Renting Out a Furnished Apartment: Furnishing Surcharge, Contract, and Limits
EverReal Editorial Team. The same leasing technology chosen by 450+ real estate companies. Last updated: October 2026.
Problem: Furnished apartments generate more rent and more disputes. Cause: The surcharge is estimated rather than calculated, and the inventory is not documented. Thesis: Two documents, one calculation, and the surcharge holds up.
Anyone renting out a furnished property is entitled to charge a furnishing surcharge on top of the local comparative rent. According to the explanatory memorandum to the government draft bill (BT-Drs. 21/6807, p. 23), in areas with rent control (Mietpreisbremse), it must already be derived in principle from the current market value (depreciated value) of the furniture. An inventory list makes it verifiable. The government draft bill for the Tenancy Law Package II (Mietrechtspaket II) would amend the surcharge rules, but is not yet law (as of October 8, 2026).
When is an apartment considered furnished?
The German Civil Code (BGB) does not define when an apartment qualifies as furnished. A practical gradation is based on what the tenant still needs to bring themselves.
Fully furnished means: The tenant can move in with just a suitcase. According to the government draft's explanatory memorandum (p. 24), the apartment is fully equipped if the furniture typical for normal everyday living is present and it is immediately and permanently habitable.
Partially furnished means: Part of the furnishings is present, the rest is not. For example, a fitted kitchen and a wardrobe are provided, while a bed and sofa are missing.
Only a fitted kitchen: Whether you can charge a separate surcharge for this depends on the local rent index (Mietspiegel): If it accounts for the kitchen, it is already included in the comparative rent and cannot be counted twice (as also stated in the government draft, p. 23).
What you provide determines the current value from which your surcharge is derived. State what is included in both the listing and the contract. Which portals exist and what a listing costs can be found in Listing an apartment: Portals and costs.
How to calculate the furnishing surcharge
There is currently no statutory formula. In case law and legal literature, a surcharge on top of the comparative rent of an unfurnished apartment is frequently calculated based on the current value of the furniture (BT-Drs. 21/6807, p. 23).
First, the current value: The simplest method is to depreciate the purchase price linearly over the useful life and multiply the annual depreciation by the remaining years. The government draft's explanatory memorandum assumes a useful life of ten years in a sample calculation (p. 24, citing Regional Court of Berlin, judgment of March 21, 2003, 63 S 365/01).
Then, the surcharge: From this, you derive a monthly percentage. Currently, no law governs which rate applies. The State of Berlin specifies a maximum of 2 percent of the current value per month in its non-binding Guidelines for furnishing surcharges. The government draft proposes 1 percent of the current value, referencing part of the previous case law (LG Mannheim WuM 1987, 362; LG Berlin GE 1996, 929; p. 23). This is a draft bill (overview after the conclusion).
Here, the location determines whether the rent brake applies. If your apartment is located in an area with a tight housing market designated by a state government statutory order under Section 556d BGB, you should be able to justify the surcharge: According to the government draft's explanatory memorandum, landlords are already generally required under current law to determine the appropriate rent in this manner (p. 23). Which areas are affected is covered in our article on the Rent Brake 2026. Outside such areas, the calculation is not a legal requirement of the rent brake, but it remains the most reliable proof if someone disputes the surcharge. The prohibition of excessive rent (Section 5 of the Economic Offenses Act) also sets a limit there.
A special case: If you rent out a room within your own apartment that you predominantly furnish yourself, Section 549 BGB exempts it from Sections 556d to 556g, the rent increase regulations, and parts of protection against eviction. This does not apply if you lease the room to the tenant for permanent use with their family or with persons with whom they maintain a joint household intended to be permanent.
Example: Furnishing surcharge for a furnished two-room apartment
You furnished the apartment four years ago for 8,000 euros, assume a useful life of ten years, and are re-letting it today.
Step | Calculation | Result |
|---|---|---|
Annual depreciation | 8,000 euros divided by 10 years | 800 euros per year |
Remaining useful life | 10 years minus 4 years | 6 years |
Current value at contract conclusion | 800 euros times 6 years | 4,800 euros |
Monthly surcharge according to the government draft benchmark (1 percent of current value, not applicable law) | 4,800 euros times 0.01 | 48 euros |
For comparison: Draft bill's presumption for fully furnished housing, assuming 700 euros net cold rent for the unfurnished apartment (draft, not applicable law) | 700 euros times 0.10 | up to 70 euros |
The draft would consider up to 1 percent of the current value per month as appropriate in areas with a tight housing market (BT-Drs. 21/6807, p. 23). According to the explanatory memorandum, landlords remain free to demand a higher surcharge in the case of particularly high-quality furnishings if they provide a comprehensible explanation and proof of appropriateness (p. 24, regarding the 10 percent presumption). The draft text does not explicitly state whether this applies beyond the 1 percent. Therefore, calculate conservatively with 1 percent, which roughly aligns with part of previous case law (p. 23). Recalculate with every new lease: The current value decreases, and your surcharge should as well.
Maintain an inventory list with condition and photos
Every item individually: description, brand and model, year of purchase and price, condition at handover, along with photos. The list becomes an annex to the lease agreement and is signed by both parties. It proves the current value and clarifies upon move-out what constituted damage and what was wear and tear. Keep the purchase receipts: In case of dispute, invoices allow you to substantiate the current value (BT-Drs. 21/6807, p. 23). What belongs in a handover protocol is detailed in the glossary entry on the Handover Protocol.
With EverReal Go!: Record the handover digitally with documentation and photos
The handover day provides the proof of the furniture's condition; the Plus package of EverReal Go! includes a digital apartment handover with documentation and photos, alongside lease agreement templates and qualified electronic signatures. Plus costs a one-time fee of 59 euros including VAT per leasing process, valid for six months, with no subscription; Light for 34 euros does not include the handover. Flexible Listing is required in both cases for publishing on portals via EverReal Go!, starting at 59 euros per 30 days including VAT; the three tiers differ in the portals included, and all prices can be found in the EverReal Go! pricing overview.
Regulate maintenance, liability, and return in the contract
The furniture is part of the rented property. Under Section 535 BGB, you must maintain it in a condition suitable for contractual use. Under Section 538 BGB, the tenant is not responsible for changes resulting from contractual use, meaning normal wear and tear is at your expense. Nevertheless, specify who procures replacements and in what condition the items must be returned. A dedicated article on the lease agreement as a whole will follow.
Distinguish between short-term rentals and fixed-term lease agreements
For living space rented only for temporary use, Section 549 BGB exempts Sections 556d to 556g and 557 to 561. This requires a specific, temporary need on the part of the tenant, not merely a short contract duration (BT-Drs. 21/6807, p. 20 f.). The government draft would introduce a six-month limit here (overview after the conclusion). A fixed-term contract under Section 575 BGB is different: It requires a statutory reason specified therein, which you must communicate to the tenant in writing upon concluding the contract; otherwise, it is deemed to have been entered into for an indefinite period. A detailed distinction follows in a separate article on fixed-term leases.
Without a viewing, rely on the declared intent to rent
Anyone renting out without a traditional in-person viewing, such as following a video tour, cannot apply the rule of thumb "no tenant self-disclosure before the viewing." The DSK guidance on obtaining self-disclosures (Version 2.0, as of January 2026) distinguishes up to three points in time and does not explicitly address this scenario. It links Stage B to the declaration of intent to rent that specific apartment; from that point on, questions regarding household size, profession, employer, and income level may follow. Prior to that, the DSK sample questionnaire provides for first name, last name, and contact details—i.e., address, telephone number, or email—and, in the case of social housing, details on the housing entitlement certificate (Wohnberechtigungsschein).
Conclusion
Renting out furnished is the exact same leasing process, just with two additional documents: an invoice calculation that derives the surcharge, and an inventory list with condition notes and photos. Whoever has both can justify a higher rent; in an area with a tight housing market, it will only hold up without them until someone inquires. If you disclose the surcharge openly in text form prior to the contractual declaration today, you are prepared for the draft legislation. You can find the entire process in Renting out an apartment: the complete process.
EverReal Go! is your digital leasing assistant.
What does the Tenancy Law Package II change for furnished apartments?
Status as of October 8, 2026: Government draft, not applicable law. The Cabinet adopted the draft bill amending the law on residential and commercial leases on April 29, 2026 (BMJV Press Release No. 31/2026). It is available as BT-Drs. 21/6807 dated July 1, 2026. The Bundestag debated it in its first reading on July 9, 2026, and referred it to the committees. According to DIP, the status on October 8, 2026, is "Referred"; a second and third reading have not been recorded. BGB-E refers to the BGB in the draft version.
Today (current law) | Government draft (BT-Drs. 21/6807, not yet passed) | |
|---|---|---|
Amount of the surcharge | Not regulated by statute. According to the draft's explanatory memorandum, case law and literature use calculation models based on the current value of the furniture, such as the Berlin and Hamburg models (p. 23). | Section 556d paragraph 1a BGB-E: The surcharge is considered appropriate if it amounts to a maximum of 1 percent per month of the estimated current value of the furnishings at the time of contract conclusion. |
Flat rate | None under statute | For fully equipped living space, a surcharge of up to 10 percent of the rent for the unfurnished apartment is presumed appropriate. The tenant can rebut this presumption. According to the explanatory memorandum (p. 24): In the case of exceptionally high-quality furnishings, landlords remain free to demand a higher surcharge if they provide a comprehensible explanation and proof of appropriateness. |
Disclosure | There is no proactive duty of disclosure regarding the furnishing surcharge. Upon the tenant's request, the landlord must disclose the facts relevant to the permissibility of the rent, provided they are not publicly accessible and can be provided without difficulty (Section 556g BGB). Different rules apply to exceptions under Sections 556e and 556f BGB, such as a higher prior rent: Without proactive disclosure prior to the contractual declaration, the landlord cannot rely on them, or only two years after belated disclosure (Section 556g BGB). | Section 556g paragraph 1b BGB-E: The landlord must proactively disclose the amount of the surcharge to the tenant in text form prior to the tenant's contractual declaration (explanatory memorandum p. 25). |
Consequence of lack of disclosure | None, because there is no proactive disclosure requirement for the surcharge. | The apartment is treated as unfurnished for the rent review until two years after belated disclosure is provided. |
Where and for whom | Rent brake applies only in areas with a tight housing market (Section 556d BGB) | Same scope. Living space for temporary use is excluded from the disclosure requirement. |
Temporary use | Specific temporary need of the tenant, no fixed time limit. The explanatory memorandum notes a tendency toward approximately six months (p. 21). | Section 549 paragraph 2 number 1 BGB-E: specific temporary need for a period of up to six months, extendable to a total of up to eight months if a longer need arises after the lease begins. |
Entry into force | Not applicable (current law) | On the first day of the fourth calendar month following promulgation (Article 3 of the draft). Applies only to lease agreements entered into thereafter (Article 2). |
The 1 percent and the 10 percent are two separate avenues: One is a calculation method based on current value, while the other is an option for fully equipped apartments. If the flat rate exceeds the current value calculation as in the example above, the tenant can rebut the presumption (p. 24).
Legal Notice We do not provide legal advice. For specific legal questions, a specialist attorney for tenancy and residential property law or your local property owners' association, such as Haus & Grund, can assist you. Legal status of this article: October 8, 2026. The Tenancy Law Package II is a government draft and not applicable law.
Sources
Section 535 BGB (Principal duties of the landlord, maintenance obligation), gesetze-im-internet.de, accessed October 8, 2026
Section 538 BGB (Wear and tear of the rented property through contractual use), gesetze-im-internet.de, accessed October 8, 2026
Section 549 BGB (Provisions applicable to residential leases: Exceptions for housing for temporary use and for housing in the apartment occupied by the landlord themselves), gesetze-im-internet.de, accessed October 8, 2026
Section 556d BGB (Permissible rent at the start of the lease; authorization to issue statutory instruments), gesetze-im-internet.de, accessed October 8, 2026
Section 556g BGB (Legal consequences; disclosure regarding rent), gesetze-im-internet.de, accessed October 8, 2026
Section 575 BGB (Fixed-term lease agreement), gesetze-im-internet.de, accessed October 8, 2026
Section 5 Economic Offenses Act 1954 (Excessive rent), gesetze-im-internet.de, accessed October 8, 2026
Federal Government Draft Bill, Draft of an Act Amending the Law on Residential and Commercial Tenancy, BT-Drucksache 21/6807 of July 1, 2026 (government draft, not applicable law), dserver.bundestag.de, accessed October 8, 2026. Cited: Article 1 numbers 2, 5, and 7, Articles 2 and 3, explanatory memorandum pp. 20 to 25. Decisions cited therein (LG Berlin, judgment of March 21, 2003, 63 S 365/01; LG Mannheim WuM 1987, 362; LG Berlin GE 1996, 929) are cited as referenced in the memorandum and have not been reviewed in full text
German Bundestag, DIP, Process "Act Amending the Law on Residential and Commercial Tenancy" (ID 334559), consultation status "Referred", dip.bundestag.de, accessed October 8, 2026
BMJV, Press Release No. 31/2026 of April 29, 2026 (Cabinet decision), bmjv.de, accessed October 8, 2026
beck-aktuell, "Cabinet decides new requirements for index-linked rents", April 29, 2026 (Cabinet decision), accessed October 8, 2026
State of Berlin, Senate Department for Urban Development, Building and Housing, Berlin Guidelines for Furnishing Surcharges for Residential Space (non-binding, undated webpage), berlin.de, accessed October 8, 2026
DSK, Guidance "Obtaining self-disclosures from prospective tenants", Version 2.0, as of January 2026, with Annex Sample Questionnaire, accessed October 8, 2026
EverReal Go!, Pricing, de.everreal.co/go/preise, accessed October 14, 2026
450+ real estate companies: EverReal proprietary statement, as of September 2026.
Frequently Asked Questions
How high can the furnishing surcharge be?
There is currently no statutory upper limit for the surcharge itself; however, in an area with a tight housing market, according to the explanatory memorandum to the government draft bill, it must already be derived in principle from the current value of the furniture (BT-Drs. 21/6807, p. 23). A simple calculation: linearly depreciate the purchase price over the useful life, multiply the annual depreciation by the remaining useful life, and derive a monthly percentage from that. The government draft for the Tenancy Law Package II would consider a maximum of 1 percent of the estimated current value per month as appropriate in such areas. This is a draft bill and not applicable law (as of October 8, 2026). Outside such areas, the calculation is not a legal requirement of the rent brake, but the most solid evidence in the event of a dispute.
What belongs in an inventory list?
Every item provided individually, not grouped in bundles: description, brand and model if available, year of purchase, purchase price, condition at handover, and photos. The list is attached as an annex to the lease agreement and signed by both parties. It serves two purposes simultaneously: It proves the current value from which the furnishing surcharge is derived, and it clarifies upon move-out what is missing or damaged versus what constituted normal wear and tear.
Does the rent brake also apply to furnished apartments?
Yes, in principle: A furnished apartment is not an exception. In an area with a tight housing market, the permissible rent usually consists of the comparative rent of the unfurnished apartment plus an appropriate furnishing surcharge, topped by the maximum 10 percent markup under Section 556d BGB (BT-Drs. 21/6807, p. 23). According to the explanatory memorandum to the government draft bill, the landlord must already generally derive the surcharge from the current value of the furniture (p. 23). Section 549 BGB governs exceptions, such as for residential space rented only for temporary use. Which areas are affected is explained in our article on the Rent Brake 2026.
Who repairs broken furniture in a furnished apartment?
Generally, the landlord. Under Section 535 BGB, they must maintain the rented property in a condition suitable for contractual use throughout the tenancy, and the provided furniture is part of the rented property. Under Section 538 BGB, the tenant is not responsible for changes resulting from contractual use, meaning normal wear and tear is at the landlord's expense. The situation is different if the tenant culpably caused damage. The inventory list, complete with documented condition and photos at handover, is crucial evidence in this regard.
Must the furnishing surcharge be stated in the lease agreement?
Under current law, no: The surcharge does not need to be broken down separately in the lease agreement, and there is no proactive duty of disclosure regarding the furnishing surcharge. Upon the tenant's request, the landlord must disclose the facts relevant to the permissibility of the rent, provided they are not publicly accessible and can be provided without difficulty (Section 556g BGB). The government draft for the Tenancy Law Package II (BT-Drs. 21/6807) would change this: The landlord would be required to proactively disclose the amount of the surcharge to the tenant in text form prior to the tenant's contractual declaration (in the draft, Section 556g paragraph 1b BGB). This is a draft and not applicable law (as of October 8, 2026).
EverReal Editorial Team