> 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/10142500-versicherungen-nicht-umgelegt-auf-mieter.md). # Other insurance (not recoverable from tenant) Help on the Immodio entry item Insurance (not recoverable from tenant).
You use this category for **insurance premiums** connected with your letting activity whose costs are not recovered from your tenants through the operating cost statement. Typical examples can be in particular: * a **landlord's legal expenses insurance**, * **rent guarantee insurance**, * professional indemnity insurance serving exclusively the letting activity, * or other letting-related insurance that does not belong to the recoverable property and liability insurance of the building. Insurance premiums can in principle be income-related expenditure as far as they are economically connected with generating your rental income. Section 9 EStG expressly names insurance premiums as far as they relate to buildings or other items that serve to generate income. #### **Landlord's legal expenses cover** You take out a special landlord's legal expenses insurance for your let apartments. It covers, for example, legal disputes about: * rent arrears, * notices of termination, * eviction actions, * disputes arising from rental agreements, * or other conflicts under tenancy law. Annual insurance premium: **€450** Since the insurance concerns exclusively your letting activity, the **€450** can be posted in full to the **"**[**Other insurance (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10142500-versicherungen-nicht-umgelegt-auf-mieter.md)**"** category. #### **Do not confuse this with recoverable building insurance** The distinction from insurance whose costs can in principle belong to the **recoverable operating costs** is particularly important. Immodio has a category of its own for that, "[Insurance for buildings (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10142700-versicherungen-fuer-gebaeude-umgelegt-auf-mieter.md)". Section 2 no. 13 BetrKV names in particular the costs of: * insuring the building against **fire**, * **storm**, * **water**, * other **natural hazards**, * **glass insurance**, * liability insurance for the **building**, * liability insurance for the **oil tank**, * liability insurance for the **lift**. This insurance serves directly to protect the building or to cover the associated liability risks and can in principle be recovered from the tenants where there is a corresponding agreement in the rental agreement. #### **The insurance actually has to be connected with the letting activity** Not every insurance policy of the owner may be recorded through this category as income-related expenditure of the letting activity. Purely private policies do not belong here, for example: * private liability insurance, * contents insurance for your own home, * private legal expenses insurance with no landlord element, * life insurance, * private health or accident insurance. #### **Split mixed insurance** An insurance contract can cover private and letting-related risks at the same time. The **entire insurance premium** should then not automatically be attributed to your letting activity. **Example** Your legal expenses insurance costs: **€600 a year** The insurer shows of that: * private legal expenses cover: **€400** * landlord's legal expenses cover: **€200** In principle only the **€200** then belongs to the letting activity and therefore in the **"**[**Other insurance (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10142500-versicherungen-nicht-umgelegt-auf-mieter.md)**"** category\*\*.\*\* The private **€400** does **not** belong in this category. #### **Note insurance payouts on a claim as well** Where an insured event occurs and you later receive a payment from the insurer, that payment is to be recorded as a transaction of its own as "**income**". **Example** You pay for remedying an insured loss: **€5,000** The insurer then refunds: **€4,000** The insurance premium and a later claim payment are now recorded separately from each other, once as an **expense** and once as **income**, in the "[Other insurance (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10142500-versicherungen-nicht-umgelegt-auf-mieter.md)" category. #### **Insurance premiums in principle contain no ordinary VAT** An insurance premium regularly shows **no VAT at 19%**. Services under an insurance relationship are exempt from VAT under Section 4 no. 10 UStG. Insurance premiums can instead be subject to the separate **insurance tax**. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually bears the insurance premium. #### **Do not recover from the tenant** This category is expressly intended for insurance whose premiums are **not recovered from the tenant through the operating cost statement**. The **"Recoverable in the operating cost statement" switch therefore has to stay disabled**. For property and liability insurance of the building that is in principle recoverable under Section 2 no. 13 BetrKV and is actually recovered from the tenants, use the category provided for it, "[Insurance for buildings (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10142700-versicherungen-fuer-gebaeude-umgelegt-auf-mieter.md)". #### **Which documents should you keep?** Keep in particular: * the **insurance policy or insurance contract**, * the premium or annual invoice, * proof of payment, * a description of the risk insured, * with combined policies, a **split of the premium** into private and letting-related components, * with several owners, the cost split used, * addenda and premium adjustments, * claim notifications, * the insurer's statements and payments in the event of a claim. That keeps it comprehensible later as well **why an insurance policy was attributed to your letting activity and why its costs were not recovered from the tenants**.