> 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/10148400-werbekosten-sponsoring-werbung-visitenkarten-etc.md). # Advertising costs (sponsoring, advertising, business cards, etc.) Help on the Immodio entry item Advertising costs (sponsorship, advertising, business cards etc.).
You use this category for **advertising and marketing costs** that serve directly to make your letting activity or your rental offers known, to win new tenants or to present your letting activity to the outside world. Typical cases are, for example: * **business cards**, * flyers and handbills, * posters, * advertisements in newspapers or magazines, * online advertisements, * social media advertising, * paid property advertising, * banner advertising, * advertising signs, * sponsorship with an actual advertising purpose, * or other specific advertising measures for your letting activity. {% hint style="info" %} The condition is that the expense is economically connected with your **present or future rental income**. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income. {% endhint %} #### **Business cards** You have business cards produced that you hand out, for example: * at viewings, * to prospective tenants, * to tradesmen or business partners, * or at other letting-related contacts . You receive an invoice for this of: **€150** The business cards contain, for example: * your name, * contact details, * your web address, * details of your property letting activity. Where the business cards actually serve your letting activity, the **€150** can be posted to the **"**[**Advertising costs (sponsorship, advertising, business cards etc.)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10148400-werbekosten-sponsoring-werbung-visitenkarten-etc.md)**"** category. #### **Classic advertisements and listings do not belong in this category** Where you pay for listings of your let properties, use the Immodio category "[**Listings on Immoscout, Immowelt, Kleinanzeigen, ohne-makler, etc.**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078300-inserate-bei-immoscout-immowelt-kleinanzeigen-ohne-makler-etc.md)". #### **Sponsorship belongs here only where advertising actually takes place** With sponsorship it is particularly important to note **why the payment is made and what consideration you receive**. With sponsorship the tax authorities distinguish in particular between: * expenditure occasioned by advertising, * donations, * and, where applicable, private or non-deductible contributions. An advertising purpose can exist in particular where the recipient of the sponsorship refers publicly to the sponsor, for example through: * naming them, * a logo, * an advertising banner, * event announcements, * a website, * social media, * or other visible advertising measures. For a landlord a deduction as income-related expenditure accordingly only comes into consideration where that advertising measure actually has a sufficient economic connection with the letting activity. #### **Distinguish sponsorship from a donation** Where the recipient, by contrast, receives **no consideration** and the payment is made exclusively to support a tax-privileged purpose, there can be a **donation**. Immodio has the following categories for that: * [Contributions, donations for church, religious and charitable purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154200-zuwendungen-spenden-fuer-kirchliche-religioese-und-gemeinnuetzige-zwecke.md) * [Contributions, donations for benevolent purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154300-zuwendungen-spenden-fuer-mildtaetige-zwecke.md) * [Contributions, donations for scientific and cultural purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154400-zuwendungen-spenden-fuer-wissenschaftliche-und-kulturelle-zwecke.md) * [Contributions, donations not deductible for tax](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154700-zuwendungen-spenden-steuerlich-nicht-abziehbar.md) * and the general category [Other contributions, donations](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10116000-sonstige-zuwendungen-spenden.md) The tax authorities distinguish sponsorship from a donation according to whether the payment is consideration for a specific service or is economically connected with a service by the recipient. #### **Distinguish advertising costs from promotional items** Immodio also has the category: **"**[**Promotional items (advertising items, promotional gifts)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10120400-streuartikel-werbeartikel-werbegeschenke.md)**"** That is intended for **items that you hand out to other people**, for example: * ballpoint pens, * key rings, * a calendar, * small promotional gifts. The category here, by contrast, concerns in particular the **advertising service itself**. **Example** * You order **1,000 flyers for €300** to advertise your brand→ "[**Advertising costs (sponsorship, advertising, business cards etc.)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10148400-werbekosten-sponsoring-werbung-visitenkarten-etc.md)" * In addition you order **200 key rings for €400** and give them to prospective tenants.→ "[**Promotional items (advertising items, promotional gifts)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10120400-streuartikel-werbeartikel-werbegeschenke.md)" #### **Examine advertising for a property sale separately** The category is intended primarily for advertising in connection with your **letting activity**. Where, by contrast, you advertise exclusively for the **sale of a property**, the economic connection is no longer with generating future rental income but with the disposal. #### **Watch out for disproportionately high sponsorship expenditure** The tax authorities recognise that sponsorship expenditure is not excluded for tax merely because it is unusually high or not strictly necessary. Where there is a **strong disproportion between the payment and the economic advertising benefit sought**, the deduction can become problematic. With high sponsorship amounts in particular it should therefore be documented comprehensibly: * which specific advertising service was agreed, * what reach or visibility was expected, * and what connection the advertising has with your letting activity. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity the advertising actually serves. #### **Do not recover from the tenant** Advertising, marketing and sponsorship costs are the owner's costs of **marketing or administering their letting activity**. They are not running operating costs of the building. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * **invoices and evidence of payment**, * with advertisements, evidence or a screenshot of the advertising published, * specimen copies of flyers, business cards or posters, * contracts or order confirmations from the advertising agency, * with sponsorship, the **sponsorship agreement**, * evidence of the consideration agreed, * photos, screenshots or other evidence of logos, banners or links actually published, * with property-related advertising, the assignment to the let property concerned, * and with mixed use, a comprehensible calculation of the **share relating to the letting activity**. With sponsorship in particular, the records should clearly show **that an advertising service was actually supplied and that the payment is not merely a private contribution or a donation**.