> 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/10090100-mieten-fuer-einrichtungen-bewegliche-wirtschaftsgueter.md). # Rent for fixtures and fittings (movable assets) Help on the Immodio entry item Rent for furnishings (movable assets).
You use this category for **ongoing rental costs for movable furnishings and other movable assets** that you use for your letting activity and that a third party **makes available to you only temporarily in return for payment of rent**. What is meant in particular is rented furnishings for: * your landlord's or administrative office, * let furnished apartments, * holiday apartments, * communal or ancillary rooms of your let properties, * or other areas in which the rented items directly serve your letting activity. Typical examples can be: * rented **desks and office chairs**, * rented **filing cabinets and shelving systems**, * rented **office furniture**, * rented **printers, copiers or multifunction devices**, * rented **furniture for a furnished apartment**, * rented **beds, wardrobes, tables or chairs** for a holiday apartment, * rented **televisions or other movable items of equipment**, * rented **household appliances**, as far as they are treated as independent movable assets, * other rented furnishings that serve your letting activity. What matters is that you do **not buy** the item but merely use it under a rental agreement in return for ongoing payments. {% hint style="info" %} Under Section 535 BGB, the typical rental supply consists in the landlord making the use of the rented item available to the tenant for the term of the tenancy and the tenant paying the agreed rent for it. {% endhint %} #### **What does "movable assets" mean?** This category concerns items that for tax purposes are not part of the land or of a building but can be used as **independent movable items**. For landlords this particularly often concerns furniture, office equipment and technical or other furnishings. Typical examples: **Office** * a desk * an office chair * a filing cabinet * mobile shelving * a meeting table * a printer * a copier * a scanner * other rented office equipment **A furnished apartment or holiday apartment** * a bed * a wardrobe * a sofa * a table * chairs * a chest of drawers * a television * a fridge * a washing machine * a dryer * other separately usable furnishings The decision should not be based solely on whether an item stands inside a building. An item can be located in a building and still be a **movable asset**. Conversely, a permanently installed fitting can be so closely connected with the building for tax purposes that it is no longer treated like ordinary movable inventory. With larger permanently installed technical plant or extensive structural installations it should therefore be examined whether there is actually still a movable asset. #### **Post office rent and rented office furnishings separately** Where you rent both the office rooms and the furnishings used in them, these are two different types of cost. **Example** You pay a monthly office rent of: **€900** The monthly rent for desks, office chairs and filing cabinets is: **€150** {% hint style="info" %} You then post the **€900** to the **"**[**Rent for a rented office you use yourself**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089200-miete-fuer-angemietetes-selbstgenutztes-buero.md)**"** category and the **€150** to the **"**[**Rent for furnishings (movable assets)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10090100-mieten-fuer-einrichtungen-bewegliche-wirtschaftsgueter.md)**".** {% endhint %} #### **Furniture for a let apartment** This category can likewise be relevant where you **let an apartment furnished** but do not buy the furniture yourself and instead rent it from a provider. **Example: a furnished apartment** You let a furnished apartment. The apartment belongs to you. The furniture used in it, by contrast, you rent from a furnishing supplier. Monthly furniture rent: **€250** This includes, for example: * a bed, * a wardrobe, * a sofa, * a dining table, * chairs. The items serve exclusively the letting of the apartment. The annual expenditure is therefore: **€250 × 12 = €3,000** The **€3,000** is then posted to the **"**[**Rent for furnishings (movable assets)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10090100-mieten-fuer-einrichtungen-bewegliche-wirtschaftsgueter.md)**"** category. #### **The same applies in principle to a holiday apartment** Furnishings can be rented instead of bought for a holiday apartment as well. For a holiday apartment you might, for example, rent: * beds, * a sofa, * dining room furniture, * a television, * or other movable items of equipment. As long as there is actually an ordinary provision of these items on a rental basis and they serve your holiday letting, the ongoing rent payments can in principle belong in this category. With holiday apartments in particular, however, the VAT treatment should additionally be borne in mind, because short-term accommodation can be treated differently for VAT from an ordinary long-term residential letting. #### **Exclude private use** The rent has to be attributable to your letting activity. Where you use a rented item partly privately, in principle only the share relating to the letting activity may be taken into account. **Example** You rent a high-quality printer for **€100 a month** On a comprehensible split of use you use it: * **80% for your property administration** * **20% privately** In principle only **€100 × 80% = €80** is then attributable to your letting activity. {% hint style="warning" %} Only this **€80** is attributable to income from letting and leasing and is therefore to be posted to the "[Rent for furnishings (movable assets)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10090100-mieten-fuer-einrichtungen-bewegliche-wirtschaftsgueter.md)" category. The **€20** private share does not belong to the income-related expenditure of the letting activity. {% endhint %} #### **A furnishing supplement is not an operating cost apportionment** Even where you have only rented the furniture yourself, your furniture rent does not become a recoverable operating cost item. Under Section 1 BetrKV, operating costs are the costs that **arise on an ongoing basis** through ownership or the intended use of the land, the building, the plant and the installations. At the same time the ordinance excludes administrative, maintenance and repair costs in particular. The costs of merely **providing ordinary furniture or furnishings** do **not** count among them. The **"Recoverable in the operating cost statement"** switch should therefore in principle stay **disabled** for this general owner category. #### **A long-term advance payment for more than five years** An important special feature applies where you pay the rent in advance for a very long period. Under Section 11 (2) EStG, expenditure for a **grant of use of more than five years** that is paid in advance has in principle to be spread evenly over the period of the advance payment. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/estg/__11.html)) **Example** You rent complete furnishings for **10 years** and pay **€60,000** once at the start for the entire ten-year use. The **€60,000** may then **not** be taken into account in full in the first year as running rental expenditure. Spread evenly, the result is: **€60,000 ÷ 10 years = €6,000 a year** #### **Assignment in Immodio** With this category the assignment is to the **owner.** Select the owner who bears the rental costs economically. #### **Receipts and documentation** Keep in particular: * the rental agreement or use agreement, * invoices, * proof of payment, * an exact description of the rented items, * the rental term, * where applicable, an inventory or equipment list, * the assignment to the let property or the administrative office, * documentation of a mixed use, * a breakdown of rent, maintenance, repair and other services, * records on deposits, * hand-back or handover records for larger rental agreements. With so-called **full-service contracts** in particular, the records should show which amount actually relates to the rent for the items and which to other services.