Vermietung: Baumaßnahmen an Gebäuden in Sanierungsgebieten

Für Baumaßnahmen an einem vermieteten Gebäude, das in einem förmlich festgelegten Sanierungsgebiet oder in einem städtebaulichen Entwicklungsbereich liegt, können erhöhte Abschreibungen in Anspruch genommen werden (§ 7h EStG).

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1. Anschaffungskosten beim Erwerb eines Sanierungsobjekts

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2. Herstellungskosten

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a) Modernisierungs- und Instandsetzungsmaßnahmen im Sinne des § 177 des Baugesetzbuchs

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b) Maßnahmen an Gebäuden, die wegen ihrer geschichtlichen, künstlerischen oder städtebaulichen Bedeutung erhalten bleiben sollen

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3. Erhaltungsaufwand

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4. Wie hoch ist die Steuervergünstigung?

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Bescheinigung der zuständigen Gemeindebehörde

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Neubau oder bautechnisch neues Gebäude

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Gebäudeerweiterung

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5. Erhöhte Abschreibungen auch für Gebäude in einem Stadtumbaugebiet?

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6. Bescheinigungsrichtlinien

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1. Bescheinigungsverfahren

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2. Belegenheit des Gebäudes in einem förmlich festgelegten Sanierungsgebiet oder städtebaulichen Entwicklungsbereich

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3. Modernisierungs- und Instandsetzungsmaßnahmen i.S.d. § 7h Abs. 1 Satz 1 EStG oder andere Maßnahmen i.S.d. § 7 h Abs. 1 Satz 2 EStG

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xxxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx XxxXXx xxxx Xxxxxxxxxxx xxx xxx XxxXXx xxxxxxxxxxx.

3.1 Modernisierungs- und Instandsetzungsmaßnahmen i.S.d. § 177 BauGB (§ 7h Abs. 1 Satz 1 EStG)

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3.1.1 Modernisierung

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3.1.2 Instandsetzung

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3.2 Andere Maßnahmen an Gebäuden, die wegen ihrer geschichtlichen, künstlerischen oder städtebaulichen Bedeutung erhalten bleiben sollen (§ 7h Abs. 1 Satz 2 EStG)

Xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx xx xxx xxxxx xxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxx. Xx. x.xx xxxxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxx xx xxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xx xxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx.

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3.3 Wiedererrichtung eines Gebäudes

Xxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx.X. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x.X. xxx xx xxx XxxXX x.X.x. xx xx XXxX, xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx.xxxxxx

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4. Festlegung des Sanierungsgebiets oder städtebaulichen Entwicklungsbereichs und Modernisierungs- oder Instandsetzungsverpflichtung des Bauherrn vor Beginn der Baumaßnahme

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5. Höhe der Aufwendungen

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6. Zuschüsse aus öffentlichen Mitteln

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7. Prüfungsrecht der Finanzbehörden

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