{"id":10357,"date":"2018-12-24T07:07:07","date_gmt":"2018-12-24T06:07:07","guid":{"rendered":"https:\/\/tunal-stb.de\/cheap-transfer-of-a-dwelling\/"},"modified":"2023-07-21T09:35:36","modified_gmt":"2023-07-21T07:35:36","slug":"cheap-transfer-of-a-dwelling","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/cheap-transfer-of-a-dwelling\/","title":{"rendered":"Cheap transfer of a dwelling"},"content":{"rendered":"

Cheap transfer of a dwelling<\/strong><\/p>\n<\/div><\/div>[vc_separator style=”shadow”][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Verbilligte \u00dcberlassung einer Wohnung” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1545121517985{margin-bottom: 20px !important;}”]

For renting<\/h2>\n

of an apartment to relatives such as children, parents or siblings, care must be taken to ensure that the rental agreement corresponds to what is customary between strangers and that the agreement is actually executed in this way (e.g. through regular rent payments and utility bills).<\/p>\n<\/div><\/div>

If this is not the case, the rental relationship as a whole will not be recognized, in particular with the consequence that income-related expenses associated with the rental cannot be claimed at all.<\/p>\n<\/div><\/div>

Another special feature<\/h2>\n

must be taken into account if the rental is at a discount: If the agreed rent is less than 66% of the local market rent<\/strong>, the tax office assumes that the rental is partially paid and reduces the income-related expenses (pro rata).<\/p>\n<\/div><\/div>

The local market rent comprises the local cold rent plus the costs apportionable<\/strong> in accordance with the Operating Costs Ordinance (so-called warm rent).<\/p>\n<\/div><\/div>

If, on the other hand, a rent of at least<\/strong> 66% of<\/strong> the customary local rent has been agreed, the income-related expenses deduction is retained in full<\/strong> (Section 21 (2) EStG).<\/p>\n<\/div><\/div>

This regulation applies accordingly when renting an apartment to strangers<\/strong>. The reason for the discounted transfer does not matter. The tax authorities also make a (pro rata) reduction of the income-related expenses if it is not possible to increase the agreed rent for legal or factual reasons in order to comply with the above-mentioned limit.<\/p>\n

It is recommended to regularly review<\/strong> affected leases and adjust<\/strong> the rent if necessary.<\/p>\n<\/div><\/div>

(For more notes, information, and examples, see our Information Letter 12\/2018<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1545122249148-626f82c6-aa40-2″ include=”6226,6225,6224″][vc_message]\n

A) Newsletter order<\/strong><\/h2>\n

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…<\/p>\n

<\/div>\n

B) Subscribe to information letter<\/strong><\/a><\/h2>\n
\n

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
\nYour advantage when registering: You will always receive this up to date at the beginning of each month.<\/p>\n

<\/div>\n

C) Subscribe to blog via email<\/strong><\/h2>\n
\n
\n

Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section>

Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Tax Consultants – Partnership – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de<\/p>\n

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Cheap transfer of a dwelling [vc_separator style=\"shadow\"][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Verbilligte \u00dcberlassung einer Wohnung\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1545121517985{margin-bottom: 20px !important;}\"]For renting of an apartment to relatives such as children, parents or siblings, care must be taken to ensure that the rental agreement corresponds to what is customary between strangers and that the agreement is actually executed in this...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,937],"tags":[866,1009],"class_list":["post-10357","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-renting-and-leasing","tag-apartment","tag-transfer"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10357"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10357\/revisions"}],"predecessor-version":[{"id":10621,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10357\/revisions\/10621"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}