> 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/10079000-internet-nicht-umgelegt-auf-mieter.md). # Internet (not recoverable from tenant) Help on the Immodio entry item Internet (not recoverable from tenant).
Use this category for **your own internet costs, as far as these arise in connection with your activity as a landlord and are not passed on to your tenants**. Typical cases of application are internet costs for managing your rental properties where, from home or from your own office, you: * communicate with tenants, tradesmen or the property management, * manage invoices and receipts digitally, * prepare operating cost statements, * deal with rental agreements, * use online banking for the letting, * use Immodio or other software for property management, * send documents to the tax adviser, * use property portals and other online services for your letting. #### The distinction from "Internet (recoverable from tenant)" This category concerns exclusively the **landlord's internet costs for their own letting and administrative activity**. Where you provide internet access for your tenants and the participating tenants bear the costs on the basis of a **separate contractual agreement**, use the category: **"**[**Internet (recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10079100-internet-umgelegt-auf-mieter.md)**"** **Internet for your own rental management**\ → "[Internet (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10079000-internet-nicht-umgelegt-auf-mieter.md)" **Internet access you provide to your tenants and pass on under a separate agreement**\ → "[Internet (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10079100-internet-umgelegt-auf-mieter.md)" {% hint style="info" %} The two categories should not be distinguished by **who receives the internet provider's invoice** but by **whom the internet access serves and whether the costs are passed on to tenants**. {% endhint %} #### Internet costs can be income-related expenditure Internet costs can be taken into account as income-related expenditure for income from letting and leasing, as far as they are economically connected with your letting. Section 9 EStG defines income-related expenditure as expenditure to acquire, secure and maintain income and requires it to be deducted from the type of income in respect of which it arose. With private landlords in particular, using a private internet connection for property management is not unusual. The income tax guidance expressly states that managing a portfolio of land that is not extensive is regularly done from the landlord's home and that no special external office is typically necessary for it. #### Example: your own internet connection for the rental management You manage several let apartments from home. Through your internet connection you handle, among other things: * emails with tenants, * Immodio bookkeeping, * communication with tradesmen, * retrieving bank transactions, * checking digital WEG documents, * operating cost statements. The internet connection is, however, used privately at the same time. In principle **only the share attributable to the letting** can then be taken into account as income-related expenditure. #### Do not enter a privately used internet connection in full The most frequent case will be a private internet connection at home that is also used for the letting. The whole monthly internet bill may then not automatically be entered as letting costs. With expenditure occasioned by mixed purposes, the tax authorities in principle require a split by an **objective and comprehensible measure**. Where an exact split would only be possible with disproportionate effort, an appropriate estimate can also be made. #### Example The monthly costs of your internet contract: **€50** The annual costs: **€600** You use the connection: * privately, * for your work as an employee and * for your letting. You therefore cannot enter the whole **€600** in this category without further justification. Rather, the share actually attributable to the letting has to be determined appropriately. Where a comprehensible letting share of 20% is determined, for example, the following would be: **€600 × 20% = €120** be attributable to the letting. {% hint style="warning" %} The 20% in this example is **not a statutory flat rate** but merely a calculation example. There is no fixed flat rate in this context. The share used has to match your actual circumstances. {% endhint %} #### A connection used exclusively for the letting The position is different where you maintain a **separate internet connection exclusively for your letting activity**. **Example:** You have a separate office serving exclusively to manage your rental properties. The internet contract there costs: **€40 per month** and is used exclusively for this rental management. There is then in principle a direct connection between the whole internet costs and the letting. A share of private use would not have to be deducted in this case, provided there really is no other use. The concept of income-related expenditure in Section 9 EStG remains decisive. #### An internet contract with a telephone connection Many internet providers sell combined tariffs for: **internet + landline telephony** Immodio, however, distinguishes these costs: **telephone costs are entered in this category:** "[Telephone (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10121500-telefon-nicht-umgelegt-auf-mieter.md)" **internet costs are entered in this category:** "[Internet (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10079000-internet-nicht-umgelegt-auf-mieter.md)" Where the individual components are shown separately on the invoice, they should be entered separately accordingly. #### Connection and provision fees One-off provision or connection fees from the internet provider can also be connected with the internet contract. Example: * the monthly contract: **€45** * a one-off provision fee: **€50** Where the internet connection serves the rental management, the corresponding share of the provision fee relating to the letting can in principle also be connected with the letting. With mixed use, only the letting share is again to be taken into account. #### Assignment in Immodio Your own internet connection typically serves the owner's general administrative activity. Select **Assignment → Owner**, therefore. #### Which documents should you keep? Keep in particular the internet provider's invoices and proof of payment. With a connection used both privately and for the letting, it should also be documented comprehensibly **how the letting share was determined**.