For owners of owner-occupied or rented real estate, there is an interesting possibility of earning up to DM 1,000 tax-free without much effort (exemption limit). The property owner must temporarily rent out one or more rooms. If the income does not exceed DM 1,000 or EUR 520 per calendar year, no tax is levied, A 161 EStRichtlinien 2001. This can be a tax saving model, if friends and acquaintances or family members are accommodated (here you have to pay attention to a written contract about usual market conditions) e.g. during a fair or the like. The landlord can issue an invoice (this is usually allowed without VAT, § 19 UStG), which the guest may then deduct as normal business expenses or advertising costs, §§ 4, 9 EStG.
Source:Fiala, Freiesleben & Weber Law and Patent Attorneys, Auditors and Tax Consultants