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1. Grundsätze
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2. Wie die Beiträge zur Instandhaltungsrücklage steuerlich behandelt werden
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Wenn Instandhaltungsrücklagen veruntreut werden
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3. Wie die Zinsen aus der Instandhaltungsrücklage besteuert werden
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4. Steuerermäßigung für die Instandhaltungsrücklage
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5. Instandhaltungsrücklage beim Kauf und Verkauf der Eigentumswohnung
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a) Behandlung beim Erwerber
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b) Behandlung beim Verkäufer
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6. Instandhaltungsrücklage bei der Erbschaft- und Schenkungsteuer
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