> 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/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10033000-erhaltene-kautionen.md). # Deposits received Help on the Immodio entry item Deposits received.
Use this category for **cash deposits you receive from your tenants as security for a specific tenancy**. A typical case of application is the rent deposit for a let apartment, house, garage, parking space or commercial premises. On receipt the deposit is **not ordinary rental income**. Initially it only serves to secure possible claims arising from the tenancy. {% hint style="info" %} You can find general information on the rent deposit in Immodio [**here**](/en/anleitung/mietverhaltnisse/mietverhaltnis-anlegen/mietkaution.md). {% endhint %} ### What can be entered here? Enter here in particular cash deposits actually received, for example: * a rent deposit for an apartment, * a rent deposit for a let house, * a deposit for commercial premises, * a deposit for a garage or parking space, * individual instalments of a rent deposit, * additional cash securities, as far as these were effectively agreed and are actually paid as a deposit. What is decisive is that you receive **money as refundable security**. ### The deposit is not rental income Where a tenant transfers €2,000 of deposit to you, your bank balance does increase. At the same time, however, there is in principle an obligation to return the security after the tenancy ends, as far as there are no justified claims. The deposit is therefore not treated like base rent, an advance payment of operating costs or other rental income. DATEV precisely does not keep deposits received in an income account but in 1732 00, outside the Section 21 statement of surplus. In simplified terms: **A deposit is received → an obligation to repay arises** **The deposit is repaid later → the obligation to repay is settled** ### Example: a rent deposit for an apartment The monthly net base rent is: **€800** Three net base rents are agreed as a deposit in the rental agreement: **3 × €800 = €2,400** The tenant pays the €2,400 to you. The payment is recorded in Immodio under: **"Deposits received"** and assigned to the associated **tenancy**. On receipt the €2,400 is not treated as base rent and not as other taxable rental income. {% hint style="info" %} Under Section 551 BGB the rent security agreed may in principle be at most **three times the monthly rent excluding operating costs shown as a flat rate or advance payment**. {% endhint %} ### Invest a residential deposit separately from your own assets With a cash deposit for residential space, Section 551 BGB in principle obliges the landlord to invest the security **separately from their own assets**. The parties can also agree another form of investment. The deposit should therefore not simply be treated like the landlord's own money and mixed permanently with their ordinary private assets. The Federal Court of Justice has likewise expressly confirmed the duty to invest it separately. ### The interest belongs in principle to the tenant With the statutory form of investment, the returns on the security belong to the tenant and increase the deposit. Section 551 BGB contains an exception from the duty to pay interest for residential space in student or youth accommodation. #### Example The original deposit: **€2,400** Returns during the tenancy: **€35** The security is then: **€2,435** {% hint style="info" %} The €35 is not simply the landlord's own interest income that they may ignore when settling the deposit. {% endhint %} ### Assignment to the tenancy For this Immodio category: **Assignment → Tenancy** is the right assignment. A deposit received secures claims arising from a **particular tenancy**. It should therefore not be assigned only to an owner or property in general. Assignment to the tenancy helps later in particular with: * checking the deposit amount agreed and paid, * several deposit instalments, * a change of tenant, * repayment, * setting it off against claims, * a change of owner, * documentation for the tenant. ### Do not confuse a deposit with rent The following do not belong under "Deposits received": **Base rent**\ → the corresponding rent category **An advance payment of operating costs**\ → the corresponding operating cost income **An additional payment of operating costs**\ → the corresponding additional payment category **An advance rent payment**\ → not a deposit where the amount is actually credited against future rent A deposit is characterised precisely by being **security** and by in principle being intended for repayment. ### When does the deposit become taxable income? The category becomes particularly important when the tenant moves out. Where a rent deposit is not repaid, or not repaid in full, but set off against **outstanding rent, ancillary costs still to be billed or damage caused by the tenant**, the amount of the deposit used is taxable rental income. The entry may then not remain in **"Deposits received"**. ### Example: the deposit is partly set off The tenant originally paid: **€2,400 of deposit** After they move out there are: **€500 of outstanding rent** **€300 of justified claim because of damage** In total: **€800** is set off against the deposit. Repaid: **€1,600** On receipt the original €2,400 was not rental income. In the later settlement, on the other hand, the **€800** definitively used has to be taken into account for tax according to the actual reason for the set-off. Any tradesman's invoice arising at the same time because of the tenant's damage is recorded **separately as an expense**. ### Full repayment is not an item of income-related expenditure Where you repay an unused deposit to the tenant after the tenancy ends, that in principle does not create a new item of income-related expenditure. You are merely settling the obligation that arose when the deposit was originally received. ### Do not enter a bank guarantee as money received Not every rent security is provided as a cash deposit. Depending on the agreement, the tenant can provide, for example: * a bank guarantee, * a rent deposit guarantee, * deposit insurance . Where you merely receive a guarantee document and **no money reaches you**, you should not make an entry as if you had received a cash deposit. The category is primarily intended for cash deposits actually received. ### A pledged deposit account A distinction also has to be made with a deposit account set up by the tenant and pledged in the landlord's favour. Where the money remains in an account belonging to the tenant and you merely receive a security right, you do not automatically have the same money received as with a cash deposit. ### Which documents should you keep? Keep in particular: * the rental agreement, * the deposit agreement, * the deposit amount agreed, * individual proofs of payment, * evidence of the deposit account, * evidence of separate investment for residential space, * returns or interest, * the assignment to the tenancy, * the deposit statement after the tenancy ends, * evidence of amounts repaid, * a precise justification for amounts retained or set off, * on a change of owner, documents on the transfer of the deposit. With residential space it should be comprehensible from the documents in particular that the requirements on the amount, payment by instalments and investment of the deposit were observed.