1. Eigennutzung durch Miteigentümer
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a) Entgeltliche Überlassung in Höhe des Miteigentumsanteils
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b) Entgeltliche Überlassung über dem Miteigentumsanteil
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c) Unentgeltliche Überlassung über dem Miteigentumsanteil
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2. Eigennutzung durch Miteigentümer parallel zur Fremdvermietung
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1. Schritt: Wer erzielt Einkünfte aus Vermietung und Verpachtung?
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2. Schritt: Zurechnung der Einkünfte
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3. Beispiele
Fall 1
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Fall 2
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Fall 3
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Fall 4
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Fall 5
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Fall 6
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Fall 7
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Fall 8
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Fall 9
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Fall 10
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4. Abweichende Verteilung von Werbungskosten
a) Aufwendungen im originären Interesse eines Beteiligten
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b) Aufwendungen der Gemeinschaft
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c) Ausnahmefälle
Vorab getroffene Vereinbarung
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Keine Zuwendung
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Ausgleichsanspruch
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