renting an apartment furnished or unfurnished

Hello community,
I tryed to find details on this myself, but with little success. What is the difference in taxes, if I rent out my apartment furnished or unfurnished? I read on the net that, if there is no split of the amount of rent between the flat and the furniture in the contract, the tax authorities assume that the flat is 60% and the furniture is 40% of the rent. Now, is it prudent from a tax point of view to split the rent in the contract to say 87:13%, which would be closer to the real situation? I am a non resident here. Thank you!