Renting a motorhome
November 10, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Hello,
we have purchased a 1-year-old motorhome for 27,500 euros and would like to rent it out temporarily from April to October (70.00 euros per day).
How should we proceed and what tax considerations should we be aware of? Could we, for example, claim back the VAT later, as we bought it from a dealer? There are also costs for insurance, inspections, etc. The internet mentioned that the tax office requires a minimum of 3 motorhomes to be rented out, otherwise it would be considered a hobby, is that correct?
Best regards
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided and considering your involvement in an initial consultation as follows:
According to the case law of the Federal Fiscal Court, the rental of only ONE motorhome to different tenants is NOT considered a commercial activity (BFH 12.11.1997 BStBl. 1998 II p. 4649).
The income constitutes other income. According to the case law, deductible expenses, such as depreciation, interest, insurance, taxes, etc., can be deducted to the extent that the result is zero.
Any resulting losses cannot be offset against other income.
In the end, this means that you will not have any tax benefits from renting out the motorhome.
I regret that I cannot provide a more positive answer.
Best regards,
Ulrich Stiller
Tax Advisor/Dipl. Business Economist
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