When an organization (legal entity) needs to rent an apartment for its employee, they often conclude residential lease agreement... It should be noted that an apartment lease agreement is concluded if the "tenant" of the apartment is the organization (firm), i.e. entity. In this case, it is impossible to conclude a lease agreement, because an employer is a natural person, in other words, a person. Sometimes you have to come across the opinion that there is no difference in which contract to conclude - rent or lease. But, The Civil Code of the Russian Federation establishes differences and clearly defines both the lease agreement and the lease agreement in Art. 671. Moreover, the rental of residential premises is even allocated in the Civil Code in a separate chapter (Chapter 35 of the Civil Code).
In a general sense, a rental agreement is still a freer agreement. Such an agreement is undoubtedly beneficial to the owner, since there are no stringent termination requirements for a lease, such as those set by the Civil Code for lease agreements for residential premises. In a lease agreement for apartments (residential premises), the parties are free to determine the terms of termination of the agreement, as well as other significant conditions.
The apartment rental agreement has a number of differences for the owner of the dwelling:
- First, the owner needs to understand that the legal entity is responsible under the lease agreement, i.e. an organization renting an apartment, which, by the way, is a positive factor for the owner.
- Almost all clauses of the agreement will look different, although all the same LCD requirements regarding living standards will apply. And the same recommendation remains - to conclude an agreement for a period of less than a year.
- In the terms of the contract, or in the appendix, it is recommended to fix the owner's right to coordinate (allow) the occupants to move into the apartment. In our conditions, the owner is advised to know and understand how many who live in his apartment, and to be confident in the proper use of housing by the organization - the tenant.
- An organization that leases a dwelling from an individual owner is a tax agent in relation to him. This means that the legal entity - the lessee must calculate and pay personal income tax (personal income tax) - 13% of the amount specified in the contract. The tax period is a year. In order to avoid discrepancies and possible problems, it is necessary to provide the organization with the passport data of the owner, data of the certificate of registration of property, a copy of the sales contract (or other basis), TIN of the lessor (owner), as well as the number of the insurance certificate when concluding the contract. The owner must write a statement "on the calculation and withholding of personal income tax" addressed to the director or Ch. the accountant of the organization, and after the tax period has passed, obtain a 2NDFL certificate from the tenant to be sure that the tax has been paid. It should be reminded that the owner of the apartment is paid the amount after withholding personal income tax by the tax agent. Those. if size rent specified in the contract, for example, 10,000 rubles per month, the amount of 10,000-13% = 8,700 rubles is transferred to the owner's account.
- One of the difficulties that arise in the case when an organization leases an apartment is the issue of paying payments for individual meters - water, electricity, telephone, Internet, etc., that is, those payments that the tenant usually pays under an apartment rental agreement (utility bills). Bookkeeping is sometimes inconvenient when there are payments that vary from month to month. This point can be taken into account in the lease of residential premises by determining a certain limited amount, within which residents spend the resources received by the meters.
From the above, it is clear that a residential lease agreement is significantly different from a lease agreement. And so that "pitfalls" do not surface, and there is no misunderstanding in the relationship between the tenant and the landlord, it is necessary to seriously approach the conclusion of an apartment lease agreement, if necessary, get advice from a competent realtor. Specialists AN "Arenda-PRO" will carry out explanatory work with the owners of apartments, as well as, if the need arises, will provide advice to the accountant of the enterprise.
represented by a person acting on the basis, hereinafter referred to as " Landlord", On the one hand, and in the person acting on the basis, hereinafter referred to as" Tenant", On the other hand, hereinafter referred to as the" Parties ", have entered into this agreement, hereinafter" Contract", About the following:
1. THE SUBJECT OF THE AGREEMENT
1.1. The lease agreement is concluded for a minimum period of 3 months. The Lessor leases the property to the Lessee for a period of a month (the site located at:) for use in order to carry out its statutory tasks.
1.2. Payment for the lease of the site is made on a monthly basis.
1.3. The Lessee has the right to buy out the rented site, by agreement with the Lessor.
1.4. The Lessor has the right to increase the rental price in the event of an increase in the volume of work, by agreement with the Lessee.
1.5. The Lessor has the right to establish a separate fee for website promotion, by agreement with the Lessee.
1.6. The Landlord and the Tenant can work out individual terms of the site lease agreement.
2. OBLIGATIONS OF THE PARTIES
2.1. The tenant undertakes:
- use the site for the intended purpose specified in clause 1 of the agreement, as well as in accordance with other terms of the agreement;
- keep the rented site in full working order and working order until the delivery to the Lessor of the acceptance certificate;
- make at their own expense changes, additions to the rented site by the lessor, without involving third companies;
- notify the Landlord in writing no later than about the upcoming return of the leased site, both in connection with the expiration of the contract and in case of early return, and after the termination of this contract, hand over the site to the Landlord according to the act, taking into account the changes made (agreed with the landlord);
- on the rented site, you cannot post links to other sites, change the page code, post information that contradicts the current legislation.
2.2. The landlord undertakes:
- after signing the contract by the parties, within working days, provide the relevant website in good condition to the Tenant (after paying for the rent);
- make changes, additions to the site leased to the Lessee, for an agreed fee (if necessary);
- maintain the site, promote it in search engines, advertise the site, for an agreed fee (if necessary);
3. PAYMENTS AND SETTLEMENTS UNDER AGREEMENT
3.1. For the lease of the property specified in clause 1 of this agreement, the Lessee transfers to the Lessor a fee in the amount of rubles per month. The accrual and payment of the amounts due to the Lessor is made monthly, for each month in advance.
4. EARLY TERMINATION OF THE AGREEMENT
4.1. The Agreement may be terminated ahead of schedule at the initiative of the Lessor, and the Lessee is obliged to return the site in the following cases:
- if the Lessee uses the site (in whole or in part) not in accordance with this agreement;
- if the Lessee has not paid the rent within;
- if the Tenant deliberately worsens the condition of the site.
4.2. The Agreement may be terminated early on the initiative of the Lessee in the following cases:
- if the Lessor interferes with the activities of the Lessee on the use of the rented site, which does not contradict this agreement, the Charter of the enterprise and the Memorandum of Association on its creation and activities;
- if the site, due to circumstances for which the Lessee is not responsible, turns out to be in an unusable state.
5. EXTENSION OF AGREEMENT
5.1. Upon expiration of the term of the agreement, the Lessee has the preferential right to renew the agreement, provided that he duly fulfills the obligations assumed under the lease agreement.
5.2. In the absence of a statement by at least one of the parties to terminate or change the contract at the end of the term, it is considered extended for the same period and on the same conditions as provided for by the contract.
5.3. When extending the contract for a new term, its terms can be changed by agreement of the parties.
6. SPECIAL CONDITIONS
6.1. The tenant has the right:
- sublet the site received under the contract;
- make improvements: changes, additions to the rented site in agreement with the lessor;
6.2. The Lessor has the right to place a link to his website on the site leased to the Lessee;
IMPORTANT: The new law is an experiment that is valid only in 4 regions: Moscow, Moscow region, Kaluga region, Republic of Tatarstan.
This regime allows you to rent an apartment legally and pay a tax of 4-6%, which is generally more profitable than paying personal income tax and the activities of an individual entrepreneur using the simplified taxation system (STS).
Under the new law, acceptance of payment in non-cash form must be registered using the FTS application “My Tax”. It will be free to download and install on your smartphone after January 1, 2019. Also, similar functions will be available on special Internet sites and services, a list of which will be published by the Federal Tax Service.
For non-cash payments (as well as for cash), it is necessary to generate a check in electronic form, which must be sent to e-mail the payer.
Banks can also offer services to automatically generate a check when funds are received on a specific card or account. If you use such a bank service, you must specify this card / account for crediting payments in the lease / lease agreement.
Accepting payment without issuing a check is a violation. A check for non-cash payments must be generated no later than the 9th day of the next month (after the month in which the payment was received).
Since the acceptance of cash payments is made out for self-employed in such a special way, it is necessary to amend the existing contracts.
When concluding new contracts, special forms for self-employed lessors should be used. In the case of renting an apartment to a legal entity, it is important that the payer is not a tax agent (as is usually the case when renting from an individual) - it is not he who withholds personal income tax, but the individual lessor himself pays the NPD tax for himself.
Please note: it is important to indicate in the contract exactly which details the electronic check is sent to.
All the features of the activities of self-employed lessors are described in detail in our new guide “Self-Employed Landlord”, which was released in December 2018. We plan to update it regularly and provide it to our clients.
Receiving rent through a bank account of an individual
Receive money to your account from the tenant individual can by transfer or by depositing to his account or card. This can be a transfer made by another organization from its account, a transfer of an individual from its account, or a transfer of an individual without opening an account.
For wire transfer, the tenant will need Bank details, which can be indicated in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: full name, TIN (optional), account number, BIK of the bank, name of the bank, correspondent account number of the bank, division of the Central Bank (in which the correspondent account is opened).
When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This fee is paid by the tenant and should not reduce the amount of the rent. The purpose of the payment should indicate "According to the lease agreement No. XX from DD.MM.YYYY for the month YYYY g." IMPORTANT: an individual tenant can directly contact the lessor's bank and deposit money into his account (by account number) or to his card (by card number). For example, this method is convenient in a bank that has many branches.
Also, the lessee can make a transfer from his card to the lessor's card or deposit money through the bank's payment terminal to the lessor's account or card. Check if your bank provides such services and inform the tenant about it. However, when transferring a card-card from the tenant, a non-symbolic commission may be withheld, and the amount of one operation when depositing through the terminal is now limited to 15,000 rubles. If you need to deposit more, you will have to make several transactions, and the bank may impose a limit on replenishment through one device. Perhaps, in the future, other payment methods will appear - for example, through a network of terminals.
When submitting a tax return (personal income tax-3), we recommend that you obtain from your bank or through the Internet bank a statement of the individual entrepreneur's bank account for the past year. If technically possible, we recommend that you also receive a statement of transactions with a specific payer (tenant).
Receiving rent through the bank account of an Individual Entrepreneur
An individual entrepreneur can receive money to his account from the tenant only in the form of a transfer. This can be a transfer made by another organization from its account, a transfer of an individual from its account, or a transfer of an individual without opening an account. Perhaps, other payment methods will appear in the future, for example, through a network of terminals or through an ATM. For a cashless transfer, the tenant will need bank details, which can be specified in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: the name of the individual entrepreneur (for example, Individual Entrepreneur Petrov Petr Petrovich), the individual entrepreneur's tax number, the account number of the individual entrepreneur, the bank's BIK, the name of the bank, the number of the correspondent account of the bank, the division of the Central Bank (in which the correspondent account is opened).
IMPORTANT: the tenant cannot come to your bank and deposit money into your account. Even if he comes to your bank, in which he does not have an account, he must make a transfer without opening an account.
When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This commission is paid by the tenant and should not reduce the amount of the rent.
IMPORTANT: when making a payment, the payer must indicate "Individual entrepreneur Petrov Petr Petrovich", and not just "Petrov Petr Petrovich". Unfortunately, for this reason, there were precedents of non-transfer of funds.
site on the Internet represented by a person acting on the basis, hereinafter referred to as " Landlord", On the one hand, and in the person acting on the basis, hereinafter referred to as" Tenant", On the other hand, hereinafter referred to as the" Parties ", have entered into this agreement, hereinafter" Contract", About the following:1. THE SUBJECT OF THE AGREEMENT
1.1. The lease agreement is concluded for a minimum period of 3 months. The Lessor leases the property to the Lessee for a period of a month (the site located at:) for use in order to carry out its statutory tasks.
1.2. Payment for the lease of the site is made on a monthly basis.
1.3. The Lessee has the right to buy out the rented site, by agreement with the Lessor.
1.4. The Lessor has the right to increase the rental price in the event of an increase in the volume of work, by agreement with the Lessee.
1.5. The Lessor has the right to establish a separate fee for website promotion, by agreement with the Lessee.
1.6. The Landlord and the Tenant can work out individual terms of the site lease agreement.
2. OBLIGATIONS OF THE PARTIES
2.1. The tenant undertakes:
- use the site for the intended purpose specified in clause 1 of the agreement, as well as in accordance with other terms of the agreement;
- keep the rented site in full working order and working order until the delivery to the Lessor of the acceptance certificate;
- make at their own expense changes, additions to the rented site by the lessor, without involving third companies;
- notify the Landlord in writing no later than about the upcoming return of the leased site, both in connection with the expiration of the contract and in case of early return, and after the termination of this contract, hand over the site to the Landlord according to the act, taking into account the changes made (agreed with the landlord);
- on the rented site, you cannot post links to other sites, change the page code, post information that contradicts the current legislation.
2.2. The landlord undertakes:
- after signing the contract by the parties, within working days, provide the relevant website in good condition to the Tenant (after paying for the rent);
- make changes, additions to the site leased to the Lessee, for an agreed fee (if necessary);
- maintain the site, promote it in search engines, advertise the site, for an agreed fee (if necessary);
3. PAYMENTS AND SETTLEMENTS UNDER AGREEMENT
3.1. For the lease of the property specified in clause 1 of this agreement, the Lessee transfers to the Lessor a fee in the amount of rubles per month. The accrual and payment of the amounts due to the Lessor is made monthly, for each month in advance.
4. EARLY TERMINATION OF THE AGREEMENT
4.1. The Agreement may be terminated ahead of schedule at the initiative of the Lessor, and the Lessee is obliged to return the site in the following cases:
- if the Lessee uses the site (in whole or in part) not in accordance with this agreement;
- if the Lessee has not paid the rent within;
- if the Tenant deliberately worsens the condition of the site.
4.2. The Agreement may be terminated early on the initiative of the Lessee in the following cases:
- if the Lessor interferes with the activities of the Lessee on the use of the rented site, which does not contradict this agreement, the Charter of the enterprise and the Memorandum of Association on its creation and activities;
- if the site, due to circumstances for which the Lessee is not responsible, turns out to be in an unusable state.
5. EXTENSION OF AGREEMENT
5.1. Upon expiration of the term of the agreement, the Lessee has the preferential right to renew the agreement, provided that he duly fulfills the obligations assumed under the lease agreement.
5.2. In the absence of a statement by at least one of the parties to terminate or change the contract at the end of the term, it is considered extended for the same period and on the same conditions as provided for by the contract.
5.3. When extending the contract for a new term, its terms can be changed by agreement of the parties.
6. SPECIAL CONDITIONS
6.1. The tenant has the right:
- sublet the site received under the contract;
- make improvements: changes, additions to the rented site in agreement with the lessor;
6.2. The Lessor has the right to place a link to his website on the site leased to the Lessee;
6.3. The agreement is valid from "" 2019 to "" 2019.
According to the law, there are no restrictions on who can withdraw non-residential premises.
It can be a legal entity, an individual entrepreneur, or an ordinary citizen.
It is only important that the individual must be of legal age.
To rent a non-residential facility, registration of the IP status is not required.
How to rent non-residential premises from a legal entity?
You can rent non-residential premises from a legal entity.
To do this, it is worth familiarizing yourself with the documents that must be provided by this organization.
Required documents:
- certificate of registration of a legal entity;
- tax registration document;
- certificate of ownership of non-residential property for lease;
- if there is an enterprise charter, a copy of this document should be requested;
- power of attorney for the citizen who concludes the contract: he must necessarily have the authority to sign such documents. We should also pay special attention to the duration of these powers. If the person who signed the lease did not have such powers, then this operation in accordance with Article 174 of the Civil Code will be considered invalid.
Step-by-step instruction
Step 2. Making a lease is the most important step in making a deal. All material aspects of the transaction must be included in the document. Only upon agreement on these conditions, the contract will be considered concluded in accordance with Article 432 of the Civil Code.
Article 432 of the Civil Code of the Russian Federation. Basic provisions on the conclusion of the contract
- The contract is considered concluded if the parties, in the form required in the appropriate cases, have reached an agreement on all the essential terms of the contract.
- The contract is concluded by sending an offer (proposal to conclude a contract) by one of the parties and its acceptance (acceptance of the proposal) by the other party.
- A party that has accepted from the other party full or partial performance under the contract or otherwise confirmed the validity of the contract is not entitled to demand the recognition of this contract as not concluded if the statement of such a demand, taking into account specific circumstances, would contradict the principle of good faith.
Essential requirements include:
The contract includes sections on the responsibility of the parties, conditions for its early termination. This document must be drawn up in writing in triplicate. Notarization is not required, unless one of the parties insists on it.
The document can be drawn up independently. You can involve lawyers in this case.
Step 3. Signing a lease agreement. Transfer of non-residential real estate according to the acceptance certificate. This document is optional, but it is better to draw up one. It must record the actual state of the rented premises.
Step 4. Collection of documents for registration of an agreement in the USRN. For registration, the following documents will be required:
- application for registration;
- rental agreement in 3 copies;
- cadastral passport of non-residential property;
- tenant's passport;
- constituent documents of the organization (lessor): certificate of state registration, order of appointment as director;
- receipt of payment of state duty.
If only one party to the transaction applies to the USRN, then for an individual the amount of payments will be 2,000 rubles, for an organization - 22,000 rubles. If the application to the USRN is joint, then each party must pay half of the state duty: the tenant - 1,000 rubles, the lessor - 11,000 rubles, since he is a legal entity.
Step 5. Transfer of documents to the USRN. Verification of the correctness and authenticity of papers by the public service.
6 step. Issuance of documents on registration in the USRN. Each party will be issued a lease agreement with a record of state registration.
How to rent a room from an individual?
You can rent non-residential real estate from an individual. This requires familiarity with certain documentation.
Required documents:
- passport of the owner of real estate;
- certificate of ownership;
- cadastral passport.
Algorithm of actions
To rent property from an individual, you should go through all the same steps as for registering a rental relationship with an organization.
Step 1. Acquaintance with the documentation for real estate.
Step 2. Preparation of contract. It should also be drafted with all essential terms and conditions included. An individual will act only as a landlord.
Step 3. Signing of the contract. Drawing up and signing the act of acceptance and transfer of non-residential premises.
Step 4. Documents for registration in the USRN:
- application for registration;
- tenant's passport;
- the lessor's passport;
- consent of the spouse to rent out the property (if the landlord is married);
- certificate of ownership;
- cadastral passport;
- lease agreement;
- acceptance certificate;
- payment with state duty: if one party submits documents, then she pays a state duty in the amount of 2,000 rubles. If both parties, then each pays 1000 rubles.
Step 5. Submission of documentation to the USRN. The registration period is 10 working days.
6 step. Obtaining documents confirming state registration.
Commercial real estate tenant base
In order to find a suitable room for renting it, you should study the offers provided on special sites on the Internet. Many of them are equipped with a convenient search service.
It is enough to enter such data as:
- town;
- district or county: most sites suggest specifying a metro station (if it is Big City), you can also enter the street name (if you have a specific preference);
- the type of real estate allows you to determine for what purpose this premises are being rented: office, warehouse, trade, garage, production, consumer services;
- cost: restrictions on the transaction price should also be introduced;
- square.
Such information can be found on such real estate sites as Bazametrov.ru, Comrent.ru, Arendator.ru and others.
It is enough to type in the tenant base in the search engine line commercial real estate. The choice is only yours.
An individual can rent commercial real estate both from an organization and from the same citizen who owns non-residential premises.
To do this, you will need to collect documents, conclude a lease agreement, sign an acceptance certificate, then register the transaction in the USRN by paying a state fee.
