Renting to close relatives

In principle, the landlord may make tax expenditures on the renovation, modernization or management of a property (such as mortgage rates, repairs and depreciation) that he or she would not be able to claim as a homeowner.

It is important for the rental of the apartment to related persons to conclude a legally binding lease and the execution of the contract must be in accordance with what has been agreed in writing.

For example, a rented room may not only serve as a limited accommodation for children living abroad and otherwise serve as a storage room.
The rent should be based on the rent index.

If the rent is below 66% of the local rent, landlords can only partially offset the cost of income.

It is also sensible to have the rent paid in order to have proof for the tax office. If an apartment is rented to one's own children, at the same time still maintenance is paid, the maintenance should not be "offset" with the rent, but the child will be paid, so that then paid by themselves the rent.