Regeln für die Vermietung an Angehörige

Wer eine Wohnung an nahe Angehörige – zum Beispiel die eigenen Kinder – vermietet, kann von Steuervorteilen profitieren. Voraussetzung ist, dass der Mietvertrag korrekt gestaltet und tatsächlich durchgeführt wird.

Verbilligte Vermietung: Steuervorteile durch Werbungskosten

Auch bei einer vergünstigten Miete können Vermieter Werbungskosten (z. B. Abschreibungen, Schuldzinsen) steuerlich absetzen. Dabei gilt:

• Miete ≥ 66 % der ortsüblichen Marktmiete: Werbungskosten sind voll abziehbar.
• Miete zwischen 50 % und 66 % der ortsüblichen Miete: Eine Totalüberschussprognose ist erforderlich:
  • Prognose positiv: voller Werbungskostenabzug
  • Prognose negativ: Werbungskosten nur anteilig abziehbar
• Miete < 50 % der ortsüblichen Miete: Vermietung wird anteilig als unentgeltlich eingestuft. Werbungskosten sind nur entsprechend dem entgeltlichen Anteil abziehbar.

Diese Regeln gelten nur für die Vermietung von Wohnraum – nicht für gewerblich oder freiberuflich genutzte Räume.

Totalüberschussprognose: Wann ist sie nötig?

Eine Totalüberschussprognose muss durchgeführt werden, wenn:

• die Miete zwischen 50 % und 66 % der ortsüblichen Miete liegt
• oder in Ausnahmefällen auch bei Vermietung zu mehr als 66 %, z. B. bei aufwendig gestalteten oder sehr großen Objekten (über 250 m² Wohnfläche)

Die Prognose prüft, ob innerhalb von 30 Jahren ein Gewinn aus der Vermietung erzielt werden kann.

Fremdvergleich: Vertrag wie unter Dritten

Ein Mietvertrag mit Angehörigen muss denselben Bedingungen standhalten wie ein Vertrag mit fremden Dritten:

• Vertrag schriftlich und klar geregelt
• Tatsächliche Mietzahlung
• Durchführung wie vereinbart

Wird z. B. die Miete mit dem Unterhalt verrechnet, liegt kein entgeltliches Mietverhältnis vor – Werbungskosten sind dann nicht abziehbar (BFH-Urteil vom 16.2.2016, IX R 28/15).

Barunterhalt ist besser als Naturalunterhalt

Wird dem Kind eine Wohnung als „Naturalunterhalt“ überlassen (Miete wird mit Unterhaltsanspruch verrechnet), wird dies steuerlich nicht anerkannt.
Empfehlung: Barunterhalt zahlen, damit das Kind die Miete selbst überweist.

Möblierte Wohnungen: Möblierungszuschlag beachten

Bei möblierten oder teilmöblierten Wohnungen kann ein Zuschlag zur ortsüblichen Miete angesetzt werden – aber nur, wenn:

• dieser Zuschlag im Mietspiegel enthalten ist oder
• er am Markt realistisch erzielbar ist

Nicht zulässig: Zuschläge basierend auf Abschreibung oder pauschale Prozentaufschläge (BFH-Urteil vom 6.2.2018, IX R 14/17).

Wie wird die ortsübliche Miete bestimmt?

Die ortsübliche Miete ergibt sich in der Regel aus dem örtlichen Mietspiegel.
Alternativ (z. B. bei fehlendem Mietspiegel):

• Gutachten
• Auskunft aus Mietdatenbank
• Vergleich mit mindestens drei vergleichbaren Wohnungen

Eine einzelne Vergleichsmiete im selben Haus reicht nicht aus, wenn es einen gültigen Mietspiegel gibt (BFH-Urteil vom 22.2.2021, IX R 7/20).

Sonderfall: Große oder luxuriöse Immobilien

Bei sehr großen oder hochwertig ausgestatteten Wohnungen (z. B. Villen über 250 m², Schwimmhalle) kann es trotz Einhaltung der 66 %-Grenze sein, dass eine Totalüberschussprognose erforderlich ist (BFH-Urteil vom 20.6.2023, IX R 17/21).

• Fallbeispiel:
  Eltern vermieten drei Villen an ihre Kinder, jeweils > 250 m² Wohnfläche.
  Die Vermietung führt zu hohen Verlusten, die mit anderen Einkünften verrechnet werden sollen.
  → Nicht erlaubt, da keine Einkünfteerzielungsabsicht erkennbar.
• Begründung:
  Die Marktmiete spiegelt den besonderen Wohnwert solcher Objekte oft nicht realistisch wider.
  Eine langfristige Verlusttätigkeit deutet auf Liebhaberei hin – Verluste sind steuerlich nicht abziehbar.

Regeln für die Vermietung an Angehörige

Reduced-rate rental: Comparative calculation with apportionable service charges

Flats are often rented to relatives at a price below the local market rate. Such discounted rentals are advantageous for tax purposes because, on the one hand, only lower rental income needs to be taxed and, on the other hand, expenses can be fully deducted as income-related expenses.

There was an important change on 1 January 2021:

• If the agreed rent is at least 66% of the local market rent, the expenses can be fully deducted as income-related expenses.
• If the agreed rent is between 50% and 66% of the market rent, the intention to generate income must be checked, and a profit forecast is required:
• If the profit forecast is positive, the income-related expenses can be fully deducted.
• If the profit forecast is negative, the income-related expenses must be apportioned and can only be partially deducted.
• If the agreed rent is less than 50% of the local market rent, the use must be divided into a paid and an unpaid part. Expenses can only be deducted as income-related expenses in proportion to the paid part.

The Federal Fiscal Court has clarified that for the comparison calculation, "local rent" means the gross rent or warm rent. Consequently, the costs that may be passed on according to the Operating Costs Ordinance must be added to the comparable cold rent (BFH ruling of 10 May 2016, IX R 44/15).

The "local market rent" includes the cold rent plus the apportionable costs for flats of comparable type, location, and equipment.

The costs apportionable according to the Operating Costs Ordinance include, in particular, property tax, costs for water and sewage, heating, street cleaning and waste disposal, lighting, garden maintenance, chimney cleaning, property and liability insurance, and for the caretaker (§ 2 BetrKV). Maintenance and repair costs are not included according to § 1 BetrKV. Therefore, the warm rent paid is compared with the local warm rent (see also R 21.3 EStR).

The calculation method with warm rents is more advantageous for landlords than the calculation with cold rents, as it includes operating costs. These costs represent a significant part that the tenant usually fully bears even in the case of discounted rental.

Reduced-rate rental: Comparative calculation with apportionable service charges

What should be considered for short-term rentals (e.g. Airbnb)?

If you rent out your flat or house on a short-term basis, for example to earn extra money through platforms like Airbnb, you must pay tax on the rental income. This applies even if you only sublet occasionally or for a short period.

However, there are ways to reduce your tax burden. You can present all advertising costs incurred in connection with the rental to the tax office. You can deduct these from the rental income you have earned, thus reducing your taxes.

Deductible advertising costs include, among others:

• Proportional rent or interest for the rental period: If you rent out a room in your flat, you can claim part of your rental costs as advertising costs.
• Proportional renovation and maintenance costs: If you carried out renovation work or repairs before renting, you can claim these as advertising costs. Ongoing maintenance costs, such as heating system maintenance, can also be deducted.
• Proportional utility costs for the rented space, such as heating, water, gas: If you rent out a room in your flat, you can deduct part of the utility costs as advertising costs. You should allocate the total costs of your utility bill accordingly.
• Payments to Airbnb: You can also deduct the costs you pay for using the Airbnb platform as advertising costs.
• It is important to collect all receipts and invoices related to the rental. This is the only way to prove which costs you actually incurred and claim them as advertising costs.

To ensure you comply with all tax aspects of short-term rentals, you should consult a tax advisor. This way, you can ensure that you do not overlook any important points and avoid unexpected tax back payments.

What should be considered for short-term rentals (e.g. Airbnb)?

What is an energy performance certificate and what costs are involved?

The energy performance certificate is a document that assesses the energy requirements of a building. There are 2 types of energy performance certificates: the requirement-based certificate and the consumption-based certificate. The requirement-based certificate considers the building's energy needs, while the consumption-based certificate analyses the actual energy consumption of recent years. Energy performance certificates are valid for ten years from the date of issue.

As a landlord of a residential building in Germany, you are legally obliged to provide an energy performance certificate for your property. The certificate provides information about the building's energy requirements and serves as a guide for tenants and buyers. However, there are costs associated with obtaining the energy performance certificate, which can affect landlords.

The costs for obtaining an energy performance certificate depend on various factors, such as the size of the building, the type of certificate, and the effort required by the energy consultant. Generally, the expenses range from 150 to 600 Euro.

Deduct energy performance certificate as income-related expenses for landlords

As a landlord, you can declare the costs for obtaining an energy performance certificate as income-related expenses in your tax return. This applies regardless of whether you obtain the certificate due to a legal obligation or voluntarily. The costs can be claimed as income-related expenses under rental income.

The costs for the energy performance certificate are immediately deductible income-related expenses. It is advisable to keep the invoice for obtaining the certificate to present it in the event of a tax office review.

What is an energy performance certificate and what costs are involved?

What costs can landlords deduct for tax purposes during a vacancy?

Anyone renting out property in Germany must not only manage the rental, tenant selection, and support but also be prepared for vacancies. If a flat or house is vacant for a certain period, it can lead to financial losses. But what options are there to deduct expenses for temporary vacancies for tax purposes?

What are expenses for temporary vacancies?

Expenses for temporary vacancies include all costs incurred in connection with renting out property but cannot be covered by rental income due to vacancies. These include costs for maintenance and repairs, advertising, energy costs, property tax, and waste disposal fees. However, the vacancy must actually be temporary, meaning there must be a realistic chance that the flat or house will be rented out again.

Tax deductibility of expenses for temporary vacancies

Expenses for temporary vacancies can be deducted for tax purposes, but certain conditions must be met. Firstly, the costs may only arise if the property is rented out and no income is generated. Secondly, the costs must be necessary and reasonable, i.e., no luxury renovations or unnecessary maintenance work should be carried out.

The deductible expenses are claimed as income-related expenses under income from renting and leasing. They must be stated in the tax return for the respective year. When calculating income tax, they are then deducted from the rental income.

Overall, expenses for temporary vacancies can be deducted for tax purposes if they are necessary, reasonable, and actually incurred. However, landlords should ensure that the vacancy is indeed temporary and that there are realistic prospects of renting it out. If landlords have any uncertainties or questions about tax deductibility, they should consult a tax advisor.

What costs can landlords deduct for tax purposes during a vacancy?

What applies to rental income from abroad?

As a rule, the foreign state in which the property is located has the right to tax the income from renting and leasing (taxation in the state of receipt). The foreign rental income is then tax-free in Germany but subject to the progression clause.

However, if the rental property is in an EU/EEA country, the rental income is not subject to the progression clause. Rental income from the EU/EEA does not need to be declared in the income tax return.

However, losses from renting out a foreign property in the EU/EEA cannot be claimed in the German tax return, even if they are not taken into account for tax purposes abroad (FG Baden-Württemberg, 08.07.2014, 4 K 1134/12).

Note: An important exception applies to properties in Spain. Rental income must be declared in Germany in the "V" form. The income tax paid in Spain on the rental income can be credited against German income tax.

Rental income from third countries (non-EU/EEA countries) is fully subject to the progression clause in Germany and must be declared in the AUS form. The foreign income must then be determined according to German tax regulations.

Be careful: Some double taxation agreements (e.g. with Switzerland) provide for the so-called credit method. In this case, the foreign rental income must be declared in the "V" form. The income tax paid abroad on the rental income can be credited against German income tax.

Therefore, each individual case of foreign property must be carefully examined to determine which state has the right to tax, whether the exemption or credit method applies, and whether the progression clause applies.

What applies to rental income from abroad?