheerfasst in the determination of income. Only the expenses related to the rental may be deducted as expenses.Expenses relating to the rental as well as the use of self, are to split. The cost of dieSelbstnutzung can not be deducted. Caused expenses are fully deductible solely by the rental: cleaning costs pay for inclusion in a host directory brochure costs other costs of advertising and acquisition of Guests cost for assets, which serve the rental (other equipment, furniture, electrical appliances, etc.) proportionately in the amount of depreciation, repair costs deductible are expenses that are caused by the rental as well as the use of self: interest real estate taxes maintenance expenses depreciation of buildings insurance second homes tax the proportionate cost-sharing is carried out according to the ratio between rental and Selbstnutzungstagen.Zur third-party rental include only the days with overnight stays.
The empty life are fully derVermietungszeit attributable to. The advertising costs are (= 180 + 155) 335 / 365 to take into account. Commercial rental renting an apartment can be exceptionally commercial when insgesamtvorliegen the following requirements: the apartment is fully furnished (furniture, crockery, linen), – it is in a pure tourist area with numerous similar used apartments, advertising and rental are carried out by one for the holiday service organization existing uniform residential, at any time, the apartment is for rent ready, it is like at a hotel reception ongoing personnel present, take care which the rental/cleaning/maintenance. Commercial renting, the IRS checks always the income intention. The rental is subject to trade tax, landlord (individuals), as well as private companies received einenFreibetrag 24,500 EUR in the year.
Only the amount exceeding the free allowance is subject to trade tax. Sales tax short term rental of apartments is subject to sales tax. The reduced tax rate (7%) applies to the following accommodation services: provision of furnished and equipped with other furnishings (such as TV, radio, telephone, in-room safe) educations electricity supply of bed linen, towels and bathrobes cleaning of the rented rooms providing personal care utensils, shoe shine and sewing kits with accommodation of animals in the licensed living – and bedrooms the full tax rate (19%) applies to all services, where not even accommodation services is, as well as additional benefits for accommodation, if they are paid administrative purposes with the fee for the rental, how – from apartments, empty life sales tax not taken into account. – separately agreed provision of sites for the parking of vehicles – catering services (such as breakfast) – use of communication networks (in particular, phone, Internet) – transport of luggage outside the apartments – provision of sports equipment (E.g. bicycles) – transport between the railway station/airport and accommodation small entrepreneurs control no sales tax resulting from application of the small traders (turnover limit 17,500 EUR in the vorangegangenenJahr and expected to be EUR 50,000 in the current year).