> 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/mietverhaltnisse/mietverhaltnis-anlegen/moblierung/moblierter-wohnraum.md).

# Furnished living space

This page explains when residential space counts as "furnished" and what to bear in mind when letting furnished space.

## Furnished living space

According to established case law, residential space counts as **"furnished"** where the landlord agrees in the rental agreement to equip the unit fully or predominantly with furnishings that increase the usefulness of the apartment.

Furnished living space exists where the rental agreement contains an arrangement to equip the rented space fully or predominantly with furnishings (furnishing has been agreed contractually). What is decisive is not the actual furnishing but the contractual arrangement. Even if the tenant removes the furniture provided by the landlord without their consent and replaces it with their own, the space continues to be regarded as "furnished", provided the furnishing was contractually intended.

{% hint style="warning" %}
To avoid misunderstandings or later disputes, all furniture provided should be clearly listed at the apartment handover at the latest. Use the digital Immodio handover report for this, for example. The equipment entered is adopted automatically from the unit's master data.

Because a handover report is usually not prepared for every move-in with shared apartment lettings, the furnishing items are listed directly in the shared apartment rental agreement in this case, if you let a room in a house share furnished.
{% endhint %}

<details>

<summary><strong>Furniture</strong></summary>

If you want to offer your apartment as "furnished", essential pieces of furniture should be present in order to increase its usefulness for the tenant. These include:

* a bed or sofa bed
* shelves / sideboards / chests of drawers
* tables and chairs
* sofas and armchairs
* coat racks
* lamps and lighting
* rugs
* a kitchen
* a washing machine and/or dryer

</details>

<details>

<summary><strong>Maintenance and repair</strong></summary>

* The landlord has to provide the agreed furnishing in full and **in working order**.
* The furniture has to remain **usable** throughout the tenancy.
* Damage or faults **not caused by improper use** by the tenant have to be remedied by the landlord at their own expense.

The maintenance obligation for the furnishings **cannot** be validly transferred to the tenants. Additional clauses intended to oblige a residential tenant to repair furniture are, according to the prevailing legal view, probably invalid.

{% hint style="info" %}
As a landlord you can generally deduct repair costs for the furnishing that count as **maintenance expenditure** in full as **income-related expenses** for tax purposes in the year of payment.

For this, use the category *"Maintenance, upkeep, tradespeople, repairs (immediately deductible as depreciation)"* under Income and expenses.
{% endhint %}

</details>

<details>

<summary><strong>The rent level with furnishing</strong></summary>

The maximum permissible rent for a furnished apartment is based on the local comparative rent for an unfurnished apartment, plus a furnishing surcharge. Rent control applies to furnished apartments as well.

**Exceptions:**

* **Furnished apartments for temporary use**\
  for example holiday apartments or accommodation for fitters.
* **A furnished, let room within the landlord's apartment**

This furnishing surcharge is assessed individually and depends on the value, quality and condition of the furniture provided. There is no separate rent index for furnished apartments, so the furnishing surcharge has to be set within the legal requirements and market conditions. In practice two models for calculating the furnishing surcharge have become established:

1. **The Berlin model**\
   The Berlin model for calculating the furnishing surcharge provides that 2% of the current value of the furniture is charged monthly as a surcharge on the rent. For newly purchased furniture the current value equals the new value and decreases as the furniture ages. This model is based on a judgment of the Regional Court of Berlin [(ref.: 63 S 365/01)](https://dejure.org/dienste/vernetzung/rechtsprechung?Gericht=LG%20Berlin\&Datum=21.03.2003\&Aktenzeichen=63%20S%20365%2F01). The calculation is based on straight-line depreciation of the furniture over a period of ten years, combined with a capital interest rate of 14%. The monthly furnishing surcharge therefore amounts to 2% of the current value of the furniture as determined.
2. **The Hamburg model**\
   With the Hamburg model, interest is applied to the acquisition costs and the furnishings are depreciated according to their usual economic useful life. A depreciation period of 7 years with annual depreciation of 15% is used, which differs from the depreciation period of 10 years under tax law. This method has been recognised in various court judgments, including by the Regional Court of Hamburg.

</details>