There has been a burglary in the flat which I have let out to tenants. They have lost some jewellery, TV , etc... who is responsible for covering the belogings of tenants..

I'm assuming your from the US.

If that's the case, then the tenants renter's insurance should cover their losses. You are not responsible for the tenants personal property.

You are not responsible for their personal items - they are.

First I should say and I know this will offend, but you don't need to be renting out property if you don't know rental laws. This can cause you to be taken advantage of very easy.

Unless you did something to help cause the theft. Were you in their flat and left a door or window open, was it one of your workers they believe store something.

But if someone just broke in, you are not responsible. I always had it listed right on the lease that we recommended and even required them at times to have renters insurance.