Verbilligte Vermietung an Angehörige

Die verbilligte Vermietung einer Wohnung an Angehörige kann steuerlich vorteilhaft sein. Die Regelung des § 21 Abs. 2 EStG bietet die Möglichkeit, steuerpflichtige Überschüsse deutlich zu reduzieren oder gar Verluste aus Vermietung und Verpachtung geltend zu machen. Diese resultieren meist aus der Abschreibung auf das Gebäude sowie aus der unbegrenzten Absetzbarkeit von Schuldzinsen in Verbindung mit einer verringerten Miete. Dies gilt insbesondere bei Vermietung an die eigenen Kinder. Bei diesem Steuersparmodell müssen Sie jedoch bestimmte Spielregeln beachten, die sich zudem ab dem Jahre 2021 entscheidend geändert haben. Vorweg sei darauf hingewiesen, dass die Steuerbegünstigung nur die Vermietung zu Wohnzwecken, nicht aber die Vermietung zu gewerblichen oder freiberuflichen Zwecken umfasst.

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1. Die verbilligte Vermietung

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2. Die Steuerregeln bis 2011

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Die vereinbarte Miete beträgt weniger als 56 % der Marktmiete

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Die vereinbarte Miete beträgt zwischen 56 und 75 % der Marktmiete

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Die vereinbarte Miete beträgt mindestens 75 % der Marktmiete

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Wenn die Wohnung aufwendig gestaltet und ausgestattet ist (Luxuswohnung)

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3. Die Steuerregeln 2012 bis 2020

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4. Die neuen Steuerregeln ab 2021

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Xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx, xx xxx Xxxxx xxxxxxxxxx xx Xxxxx. Xxx xxxxxx: Xxx xxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx. Xx xxxx Xxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xx Xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx x Xxxxxx xx xxxxxxxxx.

Xxxx Xxxxxxx: Xxxxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx!

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx Xxxxxxxxx, xxx xxxx Xxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxxxx, xxx Xxxxx xxx xxxxxx xxxxxxx. Xxx xxxxxx, xxxx xxx Xxxxx x xxxxxxxxxx xxxxxxx x xx Xxxxx xxxx xxx Xxxxxxxx xxx xx xxx xx Xxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxx Xxxxxxx: Xxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxx x xx xxx xxxx, xx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xx xxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx. Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx xx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxxxxxxxxxxxx xx Xxx. x XXxXx

xxx Xxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxxxxx~~xx Xxxxxxx~~xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx. xXxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx.

5. Vermietung einer voll- oder teilmöblierten Wohnung

Xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xx x x xx xxxx: xx x x xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx Xxxxx" xxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxx, Xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxxxxxxxxxXxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xx xxXxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx.
Xxxxxxx xx Xxxx xxxx xxx xxx XX Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxxxxx xx xxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx "xxxxxxxxxxx Xxxxx" xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx x xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxx xxxx xx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx xxxxxxx Xxxxx xxxxx xxxxx xx Xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxx xxxxxxxxxx xxxx xx xx xxxxxx Xxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx x. Xxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxx.
Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx:
xxx Xxxxx xxx Xxxxxxxxxxx x.X. xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx.
xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx, xxx xxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
xxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx.
xxx XXXXXXX: Xx xxx x xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx x xxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx.

6. Vorab entstandene Werbungskosten

Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxxxx Xxxxx xx x xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xx xxxx xxxxxx xxxxxxxx xx x, xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xx xxx xx,x x xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xx x xxx xx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx x xxx xx xxxxx xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxx: Xxxxx Xxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xx xxx Xxxx xx xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx xxxxxxx x xxx xx Xxxxxxxxxxx xxxxx xxx Xxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxxxx Xxx.

7. Verbilligte Vermietung an unterhaltsberechtigte Angehörige

Xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx

xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxx,
xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx,
xxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx.

a) Mietverhältnis mit einem unterhaltsberechtigten Kind

Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx: Xxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxxx xxxx, xxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxx xxxxx xxx Xxxxx xx xxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx Xxxxxx xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx.xxx XXX xxxxx Xxxxx xxx Xxxxxx.

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Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx x.xxx XXX. Xxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx "Xxxxxxxxxxxxx".

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxx xxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, x.X. xxx Xxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxxx xxxx "Xxxxxxxxxx" xxx Xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxx xx xxx Xxxxxxx xxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XX X. xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx XXXx. Xx xxxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxx xxx xx. X. xx xxxxx Xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.xxxxxx"Xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxxxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxx xxxxxxx xx xxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx. Xx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxx, xxx xx xxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxx Xxxxxxxxxxxx xx xxxxxx, xxx xxx xx xxxx xxxxx Xxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxx.

b) Mietverhältnis mit der unterhaltsbedürftigen Mutter

Xxx Xxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxxxxxx. Xx xxxx xx xxx xxx xxx xxxxx Xxxx xxx Xxxx xxxx Xxxxxxxxx xxx xxxxx xx xxx xxx xxx xxxxxxx Xxxx xxxx Xxxxx xxxxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxx Xxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx.

c) Mietverhältnis mit dem geschiedenen oder dauernd getrennt lebenden Ehegatten

Xxx xxxxxxx xxx Xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx XxxXxxxxxxxx xxxx xxxxxxxxxxx, xxxxx Xxx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx,xxxxxx"xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxx xxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx:

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX.xxxxxx"Xxx Xxxxx, Xxxxxxx xx xxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxXxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxx xxxxxxxxxxx xxxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xx xxx XxxXxxxxxxxx

8. Bedingungen für die steuerliche Anerkennung

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxx xxxx, xxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx

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Xxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxx, xx xxx Xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx x.x. xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxxxx xxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx.
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Xxxxxxx Xxxxx: Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

9. Verbilligte Vermietung zu Nicht-Wohnzwecken

Xxx "xxxxxxxxxxx Xxxxxxxxxx" xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxx xxx. xx XxxxxxxxXxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxxx.

Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx XxxxxxXxxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx.

Xx xxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xx XxxxxxXxxxxxxxxx Xxxxxxxxx xx xxxxxxxx, xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xx. Xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx, xxx xx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxxxxx Xxxxx! Xx Xxxxx xxxx xxx xxx XXX xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxx xxxxx: Xxxxxxxxx Xxx Xxxxx Xxxxxxx xxxx Xxxxx Xxxx xxxx Xxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxx xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxx xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxx! Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxx.

10. Verbilligte Vermietung: Bestimmung der üblichen Miete bei Gewerbeobjekten

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx xx Xxxxxxx xxx. xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xx xxxx xxxxxx xxxxxxxx xx x, xxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xx xxx xx,x x xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxx: Xxx xxxxxxxxx Xxxxxxxx xxx xx xx Xxx. x XXxXxxxxxx xxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx, xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx.

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Xxx XXX xxx xxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xx xxx Xxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
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11. Zuwendungsnießbrauch als Gestaltungsvariante?

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12. Überschussprognose bei Luxuswohnungen trotz Einhaltung der Mietgrenze

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