Beim Kauf oder Bau eines Hauses entstehen erhebliche Aufwendungen. Diese Aufwendungen bezeichnet man im ersten Fall als Anschaffungskosten, im letzteren Fall als Herstellungskosten. Die Anschaffungs- oder Herstellungskosten sind bei Vermietung des Gebäudes im Wege der Abschreibung als Werbungskosten absetzbar.

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1. Welche Bedeutung Abschreibungen haben

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2. Beginn und Ende des Abschreibungszeitraums

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3. Grundlage der Abschreibung: Anschaffungs- oder Herstellungskosten

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4. Nachträgliche Anschaffungs- oder Herstellungskosten

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5. Wie Zuschüsse behandelt werden

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6. Gebäudeabschreibung bei Erbschaft und Schenkung

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7. Gebäudeabschreibung bei Gewinn eines Hauses

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8. AfA-Zeitraum kann verkürzt werden 

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9. Was gilt bei Gebäudeerwerb durch den Nießbraucher?

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