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Free use of a owned apartment in Berlin

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Hello everyone and thank you,
I have a small apartment in Berlin. I sometimes spend the weekend there and I lend it to some friends of mine. I never rented it nor it has never been advertised on any web-site for temporary touristic rent such as Airbnb.

I just have some question regarding the possibility to host people and the tax I need to be pay:

1) No one is registered at the apartment (Anmeldung) now. Is it legal that I sometimes stay at my apartment without any registration? Is it legal to lend it (for free, not as rented) to friends and that they stay to my apartments for a temporary time (maximum a month).

2) Do I have to pay the tv tax (rundfunkbeitrag) even if the apartment is used saltuary (but nearly every month) and no-one has an anmeldung there?

3) Is there any sort of temporary permanence/“tourist” tax I and my guests need to pay? I found out that a city tax was introduced to Berlin but it is a % of the rental, and in my case there is no rent.

Again thank you!
Luca

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