> 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/10089800-mieteinnahmen-fuer-ferienwohnungen-ohne-nebenkosten-ermaessigter-steuersatz.md). # Rental income from holiday apartments (excluding service charges, reduced tax rate) Help on the Immodio entry item Rental income for holiday apartments (excluding ancillary costs, reduced tax rate).
You use this category for **rental income from the short-term accommodation of guests in a holiday apartment, a holiday home or a comparable short-term let living or sleeping room**, as far as that income is **subject to VAT and taxed at the reduced rate of 7%**. What is meant in particular is the actual **charge for the overnight stay, that is for making the holiday accommodation available**. Typical cases are, for example: * letting a holiday apartment to holiday guests by the day, * letting a holiday home by the week, * letting an apartment short-term through a booking platform, * letting a furnished room short-term for accommodation, * comparable short-term accommodation of changing guests. For VAT purposes, short-term accommodation is to be distinguished from ordinary long-term residential letting. While the ordinary letting of land or of an apartment is in principle exempt from VAT under Section 4 no. 12 UStG, the law expressly **excludes the short-term accommodation of visitors from that exemption**. The **reduced VAT rate of 7%** then in principle applies to the short-term letting of living and sleeping rooms under Section 12 (2) no. 11 UStG. #### **This category is for the accommodation supply itself** The category deliberately carries the addition **"excluding ancillary costs, reduced tax rate"** Post here, therefore, the part of the payment made by the guest that actually relates to the **favoured short-term accommodation**. Not every payment you receive in connection with a holiday apartment is automatically part of this category. The following in particular have to be distinguished: * the actual **overnight stay or accommodation charge**, * additional services, * separate ancillary costs or apportionments, * a visitor's tax or guest contributions, * deposits, * refunds, * and, where applicable, supplies at a different VAT rate. {% hint style="info" %} With holiday apartments in particular this separation is especially important, because a guest frequently pays only **a single total amount**, although for tax purposes that amount can consist of several supplies to be treated differently. {% endhint %} #### **Why does 7% VAT apply in principle to a holiday apartment?** Section 12 (2) no. 11 UStG expressly reduces the VAT rate for: **the letting of living and sleeping rooms that a business keeps available for the short-term accommodation of visitors.** The tax authorities make it expressly clear that this rule does not only concern classic hotels. It applies in particular also to: * guest houses, * guest rooms, * holiday apartments, * and comparable accommodation facilities. It is also not necessary for you to run a classic hotel business or to own the rooms made available. What matters is that the main element of the supply is the **short-term provision of a living or sleeping room for accommodation**. #### **Example: a classic holiday apartment** You let your holiday apartment for one week. Agreed overnight charge, net: **€700** VAT at 7%: **€49** Gross amount payable by the guest for the accommodation: **€749** This entire amount of **€749** is then posted to the **"**[**Rental income for holiday apartments (excluding ancillary costs, reduced tax rate)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089800-mieteinnahmen-fuer-ferienwohnungen-ohne-nebenkosten-ermaessigter-steuersatz.md)**"** category. #### **Short-term letting is not the same as ordinary residential letting** A holiday apartment is typically made available to changing guests by the day or by the week. For VAT purposes that distinguishes it from an apartment let, for example, for several years as ordinary residential space. With an ordinary long-term residential letting the exemption under Section 4 no. 12 UStG in principle applies. In simplified terms, therefore: **a holiday guest for a few days or weeks** → in principle **short-term** accommodation → in principle taxable → the accommodation supply in principle at **7% VAT** **an ordinary permanent residential tenancy** → in principle a long-term letting of land → is as a rule **exempt from VAT** #### **How is "short-term" assessed?** What matters is that the rooms are kept available for **temporary accommodation** and not for a permanent stay. The tax authorities look at whether the landlord's intention is **not to make the rooms available permanently**. The six-month limit also plays an important role in the distinction. An actual grant of use of more than six months in principle argues against a short-term provision. A typical holiday letting of: * 3 nights, * 1 week, * 2 weeks, * 1 month, is therefore frequently short-term accommodation. With lettings over several months, by contrast, it should be examined more closely whether there is still short-term accommodation or already a long-term letting. **Example 1:** You let an apartment for **21 nights** to a holiday guest. Pure accommodation charge, net: **€2,000** VAT at 7%: **€140** Gross amount: **€2,140** The **€2,140** is in principle posted to the "[Rental income for holiday apartments (excluding ancillary costs, reduced tax rate)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089800-mieteinnahmen-fuer-ferienwohnungen-ohne-nebenkosten-ermaessigter-steuersatz.md)" category. **Example 2:** You then let the same apartment for **12 months** to a person who lives there permanently. That is no longer the typical short-term accommodation of a holiday guest. An ordinary long-term residential letting is in principle exempt from VAT under Section 4 no. 12 UStG. The monthly rent therefore does **not** belong in the **"**[**Rental income for holiday apartments (excluding ancillary costs, reduced tax rate)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089800-mieteinnahmen-fuer-ferienwohnungen-ohne-nebenkosten-ermaessigter-steuersatz.md)**"** category, but in the **"**[**Net base rent, rental income for residential space (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)". #### **Using the holiday apartment yourself** Where you use your holiday apartment partly yourself, this is to be distinguished from the actual letting turnover. For the income entry that means first of all: **Only income actually received from guests is posted as rental income.** For tax purposes, however, using it yourself is highly significant for assessing the holiday apartment as a whole and in particular for the deductibility of expenditure. The income tax guidance therefore expressly distinguishes between: * apartments let exclusively to changing holiday guests, * periods in which the apartment is kept available for letting, * and a possible use by yourself. #### **A holiday apartment let exclusively to third parties** Where a holiday apartment is let exclusively to changing holiday guests and is actually kept available for that purpose in the remaining periods, an intention to generate income can in principle be assumed. An exception exists in particular where the actual letting period falls considerably short of the local customary letting period. The tax authorities regard a shortfall as considerable in principle at **at least 25%** compared with the local customary letting period. **Example** The local customary letting period for comparable holiday apartments is **200 days a year.** Your holiday apartment is let for only **90 days**, although there are no particular obstacles to letting. In such cases a further examination of the intention to generate income for tax purposes may become necessary. That does not change the entry for the **90 days' rental income** actually received, but it can have considerable effects on how the holiday apartment as a whole is treated for tax. #### **Assignment in Immodio** When assigning it, select the "**Tenancy**" to which the holiday apartment payment received is economically attributable. Make sure that the "**Recoverable in the operating cost statement**" button is **disabled**. #### **Which records should be kept?** Keep in particular: * the booking confirmation, * the invoice or evidence of payment, * the period of stay, * the complete platform statement, * evidence of the overnight price actually paid, * the split between accommodation and additional services, * the VAT shown, * evidence of payments on account, * evidence of refunds and cancellations, * the guest contribution or visitor's tax statement, * the occupancy and letting calendar, * documentation of your own days of use. With platform lettings, the **detailed statement and not just the bank payout**should in particular be kept.