Rent and Subletting

[smiling]

Good morning,

I'm currently renting from a Landlord half of an apartment jointly with another tenant with 2 separate contracts with Landlord. Landlord offered the possibility to rent the apartment in its entirety to me and than I can subrent part of it to another person. My question is: would I be tax liable on the amount I receive, or it should be enough to demonstrate that that money goes straight back to landlord.

In practice saying that apartment in full cost 100, either I pay 50 and other half 50 directly to landlord or I pay 100 to landlord and receive on my account 50 from other tenant. Does it create any trouble under taxation point of view?