Vermietung: Werbungskostenabzug bei Wohnungsleerstand

Aufwendungen für eine vermietete Immobilie sind als Werbungskosten bei der Einkunftsart Vermietung und Verpachtung absetzbar. Steht eine Immobilie längere Zeit leer, zücken die Finanzämter alsbald den Rotstift und wollen die weiter laufenden Aufwendungen nicht mehr steuermindernd anerkennen. Dann kommt es darauf an glaubhaft darzulegen, dass weiterhin eine Vermietungsabsicht und folglich eine Einkunftserzielungsabsicht besteht.

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1. Die Wohnung soll vermietet werden

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2. Die Wohnung soll verkauft werden

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3. Die Wohnung soll vermietet oder verkauft werden

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4. Langjähriger Leerstand der Immobilie

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5. Leerstand einer Ferienwohnung

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6. Leerstand einer Gewerbeimmobilie

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7. Grundsteuer: Steuererlass bei Leerstand der Immobilie

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