> 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/partially-furnished-living-space.md).

# Partially furnished living space

Partially furnished living space is referred to when the landlord provides some pieces of furniture that increase the utility of the apartment, but this furnishing does not constitute more than half of the equipment necessary for running a household.

As a rule, when partially furnishing, you provide the tenant with some important pieces of furniture such as

* fitted kitchen
* Cabinets
* Tables
* Sofa

available.

{% hint style="warning" %}
To avoid misunderstandings or later disputes, all provided furniture should be clearly listed in the handover protocol. In Immodio, you can do this directly in this step. The entered equipment will automatically be adopted for the unit.

For a legally secure handover, we therefore recommend the Immodio handover protocol. This allows you to document the condition of the provided furniture clearly and comprehensibly.
{% endhint %}

<details>

<summary><strong>Maintenance and Repair</strong></summary>

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

The maintenance obligation for the furnishings cannot be legally transferred to the tenants. Additional clauses that are intended to obligate the tenant of a residential property to repair furniture are, according to general legal opinion, probably ineffective.

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

For this, use under Income and Expenses the category *"Maintenance, preservation costs, craftsmen, repairs (immediately deductible as depreciation)"*.
{% endhint %}

</details>