Calculative rent

Definition of imputed rent

The rent is the contractual, time-limited granting of the use of an object against payment (§§ 535-580a BGB). She falls as Service costs when the company has rented business premises and makes corresponding payments.

If an individual entrepreneur or the partner of a partnership provides their own (private) rooms for business purposes, it seems generally justified to set an imputed rent, provided that the rooms used are not already proportionate

  • Imputed depreciation
  • imputed interest
  • Maintenance effort
  • Buildings insurance
  • Building taxes

were offset. Because if the entrepreneur would rent his premises to someone else, he would also be entitled to a certain rental amount.

The amount of the imputed rent

The amount of the imputed rent can be based on the local rent or it can be determined by recording all costs associated with the rental property on a pro rata basis.

The imputed rent is offset in sole proprietorship and partnerships, because for tax reasons no rent may be deducted from the income statement. In exceptional cases, however, it is also conceivable in corporations, e.g. B. when a partner makes rooms available to his company and receives no rent or a rent that is too low. The costs for imputed rent are included in the cost calculation as additional costs.

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