Wenn Sie ein Gebäude renovieren oder modernisieren, stellen die Kosten im Allgemeinen "Erhaltungsaufwand" dar. Diese können aber auch als "Herstellungsaufwand" zu beurteilen sein. Die Unterscheidung ist sehr bedeutsam, denn im ersten Fall sind die Kosten voll absetzbar, im zweiten Fall nur im Wege einer langjährigen Abschreibung.

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1. Erhaltungsaufwand

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a) Verteilung von Erhaltungsaufwand

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b) Was alles kann Erhaltungsaufwand sein?

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c) Voller Werbungskostenabzug auch bei teilweiser Vermietung?

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d) Von Dritten beauftragte und bezahlte Leistungen absetzbar

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2. Nachträglicher Herstellungsaufwand

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Herstellungsaufwendungen sind anzunehmen bei

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3. Renovierung und Modernisierung zur wesentlichen Verbesserung

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4. Renovierung und Modernisierung nach Erwerb eines Gebäudes

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5. Renovierung nach Vermietung und vor Selbstnutzung der Wohnung

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a) Renovierung nach Beendigung des Mietverhältnisses

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b) Renovierung während des Mietverhältnisses

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx.

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6. Renovierung nach Selbstnutzung und vor Vermietung der Wohnung

Xxxxxx Xxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx, xx Xxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxx Xxxxxx xxx xxx Xxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx:

  • Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxx Xxxxxx xxx xxx Xxxxxxx, xxxxxxx Xxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.
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7. Renovierung von Gebäuden unter Denkmalschutz / in Sanierungsgebieten

Xxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx, xx XXxXx.

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8. Nicht verbrauchte Beträge beim Rechtsnachfolger absetzbar?

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx xxx xxx XXxXXx. Xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx, Xxx xxxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.xxxxxxXxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx

  • Xxxxxxx: Xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx Xxx.xxxxxxx XXxXXx XXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxxx.
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9. AKTUELL: Notentwässerungssystem - Erhaltungsaufwand bei nachträglichem Einbau

Xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxx XXXxXxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx xxx. xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

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