Anlage V<\/a>.<\/p>\n\n
Renting as part of your self-employment:<\/b> Here, an invoice can make sense, for example, if:<\/p>\n\n- \n
You sublet part of your office space. For instance, you rent an office and pass on one room to another person. The sublease income then counts as business income.<\/p>\n<\/li>\n
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You rent out holiday homes with hotel-like services. If you offer breakfast, daily cleaning, or a reception service, for example, the rental may be considered commercial. This means you’re subject to trade tax (Gewerbesteuer) for it. Your guests will usually expect an invoice.<\/p>\n<\/li>\n
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The rented property is part of your business assets. You’ll find out what that means in the next section.<\/p>\n<\/li>\n<\/ul>\n
What you should know about business assets<\/b><\/h3>\n
When it comes to property you own, the tax office doesn’t look at the building as a whole but at its individual parts and how you use them. The part you use for your business yourself, for example, as an office or workshop, usually counts as business assets automatically, even if it only makes up a small part of the property. There are exceptions for parts of minor value. Parts you rent out to others generally belong to your private assets. You then report the rental income in Anlage V. Under certain circumstances, however, you can voluntarily assign them to your business assets.<\/p>\n
This isn’t automatically a disadvantage, but it has a few consequences you should be aware of:<\/p>\n
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Moving it back to private assets later:<\/b> If you want to hold the property privately again at some point, this counts as a withdrawal (Entnahme). Any increase in value since it was added to your business assets is then taxed.<\/p>\n<\/li>\n- \n
Sale:<\/b> You can usually sell private property tax-free after 10 years. For property held as business assets, however, any capital gain from the sale is taxable.<\/p>\n<\/li>\n<\/ul>\n
Whether and to what extent your property belongs to your business assets depends on your situation. It’s best to clarify this with a tax advisor beforehand.<\/i><\/p>\n
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Which VAT rate applies?<\/b><\/h3>\n
Most rentals are exempt from VAT. However, there are some important exceptions:<\/p>\n