> 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/10078300-inserate-bei-immoscout-immowelt-kleinanzeigen-ohne-makler-etc.md). # Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc. Help on the Immodio entry item Advertisements on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc.
Use this category for the **costs of property advertisements and paid listings with which you look for a tenant for your rental property**. {% hint style="info" %} Alternatively you can enter the costs of advertisements in the category "[Distribution costs, the costs of listings and advertisements](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10143100-vertriebskosten-kosten-fuer-inserate-und-anzeigen.md)". Both categories can be used for this type of cost. {% endhint %} These include in particular: * paid apartment or property listings on property portals, * fees for placing or extending a rental listing, * paid premium, top or highlighting options for a listing, * advertisements in newspapers or other media to find a tenant, * marketing services directly connected with the rental listing, as far as there is no more specific Immodio category for them. {% hint style="info" %} What is decisive is that the expense **serves the letting or the search for a tenant**. {% endhint %} #### Advertisement costs are in principle income-related expenditure The costs of looking for a tenant can in principle be taken into account as income-related expenditure for income from letting and leasing where there is a sufficiently specific economic connection with the letting. Expenditure in connection with an apartment can be taken into account as income-related expenditure where income is already being generated from it or is to be generated in future. That means, for example: * You pay **€89** for a four-week online listing of a vacant apartment because you are looking for a new tenant. * The expense serves directly to generate rental income again. * The €89 can therefore in principle be taken into account as income-related expenditure of the letting and entered in Immodio under this category. #### Advertisements can also be deductible before the first letting The apartment does not have to have been let already. Costs arising **before the first letting** can also be anticipated income-related expenditure. This requires in particular that your serious intention to let the property and thereby generate income is apparent from objective circumstances. The Federal Fiscal Court names **serious and sustained letting efforts** as an essential indication of an existing intention to let. A rental listing actually published is therefore not only an expense but can at the same time be important evidence that you seriously wanted to let the property. #### Advertisements during a vacancy After a tenant moves out, advertisement costs can of course still be letting expenditure. The Federal Fiscal Court has held that expenditure on an apartment standing empty after previously being let permanently can in principle still be income-related expenditure as long as the landlord has not given up their intention to let. Advertisements in particular can document in such a situation that you are still making serious efforts to find a new tenant. #### With a long vacancy, document your letting efforts The longer a property stands empty, the more important comprehensible documentation of your letting efforts becomes. The Federal Fiscal Court expressly looks at whether the owner is making **serious and sustained** efforts to let the property. The landlord is in principle free to decide how to offer their property on the market. Where a marketing strategy chosen remains unsuccessful over a longer period, however, the specific circumstances of the individual case can mean that more intensive or adjusted letting efforts are expected. Keep in particular the invoices from the property portals and, if possible, copies or screenshots of the listings published and their durations. #### Photos and floor plans for the rental listing The costs of professional photos, floor plans, virtual tours or similar services can likewise serve the letting where they are produced exclusively to market the specific rental property. Whether this category or a more specific Immodio category should be used for them depends on the specific service. Where a complete package is charged, for example **"an online listing including professional pictures and premium placement"**, the whole service can economically be attributable to the listing. #### Advertisement costs are not recoverable from the tenant The costs of finding a new tenant are the landlord's costs. They are not part of the rental property's recoverable running operating costs. The **"Recoverable in the operating cost statement" switch** therefore has to stay disabled for this category. #### Assignment Where the listing clearly concerns only a particular apartment, "**Unit**" or "**Property**" should be selected as the assignment. **Assignment → Owner** is likewise possible. #### Which documents should you keep? Keep in particular the portal's invoice, proof of payment and, if possible, the published listing or a screenshot or PDF printout of it. During a longer vacancy in particular, it also makes sense to document the publication period, the rent asked and any other letting efforts. The Federal Fiscal Court attaches considerable importance to serious and sustained letting efforts when assessing whether the intention to generate income continues.