> 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/knowledge-group/temporary-living.md).

# Temporary living

Find information about temporary living, its legal requirements, and creating a suitable tenancy agreement in Immodio.

#### 1. What is temporary living?

Temporary living is a fixed-term letting where the tenant temporarily moves their main place of residence for professional or private reasons. It generally involves furnished, fully equipped accommodation that is ready to occupy.

This form of letting falls under § 549(2) no. 1 BGB. Certain tenancy-protection rules do not apply where living space is provided for temporary use only.

**Short-term tourist letting** is **not** temporary living. Many municipalities permit it only with approval.

#### 2. Create a temporary-living tenancy agreement in Immodio

When creating a tenancy, choose **Living space for temporary use — temporary living** as the fixed-term reason in [Period](/en-start/guides-group/tenancies/create-a-tenancy-agreement/period.md).

In the displayed free-text field, briefly explain why the accommodation is let temporarily. Typical reasons include:

* A fixed-term course of study, such as semester accommodation.
* A professional project assignment.
* An internship or legal traineeship away from home.
* Interim accommodation while moving home.

#### 3. What must you consider regarding misuse?

Misuse may occur when you use living space for purposes other than residential use. Examples include commercial space, daily holiday letting, or Airbnb.

Whether misuse applies depends on the intended use and letting duration. Many cities and municipalities have their own statutes or regulations. These determine when living space is misused and whether approval is required. Germany has no nationwide uniform misuse rule. A supplement to § 6(1) of the Act to Improve Tenancy Law allows state governments to make their own misuse rules.

Temporary living generally does not constitute misuse where:

* The tenant uses the living space temporarily for residential purposes.
* The tenant moves their main place of residence there only temporarily.
* The letting has an appropriate minimum term, often at least one month.

Check the applicable misuse rules with your city or municipality. Rules vary by region. Breaches can result in substantial fines.

#### 4. Rent control for temporary living

Rent control generally does not apply to temporary living because the accommodation is provided only for temporary use. The exception in § 549(2) no. 1 BGB applies. It explicitly excludes rent control for temporary-use lettings.

For more information about rent control, see [Rent](/en-start/guides-group/tenancies/create-a-tenancy-agreement/rent.md).

#### 5. Tax considerations

Income from letting and leasing is generally exempt from VAT under § 4 no. 12a UStG.

An exception applies to short-term lettings lasting less than six months. Commercial landlords generally pay the reduced rate of 7% in these cases.

**Small-business scheme**

* Small businesses under § 19 UStG are exempt from VAT.
* Total turnover must not have exceeded €22,000 in the previous year. It must remain below €50,000 in the current year.
* Small-business classification is independent of legal form. It affects VAT liability only.

**When are you a commercial landlord?**

You generally become a commercial landlord when you let property systematically, permanently, and with an intention to make a profit. Examples include regular short-term lettings, several properties, or additional services. You are then generally required to register a business. Information about documents and fees is available from your responsible trade office.

Typical indicators of commercial letting include:

* Frequently changing tenants, such as daily or weekly letting.
* Letting periods generally shorter than six months.
* Services beyond accommodation, such as cleaning, linen changes, breakfast, or reception.
* Several similar furnished flats in one building.
* A commercial organisation, such as an office, employees, or active advertising for several properties.
* Managing third-party properties or property trading alongside your own letting.
* Selling several properties within a short time. More than three sales within five years can indicate commercial property trading.

**When is letting private?**

* You let **one or a few flats long-term**, generally for over six months.
* You offer **no services** beyond accommodation.
* You manage **only your own property** and carry out no commercial trading.
* Letting serves **long-term income generation**, not short-term profit.

These cases generally generate income from letting and leasing, rather than commercial income.

The responsible **tax office** decides whether letting is private or commercial. If unsure, consult your tax office or tax adviser **before letting begins**.