No, if you don't make any profit on the rent, the income is not liable to tax. If, however, you charge a higher rent than you pay yourself or if you provide substantial services (e.g. cleaning, breakfast, etc.) for a fee, you must declare the earnings on your tax return.
As a private sub-lessor, you usually do not have to pay VAT, because rental income of up to 30'000 euros per year is exempt from VAT (so-called small business regulation). However, if you rent out several properties on a temporary basis and generate income of over 30'000 euros per year, VAT is due (currently 10% of the income). In this case, we recommend that you obtain detailed information from a tax advisor.
tempoFLAT specialises in flats for longer-term temporary rental to people who, for professional reasons, are looking for accommodation for a fixed period. This means that you will not usually need to pay local tax. However, if you rent your property to tourists and/or for a short period, local tax may apply.
In Vienna, local tax is payable for stays of up to three months. The local tax is 3.2% of the accommodation fee. You can calculate the exact amount using the Vienna local tax calculator (in german). Detailed information is available on the official local tax information page on the City of Vienna website (in german).
In all other towns and cities, it can generally be assumed that local tax will not apply if someone is staying in another town on a temporary basis for professional reasons and only has a secondary residence there. For more detailed information, we recommend contacting your local authority.
As the landlord, you are not obligated to inform the authorities when the sub-tenant moves in or out. There is only a reporting obligation for the person who takes the accommodations, i.e. for your sub-tenant. However, we recommend that you advise your sub-tenant to take the proper steps.
Yes. as the provider of a rental property you must have an energy performance certificate and present it to interested parties. This provision applies to subletting as well. Moreover, you must also include information concerning the energy performance certificate in ads for the apartment. If you have not received an energy performance certificate from your landlord, we recommend contacting them to clarify the issue. If no energy performance certificate exists and your landlord is not willing to have one created, you must have one created yourself (e.g. you can order one online).
No responsibility is taken for the correctness of this information.