The sublease - what you need to consider

In principle, a tenant has the right to sublet an apartment or part of it in some cases. This is the case, for example, if they have a legitimate interest in doing so in accordance with Section 553 of the German Civil Code (BGB), e.g. if they are going abroad and are leaving the apartment to someone else during this time so that they do not have to pay the rent while they are not living in the apartment. However, the landlord must consent to the subletting of living space in accordance with Section 540 BGB. Only when accommodating close family members or care staff is no express permission required. However, the landlord must be informed in all cases. In the case of subletting, the tenant and the subletting party conclude a separate contract. There are numerous templates for this so-called simple subletting agreement, which regulate all the relevant facts for the relationship. The rental agreement between the main tenant and landlord is not affected by this, meaning that the rent must continue to be paid to the landlord on time.

The subletting of living space must be approved by the landlord, but the refusal of such permission is only legal if the subletting relationship is unlawful for the landlord in accordance with Section 553 BGB. If permission for subletting is not obtained and subletting nevertheless takes place, you as the landlord can claim damages from the tenant and it is also possible to give extraordinary notice of termination. The notice period for subletting without permission is then three months. This also applies in the case of a temporary tenancy agreement.

Anyone wishing to sublet an apartment must make certain concessions to the person to whom they are subletting. The subtenant’s rights include the right to have the room or apartment kept in a proper condition in accordance with the contract. If the subletting took place without the landlord’s permission and the landlord demands the return of the rented property, it is possible to assert claims for damages against the main tenant. If there is good cause, the subletting agreement can be terminated without notice. In principle, the notice periods for a subletting agreement are the same as in the rental agreement between the landlord and the main tenant.

Wenn jemand eine Wohnung untervermieten möchte, sind auch steuerliche Aspekte von Bedeutung. Prinzipiell zählen auch Einkünfte aus der Untervermietung zu den zu versteuernden Einkünften aus Miete oder Pacht. Dies ist allerdings erst ab einer Freigrenze von 520 Euro pro Jahr erforderlich. Einkünfte aus Untermietverträgen, die unterhalb dieser Grenze liegen, können unbesteuert bleiben. Es ist allerdings darauf zu achten, dass die Angabe in der Steuererklärung sofort erfolgen muss, sobald dieser Betrag um nur einen Euro überschritten wird, denn es handelt sich um eine Freigrenze, nicht um einen Freibetrag. Werden die Einnahmen verschwiegen, kann dies als Steuerhinterziehung ausgelegt werden und alle damit zusammenhängenden Konsequenzen mit sich bringen.