As a Successful Landlord: A Beginner’s Guide

Anyone who earns less than 30,000 euros net turnover from rental in the calendar year can make use of the small business regulation. In this case, no VAT needs to be charged on the rent. This is particularly relevant for the long-term rental of living space. However, if furnished living space or a commercial property is also rented, VAT liability may arise under certain circumstances. When renting a house with multiple usage units (e.g., separately rented annex apartments or commercial spaces), special attention must be paid to the turnover limits and their separation.

Another tax-relevant point is the so-called presumption of hobby. The tax office checks whether the rental is aimed at long-term profit or if there are merely tax-motivated losses. With the new regulation in 2024, the forecast period within which a total surplus must be achieved has been extended to 25 years for small rental properties (e.g., individual apartments or single-family houses) and 30 years for larger properties or multiple units. Those who exceed this period risk that losses will no longer be recognized for tax purposes.

Especially when renting houses, it is important to note that significant maintenance expenses (e.g., roof renovation, heating replacement, outdoor facilities) can temporarily result in high losses. These are generally deductible but must be considered in the overall tax strategy to avoid being classified as a "hobby."

Energy Certificate is Mandatory for Rental

According to oesterreich.gv.at and the Chamber of Commerce, the energy certificate is an often underestimated but legally required document for rental. It is based on the Energy Certificate Submission Act (EAVG 2012) and must already display relevant key figures during the marketing of a property – in advertisements, exposés, or online platforms. These include the heating demand (HWB) and the overall energy efficiency factor (fGEE). The complete energy certificate must be presented at the latest during the viewing appointment and handed over in copy at the contract conclusion. This regulation applies to all buildings and types of use, both for apartments and houses, provided they are intended for long-term rental. The energy certificate serves not only as an information tool for tenants but also as a basis for comparison regarding the expected operating costs. For houses – especially older single-family homes – the certificate can indicate whether energy-saving measures would be sensible or necessary (e.g., insulation, window replacement, heating modernization).

The validity of an energy certificate is ten years from the date of issue. It is important that it is created by an authorized person – such as civil engineers, master builders, energy consultants, or appropriate engineering offices. The costs for issuing vary between 150 and 500 euros depending on the type of property and provider – apartments are generally cheaper than single-family houses.

If a valid energy certificate is not presented or the data is omitted in advertisements, an administrative fine of up to 1,450 euros may be imposed. Furthermore, the tenant can claim damages if it later turns out that the energy consumption significantly deviates from the expected value and no proper information was provided. The energy certificate is only not required in a few exceptions – for example, for buildings intended exclusively for summer use, for objects under monument protection (if improving energy efficiency is technically or economically not possible), or for buildings with a total usable area of less than 50 square meters.

Rental Agreement Provides Legal Certainty and Transparency

The basis of every rental relationship is a written rental agreement, whose careful design is essential for a smooth and legally secure rental relationship. Although an oral rental agreement would also be valid in Austria, it is difficult to prove – especially in case of disputes. A written contract provides both parties with clarity and legal certainty about the agreed conditions.

According to mietrechtsinfo.at, the rental agreement must contain essential points: These include information about the rental object (including address, type of use, and area), the amount of the main rent, the deposit, the monthly operating costs, index adjustment clauses, payment modalities, as well as notice periods and contract duration. For fixed-term rental agreements, the minimum term is set at three years according to § 29 MRG. An early termination by the tenant is possible after one year with a three-month notice period – a special regulation that only applies to apartments under the full application of the MRG. For indefinite contracts, the general legal termination regulations apply; landlords can only terminate for certain, legally defined reasons (e.g., personal need, payment default).

When renting houses, according to oesterreich.gv.at, it should be noted that they often do not fall under the full application of the MRG. This allows for more individual arrangements in the contract – e.g., free determination of notice periods or a lower fixed term than three years. For this reason, it is advisable to use a particularly carefully and individually formulated contract for houses, which also explicitly regulates ancillary use areas such as gardens, carports, garages, or cellars. The maintenance obligations for outdoor areas (e.g., snow removal, lawn care) should also be clearly divided between tenant and landlord and recorded in writing.

Another central point in the rental agreement is the deposit, which serves as a security for possible rent arrears or damages. Typically, it is three gross monthly rents, and the deposit can be made either in cash or through a savings account. Important: It cannot be automatically retained by the landlord – a detailed settlement is required at the end of the contract.

In addition to the main rent, operating costs are also a fixed component of the rental relationship. These include, for example, water supply, waste disposal, insurance, property management, or property tax. These must be listed in the contract as advance or flat-rate payments and settled annually if they are consumption-dependent. In practice, it is more common in the rental of houses that additional costs such as electricity or heating are billed directly by the tenant with the supplier – this should be explicitly stated in the contract. Other sensible contract contents include house rules, regulations on pet prohibition or permission, subletting prohibition, maintenance obligations (e.g., minor repairs), and agreements on key handover. A regulation on the condition upon return (e.g., broom-clean, freshly painted, with professional cleaning) can also prevent later conflicts.

Many Austrian rental law portals offer free sample contracts for creation. However, these should not be adopted unchanged but adapted to the respective rental situation. In case of uncertainties, it is advisable to have them checked by a lawyer or notary – especially for higher-priced properties or temporary house rentals with complex ancillary uses.

Property Maintenance and Settlement of Operating Costs

Landlords are obliged to keep the property in usable condition. This includes, for example, the maintenance of the heating system or the repair of damages to windows, roofs, or electrical systems, as reported by derstandard.at. In residential buildings, this can be more complex, as not only individual apartments but entire building parts (e.g., roof truss, external stairs, drainage) need to be maintained. Operating costs that are passed on to the tenant must be settled annually and transparently. Further details can also be found on the e-government platform oesterreich.gv.at.

Choosing the Right Tenant

An equally important step on the way to becoming a successful landlord is the careful selection of the right tenant. The search usually begins with a meaningful advertisement that not only realistically describes the property but also specifies criteria for the desired target group – such as non-smokers, number of people, pets allowed or not. Once initial interested parties are available, a multi-stage selection process is recommended. Numerous useful tips can be found on the online platforms immoscout24.at and wohnnet.at:

During the viewing appointment, landlords can not only get an impression of the appearance and behavior of the interested parties but also ask targeted questions – for example, about employment situation, housing history, family situation, or the reason for moving. However, attention must be paid to the legal limits of data protection and the prohibition of discrimination: Questions about religion, origin, political views, family planning, or health status are inadmissible.

The next step should definitely include a credit check. Commonly used are proof of income (e.g., pay slips from the last three months), a work confirmation, and obtaining a KSV report (Credit Protection Association of 1870), provided the interested party agrees. A look into the previous rental relationship – for example, by inquiring with previous landlords – can also provide information about previous payment behavior and living habits. A tenant who voluntarily provides references usually shows a high degree of reliability.

For additional security, a deposit agreement can be made, which applies in the event of payment default or damage to the property. As already mentioned, up to three gross monthly rents are legally permissible as a deposit in Austria. Some landlords also require rental loss insurance or only offer fixed-term contracts with a probationary period to better manage the risk – especially for high-priced properties such as houses with upscale furnishings.

Ultimately, the interpersonal component is also crucial. An honest, respectful conversation and transparent communication on an equal footing create a good foundation for a trusting rental relationship. Especially in house rentals, where landlords and tenants often have closer contact over garden maintenance, upkeep, or neighborhood, a good personal relationship is advantageous.

Keeping an Overview with a Checklist

According to the housing finance experts at Infina, using a structured checklist with individual phases of the rental process is recommended for beginners and experienced landlords alike, for error-free and efficient organization.

The preparation phase usually begins with decision-making: Do you want to manage the property yourself or hire a property management company or a real estate agent? Next, all documents need to be gathered – these include, among others, the current energy certificate, a land register extract, a floor plan of the property, any operating cost statements, and in the case of a house, additional information about utility connections, garden maintenance contracts, or maintenance records of heating systems.

In the marketing phase, a good checklist includes points such as: creating a professional advertisement (including photos, location description, indication of HWB and fGEE), selecting suitable online platforms, setting the rental price (possibly with legal advice on rent limits), appointment management for viewings, and documentation of interested parties.

The screening of potential tenants includes credit checks, interview guidelines, obtaining references, and recording the reasons for decisions – all steps that help keep the process understandable and transparent.

Before signing the contract, standardized rental contract templates should be individually adjusted and reviewed – ideally by a lawyer, especially for houses with multiple ancillary uses. The deposit must be agreed upon, and the payment terms set. Additional agreements – such as for garden use or snow removal – should also be fixed in writing.

The last section of the checklist concerns the handover of the apartment or house. Both parties should prepare a handover protocol documenting the condition of the property – including photos, meter readings, the number of keys handed over, and any defects. This protocol is an important piece of evidence in case of disputes. If insurance (e.g., household or building insurance) has been taken out, the relevant information should also be handed over.

Numerous platforms, including banks and housing companies, offer free checklists for download that can be individually supplemented. Particularly helpful is the Infina checklist, which is specifically aimed at landlords in Austria.

Conclusion: Whether apartment or house – the rental process in Austria requires legal diligence, tax knowledge, and organizational foresight. Those who inform themselves early, conclude clear contracts, and deal with the specifics of domestic rental law create the best conditions for a successful and sustainable rental relationship.

Überblick mit Checkliste behalten

Gerade für Einsteiger, aber auch für erfahrene Vermieter, empfiehlt sich laut den Wohnbau-Finanz-Experten von Infina die Nutzung einer strukturierten Checkliste mit einzelnen Phasen des Vermietungsprozesses für eine fehlerfreie und effiziente Organisation.

Die Vorbereitungsphase beginnt in der Regel mit der Entscheidungsfindung: Möchte man die Immobilie selbst verwalten oder eine Hausverwaltung bzw. einen Makler beauftragen? Anschließend gilt es, alle Unterlagen zusammenzutragen – dazu zählen unter anderem der aktuelle Energieausweis, ein Grundbuchauszug, ein Planskizze der Immobilie, etwaige Betriebskostenaufstellungen, sowie im Falle eines Hauses zusätzliche Informationen über Versorgungsanschlüsse, Gartenpflegeverträge oder Wartungsnachweise von Heizungsanlagen.

In der Vermarktungsphase enthält eine gute Checkliste Punkte wie: Erstellen eines professionellen Inserats (inkl. Fotos, Lagebeschreibung, Angabe von HWB und fGEE), Auswahl geeigneter Online-Plattformen, Festlegung des Mietpreises (ggf. mit rechtlicher Beratung zur Mietzinsgrenze), Terminmanagement für Besichtigungen sowie Dokumentation der Interessenten.

Die Prüfung potenzieller Mieter umfasst Bonitätsprüfung, Interviewleitfaden, Einholung von Referenzen sowie Protokollierung der Entscheidungsgründe – alles Schritte, die helfen, den Prozess nachvollziehbar und transparent zu halten.

Vor dem Vertragsabschluss sollten standardisierte Mietvertragsmuster individuell angepasst und durchgesehen werden – idealerweise durch einen Juristen, insbesondere bei Häusern mit mehreren Nebennutzungen. Die Kaution muss vereinbart und die Zahlungsmodalitäten festgelegt werden. Auch Zusatzvereinbarungen – etwa zur Gartennutzung oder Schneeräumung – sollten schriftlich fixiert werden.

Der letzte Abschnitt der Checkliste betrifft die Wohnungs- oder Hausübergabe. Hierbei sollten beide Parteien ein Übergabeprotokoll anfertigen, das den Zustand der Immobilie dokumentiert – inklusive Fotos, Zählerstände, Anzahl der übergebenen Schlüssel und möglicher Mängel. Dieses Protokoll ist im Streitfall ein wichtiges Beweismittel. Falls eine Versicherung (z. B. Haushalts- oder Gebäudeversicherung) abgeschlossen wurde, sollten die entsprechenden Informationen ebenfalls übergeben werden.

Zahlreiche Plattformen, darunter auch Banken und Wohnbaugesellschaften, bieten kostenfreie Checklisten zum Download, die individuell ergänzt werden können. Besonders hilfreich ist z. B. die Infina-Checkliste, die sich speziell an Vermieter in Österreich richtet.

Fazit: Ob Wohnung oder Haus – der Vermietungsprozess in Österreich verlangt rechtliche Sorgfalt, steuerliches Know-how und organisatorische Umsicht. Wer sich frühzeitig informiert, klare Verträge abschließt und sich mit den Besonderheiten des heimischen Mietrechts auseinandersetzt, schafft die besten Voraussetzungen für ein erfolgreiches und nachhaltiges Mietverhältnis.