Private Vermietung von 2 Ferienwohnungen auch möglich mit einer Festangestellten?

could become critical in individual cases.

When renting an apartment is lt. Financial management is given a business where all of the following conditions exist:

1. The apartment must be fully furnished for the management of a household, e.g. furniture, laundry and dishes. It must be located in a pure holiday area in the association with a variety of similarly used apartments which form a uniform residential complex.
2. advertising for the short-term rental of the apartment to continuously changing tenants and the management of the apartment must be carried out by a holiday service organisation existing for the uniform housing.
3. the apartment must be kept ready for rental at any time, and it must be constantly present in the manner of the reception of a hotel staff who completes and unwinds rental contracts with the holiday guests and ensures that the apartment is and remains in an equipment, maintenance and cleaning condition that allows immediate rental (> BFH from 25.6.1976 – BStBl II p. 728).

A commercial enterprise is also to be assumed if there is a hotel use of the apartment or the rental takes place in the manner of a foreign pension. It is decisive whether, because of the frequency of the change of guests or in terms of services provided in addition to the transfer of use, e.g. provision of laundry and furniture, cleaning of the rooms, taking over social care, an organization of the enterprise is necessary, as is also required in foreign pensions (> BFH from 28.6.1984 – BStBl 1985 II p. 211).

but it doesn’t matter if you have these services or someone is hired for it, but if you do it yourself, it doesn’t matter. More staff, especially if you have to give pay tax notices, could lead to questions.

If there suddenly becomes a business out there, it has some disadvantages. Thus, the apartment becomes operational, so can not be sold tax-free after 10 years.

So it’s best to explain with a tax advisor.