> 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/10144800-vorauszahlung-nebenkosten-betriebskosten-an-angehoerige-vermietet.md).

# Advance payments for service charges / operating costs (let to relatives)

Help on the Immodio entry item Advance payment of ancillary costs / operating costs (let to relatives).

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Use this category for advance payments of ancillary or operating costs where you let the property to relatives and an **advance payment** was agreed with them.

An advance payment is a payment on account towards the operating costs to be billed later. Unlike a flat rate it is set off against the costs actually incurred. This can result in a credit balance or an additional payment in the operating cost statement.

You can find further information on advance payments for operating costs [here](/en/anleitung/mietverhaltnisse/mietverhaltnis-anlegen/betriebskosten/vorauszahlung-der-betriebskosten.md).

### A special feature when letting to relatives

With tenancies involving relatives, the amounts agreed and actually paid should be documented particularly comprehensibly. The tax office regularly checks here whether the rental agreement is at arm's length and whether the payments are actually made as agreed.

For the tax assessment of the level of rent, the **gross rent** is generally considered. In addition to the base rent this includes the recoverable operating costs, for example an agreed advance payment of operating costs. Where the agreed gross rent actually paid is considerably below the local market rent, this can affect the deduction of income-related expenses.

{% hint style="info" %}
The Bavarian State Tax Office names in particular the thresholds of 66% and 50% of the local market rent for this. You can find further information [here](https://www.lfst.bayern.de/fileadmin/RESSOURCEN/INFORMATIONEN/Steuerinfos/Zielgruppen/Haus_und_Grund/2025-07-29_Merkblatt_zur_verbilligten_Vermietung.pdf). This is not tax advice and in individual cases a tax adviser should always be consulted.
{% endhint %}

Only record advance payments here that were actually agreed in the rental agreement and were also paid by the relative. Amounts that were not paid, were waived or were only offset internally should not be entered as a payment.