> 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/teilmoblierter-wohnraum.md).

# Partly furnished living space

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

## Partly furnished living space

**Partly furnished living space** exists where the landlord provides some furnishings that increase the usefulness of the apartment, but where this furnishing does not amount to more than half of the equipment needed to run a household.

With partial furnishing you usually make some important furnishings available to the tenant, such as

* a fitted kitchen
* cupboards
* tables
* a sofa

for their use.

{% hint style="warning" %}
To avoid misunderstandings or later disputes, all furniture provided should be clearly listed in the handover report. In Immodio you can do this directly at this step. The equipment entered is adopted for the unit automatically.

For a handover with legal certainty we therefore recommend the Immodio handover report. It lets you document the condition of the stored furniture clearly and traceably.
{% endhint %}

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<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>