> 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/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md). # Rent collected for earlier years / offset rental deposits
You use this category for **rental income** that only arrives in a **later calendar year for earlier years**, and for **rent deposits** that you do **not** repay but offset against claims arising from the tenancy. The category therefore covers two typical cases: * **rent arrears from earlier calendar years received subsequently**, * **rent deposits offset or retained**. ### **Rent for an earlier year** With letting, the **receipts principle under Section 11 EStG** in principle applies: income is taken into account in the calendar year in which it actually accrues. **Example:** A tenant still owes you **€1,200 of rent from 2025** and only transfers the amount in March **2026**. The **€1,200** is in principle income of **2026** and is posted to the **"**[**Rents received for earlier years / offset rent deposits**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md)**"** category. {% hint style="info" %} What is decisive is that the payment concerns an **earlier calendar year**. {% endhint %} ### **Earlier months of the same year do not belong in this category** The category is **not** intended for every late rent payment, however. **Example** The January 2026 rent is only paid in April 2026. Since both the original rental period and the receipt of payment fall in **2026**, this is **not** "rent for earlier years". The payment continues to be recorded through the regular category **"**[**Net base rent, rental income for residential space (excluding ancillary costs)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10089900-nettokaltmiete-mieteinnahmen-fuer-wohnraum-ohne-nebenkosten.md)**"**. Only where the payment comes from a **previous calendar year** do you use the **"**[**Rents received for earlier years / offset rent deposits**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md)**"** category\*\*.\*\* ### **A special feature around the turn of the year** For regularly recurring income, Section 11 EStG contains a narrow exception to the ordinary receipts principle. Where such income is paid **a short time before or after the turn of the year** and economically belongs to the other calendar year, it can be attributed to the past year. Up to **ten days** in principle counts as "a short time", and both the due date and the payment have to fall within that period. ### **A rent deposit received is not rental income at first** The mere payment of a rent deposit at the start of the tenancy does **not** belong in this category. The deposit serves at first merely as **security for the landlord's claims**. In residential tenancies a deposit paid as a sum of money has in principle to be invested separately from the landlord's assets. ### **When does a rent deposit become income?** The deposit becomes relevant in particular at the end of the tenancy, when a deposit is offset against: * outstanding rent, * ancillary costs still to be settled, * or the costs of damage caused by the tenant. As far as you actually retain and offset the deposit for that, the corresponding amount is to be recorded as income in the "[Rents received for earlier years/offset rent deposits](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md)" category. **Example: the deposit is offset against rent arrears** * rent deposit:**€2,400** * outstanding rent: **€1,500** You offset: **€1,500** against the deposit and repay the remaining **€900** to the tenant. You then post this **€1,500** as **income** to the category "[**Rents received for earlier years / offset rent deposits**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md)" and the **€900** repaid as an **expense** to the category "[**Deposits received**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10033000-erhaltene-kautionen.md)". ### **The distinction from operating cost back payments** An ordinary payment arising from an **operating cost statement** is not "rent for earlier years". Immodio has categories of its own for back payments and refunds: * [Back payments / refunds of operating costs / ancillary costs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092700-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerfreie-vermietung.md) * [Back payments / refunds of operating costs / ancillary costs (let to relatives)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092600-nachzahlungen-erstattungen-fuer-an-angehoerige-vermietete-wohnraum.md) * [Back payments / refunds of operating costs / ancillary costs for garages and other rooms (19%)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10092800-nachzahlungen-erstattungen-fuer-wohnraum-umsatzsteuerpflichtige-vermietung.md) The position is different where, at the end of the tenancy, a **rent deposit is offset against an operating cost claim still outstanding**. In simplified terms: * the tenant transfers an operating cost back payment → the appropriate back payment/refund category * an operating cost debt is offset against the rent deposit→ "[Rents received for earlier years / offset rent deposits](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/vereinnahmte-mieten-fur-fruhere-jahre-verrechnete-mietkautionen.md)" #### **Assignment in Immodio** With this category the assignment is to the **tenancy**. Select the tenancy from which: * the rent received subsequently comes, * or whose rent deposit was offset. Even where the tenancy has since ended, the payment economically still belongs to **that tenancy**. #### **Which documents should you keep?** Keep in particular: * the rental agreement, * bank statements and evidence of payment for rent received late, * a schedule of the original rent arrears and the rental months concerned, * the deposit agreement and evidence of the deposit originally paid, * the deposit statement at the end of the tenancy, * a declaration or statement on the offsetting of the deposit, * evidence of outstanding rent or operating cost claims, * documentation of damage and, where applicable, repair invoices, * evidence of the balance repaid to the tenant, * and correspondence with the tenant about the offsetting. With offset rent deposits in particular it should be documented comprehensibly **which part was repaid and which part was retained for which specific reason**.