> 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/10071300-gez-rundfunkgebuehr-beitragsservice-fuer-buero.md). # Broadcasting fee (GEZ) for the office Help on the Immodio entry item Broadcasting fee, licence fee, Beitragsservice for the office.
Use this category for **broadcasting fees you pay for your own office or a business establishment liable to the fee and which are attributable to your letting activity**. This does not mean your tenants' private broadcasting fee. The term **"GEZ"**, still frequently used in everyday language, today refers to the broadcasting fee administered by the ARD ZDF Deutschlandradio Beitragsservice. ### When can this category be relevant for a landlord? A typical case is a landlord who does not manage their properties exclusively from their private home but maintains an **own office or a separate business establishment** for it and actually has to pay a broadcasting fee for it. That can be a separate administrative office, for example, from which rental agreements, bookkeeping, operating cost statements, tenant communication and the rest of the property management are handled. For the fee paid to be taken into account as income-related expenditure for income from letting and leasing, there has to be an economic connection with generating income. Section 9 EStG defines income-related expenditure as expenditure to acquire, secure and maintain income and expressly also names other public charges, as far as they relate to items that serve to generate income. ### Not every landlord has to pay an additional broadcasting fee for their office Anyone who merely manages their properties from their own home does not automatically have to pay an additional broadcasting fee for a "landlord's office". The Beitragsservice provides a special rule for the self-employed, freelancers and traders: where the workplace or business establishment is **inside a private home already liable to the fee** and can only be entered through that home, no additional broadcasting fee arises for that business establishment. #### Example: a study in your own home You already pay the private broadcasting fee for your home. In one room of that home you manage your let properties. The study can only be entered through the home. Under the conditions named, **no additional business establishment fee** arises for this study. There is then also no additional payment you would have to enter in this Immodio category. ### A separate office The position can be different where you maintain an independent office outside your private home, for example. For a business establishment liable to the fee, the broadcasting fee for companies and institutions depends in particular on the number of employees subject to social insurance there. For a business establishment liable to the fee with **0 to 8 employees**, the fee as at 17/08/2026 is: **€6.12 per month** or one third of the regular broadcasting fee. #### Example You maintain a small separate office to manage your rental properties. There are no employees subject to social insurance. The Beitragsservice currently sets **€6.12** per month for the business establishment, giving an annual expense of **€73.44**. Where the office serves your letting activity subject to tax exclusively, this expense can in principle be taken into account as income-related expenditure of the letting. ### Do not simply enter the broadcasting fee paid privately as letting costs For your private home you currently pay in principle **€18.36 per month** of broadcasting fee. This private fee does not become income-related expenditure merely because you are also a landlord or occasionally deal with rental matters from home. #### Example You live privately in an apartment and pay €18.36 per month for it. In the evenings you occasionally deal with: * tenant correspondence, * bookkeeping, * checking invoices, * operating cost statements. That does not automatically make the fee for the home, which is owed privately in any case, entirely an expense of your letting. {% hint style="warning" %} The category should therefore only be used for a fee that actually **arises because of a business establishment or activity attributable to your letting**. Deducting income-related expenditure requires an economic connection with the type of income concerned. {% endhint %} ### Do not enter the tenant's broadcasting fee here The broadcasting fee for an ordinary let apartment is in principle a matter for the occupants or for the home liable to the fee. One broadcasting fee is in principle levied per home, regardless of how many people live there. You may therefore not record your tenant's personal broadcasting fee as your own office expense. ### Vehicles can also trigger a broadcasting fee of their own With companies or corresponding activities, motor vehicles not used exclusively privately can also be liable to the fee. With a business establishment liable to the fee, one vehicle not used exclusively privately is in principle free of the fee; for further vehicles liable to the fee, a one-third fee of €6.12 per month is currently levied for each. Special rules apply to business establishments inside a private home. {% hint style="info" %} You can likewise enter the broadcasting fee for a vehicle in this category. {% endhint %} ### There is normally no classic invoice The Beitragsservice expressly explains that **no classic invoices are issued** because there is no liability to VAT. Where payment is by direct debit, the bank statement in particular can be used as proof of payment. The following can therefore be useful for the entry documents, for example: * the payment request or fee documents, * the fee number, * the bank statement, * the assignment of the business establishment, * evidence of why the business establishment serves the letting activity. ### Not recoverable from residential tenants The broadcasting fee for the **landlord's own office** is not an operating cost item of the rental property. Economically it is part of the landlord's own administrative activity. The **"Recoverable in the operating cost statement"** switch therefore has to stay disabled for this category.