Immobilie im Ausland: Wie ausländische Mieteinkünfte versteuert werden

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1. Wenn die Immobilie in einem EU-/EWR-Staat belegen ist

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a) Das ist die Neuregelung ab 2008

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b) Wie die bisherigen Auslandsverluste behandelt werden

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c) Degressive Abschreibung auch für Auslandsimmobilien

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2. Wenn die Immobilie in einem Staat außerhalb des EWR belegen ist

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a) Wenn das Doppelbesteuerungsabkommen die Freistellungsmethode vorsieht

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b) Wenn das Doppelbesteuerungsabkommen die Anrechnungsmethode vorsieht oder kein DBA besteht

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c) Hintergrundinformation: Was heißt "negativer Progressionsvorbehalt"?

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Negativer Progressionsvorbehalt gilt nicht für Vermietungsverluste außerhalb des EWR-Auslands

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3. Beteiligung an geschlossenen Auslandsfonds

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a) Immobilienfonds Österreich: Neue Immobiliensteuer ab April 2012

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4. Vermietung, Selbstnutzung und Verkauf von Immobilien in Spanien

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a) Vermietung

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b) Veräußerung

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c) Selbstnutzung: Eigenheimzulage

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d) Neues Doppelbesteuerungsabkommen mit Spanien ab 2013

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5. Gesetzliche Grundlage

§ 2a EStG - Negative Einkünfte mit Auslandsbezug

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§ 32b Abs. 1 EStG - Progressionsvorbehalt

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