For many homeowners, the question arises as to the tax implications of renting out their property.
Most private landlords are not aware of the tax requirements of the German tax authorities in connection with rental income and expenses. If, for example, the actual rent does not correspond to the local market rent, it may be necessary to check whether there is a discounted transfer. Special rules then apply to the deduction of income-related expenses in the case of a discounted or free transfer. In addition, there are numerous individual questions regarding the determination of income from renting and leasing.
The brochure provides you with initial background knowledge on the tax opportunities and risks of renting out private real estate.