Income from renting and leasing obtained regularly from the rental of an apartment. This applies both exclusively rented and some even used vacation rentals. There are differences in the determination of income however. A partly self used and partly rented apartment is assessing the income intention to make always a surplus forecast to include are all objectively identifiable circumstances. The review of income intention is then already required if the taxpayer has reserved a time of self use. More info: NY Museums . It’s not, whether, when and to what extent he actually made use of his own rights.
Exclusive rental apartment is rented exclusively to changing guests and kept the remaining time for this.Short-term stays of the lessor in the apartment to the renovation to the keys to the end cleaning concern the rental activity and are Foreign use and disuse of the self. DieVermietung can be done by the landlord or by a third party. The landlord bears the burden to the tax office that he only rented andNot itself uses the apartment. For this purpose it is enough if he can persuade one of the following circumstances: the rental of the apartment via an intermediary (supra-regional tour operators, tourist office, etc.) do not close to the landlord. The use of self is contracted for the year excluded.-the apartment is located in the otherwise even used two or apartment building landlord or in close proximity to its even used apartment. This apartment must meet its housing needs according to size and facilities.
It also can accommodate guests. The landlord has several apartments in the same location and uses only one of them for their own residential purposes, or leaves them free of charge. Facilities and size of apartment are on its special Tailored conditions. In other cases, the IRS assumes that the landlord has even used the apartment or leave bzw.unentgeltlich. The landlord can but prove the ongoing rental and stand the Wohnungdafur or allege.