Often times, landlords are accused of either
- completely wrongly would have asked for furniture rental or that this
- would have been far too high.
In addition to the question of whether furniture rental (also known as inventory rental) can be charged at all, the specific calculation and the contractual wording in particular often lead to difficulties for landlords.
In the following you will find out
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Attention: Furniture rental is regulated in § 25 MRG (Tenancy Law) and is therefore only applicable in the full scope of the MRG. In the partial or non-application area of the MRG, the rules presented below do not apply in principle and a so-called “free” rental agreement could therefore be made here. However, there are also various exceptions to this, such as special references from funding laws, which declare these rules to be applicable again.
Since the relevant regulations are sometimes complex, we would be happy to clarify for you,
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The 3 prerequisites for the admissible offsetting of furniture rent
- The furnishings that are also rented may not represent a feature of an equipment category or be essential for this.
Bathroom equipment or cooking facilities, a sink and a water tap would be features for equipment categories A and B.
- Furniture rental may only be offset if this has been agreed separately between the landlord and the tenant.
The following content is required for such an agreement:
- The amount of the additionally agreed fee.
- An agreement that certain furnishings, which are not to be regarded as accessories to the rental object, are provided.
Mere, pre-formulated information in the rental agreement or in a sheet attached to the rental agreement, such as the following clauses, is not sufficient:
- “The main rent also takes equipment and furnishings into account, among other things.”
- “The main rent includes a reasonable fee for the fitted kitchen”
Important : In the absence of such a separate agreement, the furnishings also rented by the landlord cannot be taken into account as a surcharge on the guideline rent.
| In order to avoid costly mistakes, we are at your disposal for advice and formulate tailor-made clauses for you so that you are on the safe side. |
- The fee charged must be “reasonable”.
The basis for calculating the permissible rent is the replacement value at the time the lease was signed. What is meant is the amount that would have to be spent in order to purchase furnishings of the same quality.
This value is then divided by the expected remaining useful life in months, which results in the monthly fee. In addition, there is an appropriate profit surcharge for the interest on the capital employed, which is generally assumed by the case law to be around 12% for furnishings that are not luxury items.
| Sample calculation:
If the acquisition costs of a fitted kitchen are EUR 10,000.00 and the remaining useful life is 10 years (i.e. 240 months), the monthly amount is EUR 41.67. The profit surcharge of 12% is EUR 5.00 per month. This results in a monthly fee of EUR 46.67 excluding sales tax. |
Note: Whether the sales tax is to be assessed at 20% or at the preferential sales tax rate of 10%, depends in particular on whether the rented furnishings are firmly connected to the building and whether a separation is not possible without a reduction in value for these objects or for the building . For further inquiries, we are at your disposal.
| We hope to have given you some clarity on the question of the admissibility or the appropriate amount of the furniture rent and are available for advice at any time. |
All information on this website is for initial information only and cannot be used as a substitute for legal or other advice. We therefore assume no liability for any compensation.
