Furnished rental

A furnished rental means letting a home equipped with the furniture and appliances needed for daily life. The big difference with an unfurnished rental is tax. When a private individual lets to another private individual who lives there, the part of the rent for the home is taxed on the indexed cadastral income plus 40%. The part for the furniture is movable income, taxed on the rent actually received after a flat 50% deduction for costs. If the lease does not state that part, the tax authorities set it at 40% of the total rent. Furnished rents are usually higher than unfurnished ones. If the tenant makes it their main residence, the lease follows the main residence rules of the region: nine years in principle, or three years at most for a short-term lease. This type of rental attracts expats, students and people on assignment.