> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en-start/guides-group/tenancies/create-a-tenancy-agreement/furnishing/furnished-living-space.md).

# Furnished living space

According to prevailing case law, living space is considered **"furnished"** if the landlord agrees in the lease to equip the unit fully or predominantly with furnishings that increase the utility value of the apartment.

Furnished living space exists when, according to the tenancy agreement, an arrangement has been made to equip the rental space fully or predominantly with furnishings (furnishing was contractually agreed). Here, it is not the actual furnishing that is decisive, but rather the contractual agreement. Even if the tenant removes the furniture provided by the landlord without their consent and replaces it with their own,the living space is still considered "furnished" as long as the furnishing was contractually stipulated.

{% hint style="warning" %}
Um To avoid misunderstandings or later disputes, all provided furniture should be clearly listed at the latest during the handover of the apartment. For this, use, for example, the digital handover protocol from Immodio. The entered equipment is automatically taken from the unit's master data.

As in shared flat rentals, normally a handover protocol is not created for every move-in, in this case the furniture items are listed directly in the shared flat tenancy agreement if you rent out a shared flat room furnished.
{% endhint %}

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<summary><strong>Furniture</strong></summary>

If you want to offer your apartment as "furnished," essential pieces of furniture should be present to increase its utility for the tenant. These include:

* Bed or sofa bed
* Shelves / sideboards / dressers
* Tables and chairs
* Sofas and armchairs
* Wardrobes
* Lamps and lighting fixtures
* Carpets
* Kitchen
* Washing machine and / or dryer

</details>

<details>

<summary><strong>Maintenance and repair</strong></summary>

* The landlord must provide the agreed-upon furnishings fully and **in working order**.
* The furniture must remain in a **usable condition** throughout the entire rental period.
* Damages or defects **that are not due to improper use** by the tenant must be repaired by the landlord at their own expense.

The obligation to maintain furniture and fixtures **cannot** be legally transferred to tenants. Additional clauses that aim to obligate tenants of residential property to repair furniture are, according to general legal opinion, likely invalid.

{% hint style="info" %}
As a landlord, you can generally deduct repair costs for furnishings, which are considered **maintenance expenses**, in full as **business expenses** in the year of payment.

Use \[Income and Expenses]\( for this purpose.<https://help.immodio.app/en-start/guides-group/income-and-expenses>) the category *"Maintenance, upkeep costs, craftsmen, repairs (immediately deductible as depreciation)"*.
{% endhint %}

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<summary><strong>Rent amount for furnished apartments</strong></summary>

The maximum allowable rent for a furnished apartment is based on the local comparative rent for an unfurnished apartment, plus a furnishing surcharge. This is because the \[rent control] also applies to furnished apartments.<https://help.immodio.app/en-start/guides-group/tenancies/create-a-tenancy-agreement/rent#mietpreisbremse-556d-bis-556g-bgb>).

**Exceptions:**

* **Furnished apartments for temporary use** e.g., vacation apartments or worker accommodations.
* **Furnished, rented room in the landlord's apartment**

This furnishing surcharge is determined individually and depends on the value, quality, and condition of the provided furniture. There is no separate rent index for furnished apartments, so the furnishing surcharge must be set within the legal requirements and market conditions. In practice, two models have become established for calculating the furnishing surcharge:

1. **Berlin model** The Berlin model for calculating the furniture surcharge provides that 2% of the current value of the furniture is charged monthly as a surcharge to the rent. The current value corresponds to the new value for newly acquired furniture and decreases with the increasing age of the furniture. This model is based on a ruling by the Berlin Regional Court \[(Ref.: 63 S 365/01)]<https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=LG%20Berlin\\&Datum=21.03.2003\\&Aktenzeichen=63%20S%20365%2F01>). For the calculation, a linear depreciation of the furniture over a period of ten years is applied, combined with a capital interest rate of 14%. The monthly furnishing surcharge thus results from 2% of the determined current value of the furniture.
2. **Hamburg model**\
   The Hamburg model pays interest on the acquisition costs and depreciates the furnishings according to their usual economic wear and tear. This is based on a depreciation period of 7 years with an annual depreciation of 15%, which deviates from the depreciation period of 10 years under tax law. This method has been recognized in various court rulings, including the Regional CourtHamburg.

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