In real estate law, particularly in the notarization of property development contracts, the correct classification of the contract as a consumer contract is of particular importance (cf. § 17 para. 2a BeurkG). The BGH has now decided that the mere fact that a borrower opts for turnover tax for the turnover from letting or leasing does not necessarily mean that he is not a consumer within the meaning of § 13 BGB.
If the rental or leasing does not require a scheduled business operation and is therefore a private and not a professionally conducted asset management, the landlord or lessor does not lose his capacity as a consumer in the aforementioned sense (BGH DStR 2020, 1138 marginal no. 17).