> 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/10080900-nettokaltmiete-mieteinnahmen-fuer-an-angehoerige-z-b-familienmitglieder-vermie.md). # Net base rent, rental income from residential space let to relatives (excluding service charges) Help on the Immodio entry item Net base rent, rental income for residential space let to relatives (for example family members) (excluding ancillary costs).
Use this category for the net base rent, that is the pure rental income from residential space you **let to a relative**. This means the rent agreed by contract for making the apartment itself available, **excluding** operating costs or advance payments of ancillary costs. #### **What belongs in this category?** This includes in particular: * the **monthly net base rent** paid regularly, * **outstanding net base rent** paid later, * an additional payment because of an **increase in the net base rent taking effect retrospectively**, * other payments by the relative, as far as they clearly constitute the pure residential rent owed under the contract. {% hint style="info" %} What is always decisive is that it really is the consideration for **making the residential space available** and not operating costs, deposits or other payments. {% endhint %} **a) Example** During the year your relative pays, for example, per month: * **the net base rent: €700** * **an advance payment of operating costs: €200** You enter the monthly **€700 of net base rent** in the category **"Net base rent, rental income for residential space let to relatives (for example family members) (excluding ancillary costs)"** The monthly **€200 advance payment of operating costs**, by contrast, is entered in the category **"Advance payment of ancillary costs / operating costs (let to relatives)"**. **b) Example: rent paid late** Your daughter pays a monthly rent of: **€700 net base rent** The rent for March is initially **not** paid and is only paid later in May. The **€700** paid later is still **net base rent** and therefore likewise belongs in this category "Net base rent, rental income for residential space let to relatives (excluding ancillary costs" and **not** in the category "Additional payments/refunds for residential space let to relatives", as that is intended for additional payments from the operating cost statement. The term **"additional payment"** means something different with operating costs than a base rent paid late. #### **Why is there a separate category for relatives?** The income tax return records income from **apartments let to relatives separately**. Relatives within the meaning of Section 15 of the German Fiscal Code include in particular: * spouses and civil partners, * parents, children, grandparents and grandchildren, * siblings, * siblings' children, * certain people related by marriage, * parents' siblings, * and foster parents and foster children under the statutory conditions. Not every person personally close to you is automatically a relative in this sense for tax. {% hint style="info" %} An **unmarried** partner, for example, is **not** a relative under Section 15 of the Fiscal Code. {% endhint %} #### **Letting to relatives at market rates also belongs in this category** The category is **not intended only for tenancies at a reduced rent**. Where your daughter pays the same market rent that an unrelated tenant would pay, for example, it is still a **letting to a relative**. The net base rent therefore still belongs in this relatives category. #### **Particularly important with letting at a reduced rent: the 50/66% rule** Where you let residential space at a reduced rent, the level of the rent agreed can affect the extent to which your income-related expenditure can be taken into account for tax. Under Section 21 (2) EStG the following currently applies in principle: * **below 50% of the local market rent:** a split into a part for consideration and a part free of charge, * **at least 50% but less than 66%:** with a letting intended to be permanent, a forecast of total surplus in particular is relevant, * **at least 66% of the local rent:** a residential letting intended to be permanent is in principle treated as fully for consideration. {% hint style="info" %} This rule does not apply only to relatives. With lettings to relatives, however, it is particularly frequently relevant, because a reduced rent is agreed there more often in practice. {% endhint %} #### **When is the rent recorded for tax?** For ordinary income from letting and leasing, the **receipts principle** in principle applies. Income is in principle taken into account in the calendar year in which it actually reaches you. For regularly recurring income around the turn of the year, Section 11 EStG contains a special rule on timing. Where the relative pays outstanding rent only several months later, for example, the payment is therefore in principle only recorded as income when it is actually received. #### **What does not belong in this category** The following in particular do not belong here: * advance payments of operating costs, * additional payments of operating costs, * refunds of operating costs, * rent deposits, * damages, * refunds from utilities or insurers, * income from a holiday apartment, * rental income from unrelated tenants who are not classified as relatives, * payments for other independently let rooms or assets, where there is a more specific category for them. #### **Assignment** For the assignment select the "**owner**" whom the rental income concerns. #### **In short** Use this category for the **pure net base rent of an apartment let to a relative**. The following applies: * **the net base rent** → **"Net base rent, rental income for residential space let to relatives (excluding ancillary costs)"** * **a running advance payment of operating costs** → **"Advance payment of ancillary costs / operating costs (let to relatives)"** * **an additional payment or refund from the operating cost statement** → **"Additional payments/refunds for residential space let to relatives"** With a letting at a reduced rent it should also be documented regularly how the rent charged relates to the **local market rent including recoverable operating costs**. For this reason keep in particular: * the rental agreement, * evidence of the rent actually paid, * the agreement on the operating costs, * operating cost statements, * and, with a letting at a reduced rent, the documents used to determine the local market rent permanently together.