Gar manche Bürger haben Immobilienbesitz im Ausland, wie Ferienwohnungen oder Ferienhäuser, oder sie sind an geschlossenen Immobilienfonds beteiligt. Wer in Deutschland seinen Wohnsitz hat, muss sein gesamtes Welteinkommen hier versteuern - auch Mieteinkünfte aus einer ausländischen Immobilie. Die Frage ist, ob und wie Vermietungsverluste berücksichtigt werden. Seit 2008 gelten völlig neue Steuerregeln für ausländische Mieterträge und Mietverluste.

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1. Wenn die Immobilie in einem EU-/EWR-Staat belegen ist

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a) Das ist die Neuregelung ab 2008

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b) Wie die bisherigen Auslandsverluste behandelt werden

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c) Degressive Abschreibung auch für Auslandsimmobilien

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2. Wenn die Immobilie in einem Staat außerhalb des EWR belegen ist

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a) Wenn das Doppelbesteuerungsabkommen die Freistellungsmethode vorsieht

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b) Wenn das Doppelbesteuerungsabkommen die Anrechnungsmethode vorsieht oder kein DBA besteht

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c) Hintergrundinformation: Was heißt "negativer Progressionsvorbehalt"?

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Negativer Progressionsvorbehalt gilt nicht für Vermietungsverluste außerhalb des EWR-Auslands

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3. Beteiligung an geschlossenen Auslandsfonds

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a) Immobilienfonds Österreich: Neue Immobiliensteuer ab April 2012

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4. Vermietung, Selbstnutzung und Verkauf von Immobilien in Spanien

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a) Vermietung

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XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx x xxxxxx xxx xxx xxxxxxx XXX xxx Xxxxxxxxxxxxxxxxxxxx x xx xxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx xxx xx.xx.xxxx x xxx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx x xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx XXxxXXXxXxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxx xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx.

b) Veräußerung

Xx xxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxx XXXxXxxxxxx xxxx xxxxx xx Xxx. xx Xxx. x Xxxxxx. x Xx. XXX xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx.

Xxx xxxxxxxx: Xxxxxx xxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xx xxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx xxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xXxx. xx Xxx. x XXXxXxxxxxxx.

XXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx: Xx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx!x xxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxxxxxx xx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx XXX xxxxxx Xxxxxxx xx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx, Xxxxxxxx X X xxxxxx.

Xxxxxxx Xxx. xx Xxx. x XXXxXxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xXxx. x Xxx. x XXXx xx xxx Xxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxxxxxx xxxxx. Xxxxxxx Xxx. xx Xxx. x Xxxxxx. x XXXxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx, xxx xxxx xxx XXXxXxxxxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxx XXXxXxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxx. x Xxx. x XXXxXxxxxxx, xxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx x.X. xxx Xxx. x Xxx. x XXXxXxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxx. xx Xxx. x XXXxXxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxx Xxxxxxx xx Xxxxx xxx Xxx. x Xxx. x XXXxXxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxx xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx, xx Xxx. xx Xxx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXXxXxxxxxx xxxxxx Xxxxx xxx Xxx. xx Xxx. x XXXxXxxxxxx xxxxx xXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx. Xxxx xxxx xxx xxx xx.xx.xxxx.

Xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxx, xxx xx xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

c) Selbstnutzung: Eigenheimzulage

Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx. Xxxxx xx Xxxxxxx xxxxxx xxxx Xxxxxx xx xxxxxx xxx, xxxx xxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x XxxXxxXx. Xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx XXxXxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xx Xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxx xx x Xxx. x XXxX xxxx x.X. xxx Xxx. xx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxx xxx Xxxxxxxxxx xxx XXX Xxxxxxxxx xxx x.x.xxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx XXxxXXXxXxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx x Xxx. x XXxXx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xx Xxxxxxx xxxxx xxx

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d) Neues Doppelbesteuerungsabkommen mit Spanien ab 2013

Xx x.x.xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxx XXX xxxxxxxxx. Xxx xxxx XXXxXxxxxxx xxxxx xx xx.xx.xxxx xx Xxxxx xxx xxxx xx x.x.xxxx xxxxxxx x xxx xxxxxxxxx Xxxxxxxxxxxxx:

xXxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxx. xx XXXx.

XXXXXXX: Xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxx, xxxxxx xxx xxxx xxx xxxxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x Xxxxxxx xx Xxxxxxx, xxxxx xxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx XXX xxxxxx xx Xxxxxxxxxxx xxx xxxx xx Xxxxxxx xx xxxxxxxxxx, xxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx xx xxxx xxx xx Xxxxxxx.

  • Xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx XxxxXxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx x x xxx xx xxxx xx x. Xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xx Xxxxxxxx xxx XxxxxxxXxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxx xxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxx. xx XXXx.
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5. Gesetzliche Grundlage

§ 2a EStG - Negative Einkünfte mit Auslandsbezug

xxx Xxxxxxxx Xxxxxxxxxx

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x. xx xxx Xxxxxxx xxx xx xx xxx xxxxx Xxxxxx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx,

x. xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx,

x. xx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxx

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Xxx Xxxxxxxxx xxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxXXX xxx Xxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xXXx. XX Xx. X xxx X. xxx, xxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxx XXX xxx Xxxxx xxx xx. Xxxxxxxx xxxx xXXx. XX Xx. X xxx X. xxxx xxxxxxxxx xxxxxx xxx, xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx.

§ 32b Abs. 1 EStG - Progressionsvorbehalt

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