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1. Die Bauabzugsteuer
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2. Wer von der Bauabzugsteuer betroffen sein kann
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Unternehmer im Sinne des § 2 des Umsatzsteuergesetzes
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Vermieter
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Juristische Personen des öffentlichen Rechts
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3. Wann Sie die Bauabzugsteuer nicht abführen müssen
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a) Die Bauleistungen betreffen Ihren Privatbereich
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b) Sie vermieten nicht mehr als zwei Wohnungen
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c) Die Bauleistungen liegen unterhalb der Bagatellgrenze
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d) Das Bauunternehmen legt eine Freistellungsbescheinigung vor
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