Bérbeadása

Bérbeadása, in Hungarian usage, refers to the act of letting or leasing property or equipment to another party in exchange for rent. It covers residential, commercial, and industrial real estate as well as movable assets. The person who lets is the bérbeadó (landlord or lessor); the person who rents is the bérlő (tenant or lessee). A bérleti kapcsolat is typically established by a bérleti szerződés (rental agreement).

A typical bérleti szerződés sets out the duration, the amount and frequency of rent, and the conditions for payment. It may specify the term as fixed or open-ended, provisions for rent increases, and whether a security deposit (kaució) is required. The contract may also address subletting, alterations to the premises, maintenance responsibilities, and rules for end-of-lease restoration. Both parties may agree on renewal options, notice periods, and termination conditions.

Rights and obligations of the parties generally include the landlord’s duty to provide peaceful and lawful possession, ensure the property is reasonably habitable and safe, and carry out essential repairs; the tenant’s duty to pay rent on time, use the property as agreed, and notify the landlord of defects. Substantial changes to use or unauthorized alterations can be restricted, and regulations on noise, nuisance, and neighbor relations may apply.

Legal framework and taxation: rental relationships in Hungary are primarily governed by the Civil Code (Polgári Törvénykönyv). While many leases are in writing, written form is strongly advised for clarity and enforceability. Tax considerations include that rental income is subject to personal or corporate income tax, with possible VAT treatment depending on circumstances; depreciation and other expenses related to the property may be deductible.