Immobilienverkauf: Wie der Gewinn ermittelt und versteuert wird

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1. Wie der Veräußerungsgewinn oder -verlust ermittelt wird

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a) Anschaffungs- oder Herstellungskosten

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b) Abschreibungen, erhöhte Abschreibungen und Sonderabschreibungen

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c) Werbungskosten im Zusammenhang mit dem Verkauf

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d) Spekulationsfrist

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2. Wie private Veräußerungsgeschäfte steuerlich behandelt werden

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a) Wenn der Verlust nicht im selben Jahr verrechnet werden kann

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b) Besonderheit bei Eheleuten

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c) Wenn die Veräußerung einer anderen Einkunftsart zuzurechnen ist

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3. Veräußerung nach Verlängerung der Spekulationsfrist im Jahre 1999

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(1) Verkauf der Immobilie im Zeitraum 1.1.1999 bis 31.3.1999

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(2) Verkauf der Immobilie im Zeitraum 1.4.1999 bis 31.3.2009

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(3) Verkauf der Immobilie im Zeitraum 1.4.1999 bis 31.3.2009

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(4) Verkauf der Immobilie nach dem 1.4.2009

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4. Veräußerungsgeschäfte bei Hausgemeinschaften

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5. Entschädigung vom Kaufinteressenten für Rücktritt vom Kaufvertrag

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