I want to rent out an apartment
5 tasks in suggested order
1. Prepare a written lease agreement detailing the apartment, payments, security deposit, services, lease term, rules of use, and termination conditions.
Before handing over the apartment to the tenant.
With the tenant; involve a lawyer or other professional if necessary.
Proof of ownership or management rights, identification details of the parties, and agreed terms.
Apply the legal framework appropriate for the actual type of lease; do not include terms that violate the law.
Official source: slovensko.sk
2. If you are not already registered for income tax for other reasons, fulfill the registration obligation arising from the start of renting out the property.
Within the deadline set by the Tax Authority after commencing the rental activity.
The relevant tax office/Tax Authority.
Details regarding the person and the property, and the start date of the rental.
Tax registration is not the same as filing an annual tax return.
Official source: financnasprava.sk
3. Specify in writing who pays for utilities and services, and record meter readings, furnishings, keys, and any defects upon handover.
Before and during the handover of the apartment.
With the tenant, property manager, and service providers, in accordance with contracts.
Handover protocol, photographic documentation, and a list of payments.
Clearly distinguish between rent, service charge advances, and the refundable security deposit.
Official source: slovensko.sk
4. Keep records of rent received and verifiable expenses, and assess the obligation to file a tax return.
On an ongoing basis during the lease and after the end of the tax period.
Tax authorities.
Lease agreement, payments, settlement statements, and expense documentation.
Do not confuse property leasing with the provision of accommodation services or a trade business.
Official source: financnasprava.sk
5. Terminate the lease by mutual agreement or via statutory/contractual means; take back the apartment using a handover protocol and settle the security deposit and any outstanding balances.
Within the timeframe specified in the contract and the legal grounds for termination.
With the tenant; in the event of a dispute, the competent court or legal counsel.
Contract, termination documents, protocol, photographs, and settlement statement.
Do not withhold the security deposit without documented legal grounds.
Official source: slovensko.sk
