Lease or tenancy
When one private person lets a flat to another to live in, legally this is a residential tenancy agreement, «договор найма жилого помещения» (Chapter 35 of the Civil Code of the Russian Federation, GK RF). The word «аренда» (lease) is used in everyday speech and can be given in brackets in the agreement — it does not affect the parties' rights. A lease in the strict sense is signed when the home is rented by an organisation.
What to check
- The owner. Order an extract from the Unified State Register of Real Estate (EGRN) and compare the name with the passport. If someone other than the owner is letting the flat, they need a notarised power of attorney.
- Who will live there. People who will live permanently with the tenant are listed in the agreement (Art. 677 GK RF).
- The term. An agreement for a year or longer must be registered as an encumbrance with Rosreestr, the property registration service (Art. 674 GK RF), which is why agreements are often signed for 11 months.
- The deposit. The correct term is a security payment, and the agreement should state when and for what it may be withheld.
The landlord's taxes
Income from letting a flat is taxable. An individual pays personal income tax (NDFL) at 13% and files a 3-NDFL return by 30 April of the following year. A self-employed person pays 4% and issues receipts in the «Мой налог» (My Tax) app. The fine for non-payment is 20% of the tax due plus late-payment interest.
Handover certificate
Always draw up a handover certificate together with the agreement: condition of the flat, furniture and appliances, meter readings, number of keys. Without it, when you move out it is hard to prove which damage was there before you moved in. There is a separate builder for it.
Filled-in example
This is how the finished document looks with sample data. All names and details are fictitious.