> 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/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung.md). # Broker commission for letting Help on the Immodio entry item Commissions for estate agents for letting.
You use this category for **estate agent commissions or brokerage fees that arise for you as an owner for letting a property**. {% hint style="warning" %} Estate agent costs for **selling** a property, by contrast, do **not** belong in this category but in "[Commissions to estate agents for a sale, estate agent commission for a sale](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung-1.md)". {% endhint %} ### **Estate agent commission for the letting** Where you instruct an estate agent to find a tenant for an existing property or one newly intended for letting, the estate agent costs you bear can in principle be taken into account as **income-related expenditure for income from letting and leasing**. **Example: the estate agent looks for a new residential tenant** After your previous tenant moves out, you instruct an estate agent to re-let the property. The estate agent takes on, for example: * preparing and publishing the particulars, * dealing with enquiries from interested parties, * carrying out viewings, * pre-selecting prospective tenants, * obtaining or checking the agreed records, * brokering the new rental agreement. After successfully brokering it, the estate agent sends you the following invoice: * **estate agent commission, net: €1,500** The estate agent's service serves directly to continue generating rental income with your property. You therefore post the commission in full to the category: **"**[**Commissions for estate agents for a sale and for letting**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung.md)**".** ### **Estate agent costs for the letting are not capitalised** The estate agent commission for **finding a tenant** is to be distinguished from the estate agent commission on **buying a property**. When looking for a tenant you do not acquire any new land or building. The commission is therefore in principle not split between: * the land, * buildings, * or a garage and is not spread as incidental acquisition costs through building depreciation either. ### **What matters is which service the estate agent supplied** The fact that the same estate agent brokered both the purchase and later the letting does not mean that these two services are treated alike. **Example** The estate agent charges you: **€10,000** for **brokering** your own **property purchase** and later **€2,000 for finding the first tenant.** There are then two different transactions. 1. The **€10,000 purchase commission** is incidental acquisition costs and has to be allocated to the **estate agent share categories** provided for it according to the purchase price split. 2. The **€2,000 tenant-brokering commission** belongs in the category **"**[**Commissions for estate agents for a sale and for letting**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung.md)**".** With several services from the same estate agent in particular, the invoice and the estate agency agreement should make clear which amount was paid for which brokering service. ### **The "whoever orders, pays" principle when letting residential space** Special statutory rules apply to brokering residential tenancy agreements. Under Section 2 (1a) Wohnungsvermittlungsgesetz (Housing Brokerage Act), the estate agent may in principle not demand a commission from the person seeking accommodation where the property is already being offered on the basis of an instruction from the landlord. There is an exception in particular where the estate agent obtained the instruction to offer precisely that property solely on the basis of a brokerage contract with the person seeking accommodation. In practice that means for you as a landlord: {% hint style="info" %} Where you instruct the estate agent yourself to broker your property, you in principle bear the agreed estate agent commission. {% endhint %} ### **Do not recover from the tenant** The estate agent commission for finding a new tenant is **not** a running type of operating cost of the building. It arises because of the **new letting** and does **not** belong to the recoverable costs under the Operating Costs Ordinance. The costs of brokering a new tenant may therefore **not** be allocated to the tenants through the annual operating cost statement. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. ### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually bears the estate agent commission. Alternatively these costs can also be posted to the let **unit** concerned. ### **Which documents should you keep?** Keep in particular: * the estate agency agreement, * the commission invoice, * proof of payment, together on file. That keeps it clearly comprehensible later **whether an estate agent commission arose because of a letting, a sale or a property purchase**.