GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: The classification of a lease as a residential or commercial tenancy agreement will vary especially depending on what the parties have agreed in the conclusion of the contract. This was decided by the Court of Appeal in Berlin in its judgment from June 2010 (Az. 12 U 51/09). According to that judgment, the emphasis given by the lease tenancy agreement should be decisive as to its classification. Within the framework of a review, all circumstances of an individual case should be acknowledged. If the rental of spaces follows for a purpose that does not have the character of a housing or residential space, then general tenancy law would apply.