Vermietung: Werbungskostenabzug bei Nutzungsänderung

Besondere steuerliche Fallstricke und Kniffe sollten Sie kennen, wenn Sie eine Wohnung nach der Selbstnutzung erstmals vermieten wollen oder wenn Sie die Wohnung nach der Vermietung selbst nutzen oder verkaufen wollen.

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1. Wechsel von der Selbstnutzung zur Vermietung

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Renovierungskosten

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Schuldzinsen und laufende Kosten

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Gebäudeabschreibung

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Bei behelfsmäßigem Bewohnen mit Vermietungsabsicht Kosten absetzbar?

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Wohnungswechsel: Gezahlte Eigenmiete nicht als Werbungskosten absetzbar

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2. Wechsel von der Vermietung zur Selbstnutzung

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Renovierung nach Beendigung des Mietverhältnisses

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Renovierung während des Mietverhältnisses

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Gebäudeabschreibung und laufende Kosten

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Abstandszahlung an den Mieter

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3. Wechsel von der Vermietung zum Verkauf

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Mancher Vermieter fährt zweigleisig: Weitervermietung oder Verkauf

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Renovierung nach Beendigung des Mietverhältnisses

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Renovierung während des Mietverhältnisses

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Räumungskosten

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Abstandszahlung an den Mieter

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Nebenkosten und andere Aufwendungen

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Nachlaufende Schuldzinsen für fremdfinanzierte Anschaffungs-/Herstellungskosten

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Nachlaufende Schuldzinsen für fremdfinanzierte Erhaltungsaufwendungen

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Vorfälligkeitsentschädigung

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Umwidmung eines Hypothekenkredits

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Aufwendungen nach dem Verkauf

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