Wer ein Gebäude besitzt und für eigene Wohnzwecke nutzt, das in einem förmlich festgelegten Sanierungsgebiet oder in einem städtebaulichen Entwicklungsbereich liegt oder eine Eigentumswohnung in einem solchen Gebäude selber nutzt, kann für bestimmte Baumaßnahmen eine besondere Steuervergünstigung in Anspruch nehmen (§ 10f EStG).

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1. Welche Baumaßnahmen sind begünstigt?

Modernisierungs- und Instandsetzungsmaßnahmen im Sinne des § 177 des Baugesetzbuchs

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Maßnahmen an Gebäuden, die wegen ihrer geschichtlichen, künstlerischen oder städtebaulichen Bedeutung erhalten bleiben sollen

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2. Wie hoch ist die Steuervergünstigung?

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3. Sonderausgabenabzug nach § 10f EStG oder / und Eigenheimzulage?

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4. Bescheinigungsrichtlinien

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1. Bescheinigungsverfahren

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2. Belegenheit des Gebäudes in einem förmlich festgelegten Sanierungsgebiet oder städtebaulichen Entwicklungsbereich

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3. Modernisierungs- und Instandsetzungsmaßnahmen i.S.d. § 7h Abs. 1 Satz 1 EStG oder andere Maßnahmen i.S.d. § 7 h Abs. 1 Satz 2 EStG

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3.1 Modernisierungs- und Instandsetzungsmaßnahmen i.S.d. § 177 BauGB (§ 7h Abs. 1 Satz 1 EStG)

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3.1.1 Modernisierung

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3.1.2 Instandsetzung

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3.2 Andere Maßnahmen an Gebäuden, die wegen ihrer geschichtlichen, künstlerischen oder städtebaulichen Bedeutung erhalten bleiben sollen (§ 7h Abs. 1 Satz 2 EStG)

Xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxx xx xxx xxxxx xxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxx. Xx. x.xx xxxxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxx xx xxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xx xxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx.

Xx Xxxxxxxx xxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx

x xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx,

x xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx.X. xx Xxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx.X. xx Xxxx xxxx Xxxxxxxxxxxxx, x.X. xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxx.

x Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xxx XxxXX xxxx. Xx. x.x.xx xxxxxx. Xxxx xxxxxxx xxxxxx x.X. xxxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx, Xxxxx, Xxx xxx.

Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, x.X. Xxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx x.X.x. xx xxx Xx. x XxxXXx xxxx Xxxxxxxxxxx xxx xxx XxxXXx xxxxxxxx xxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

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Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxxx Xx. xx.

3.3 Wiedererrichtung eines Gebäudes

Xxx Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx.X. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x.X. xxx xx xxx XxxXX x.X.x. xx xx XXxX, xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx.xxxxxx

Xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx x.X.x. xx xx XX. XxXxxX xx.X. xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx XXxX.

4. Festlegung des Sanierungsgebiets oder städtebaulichen Entwicklungsbereichs und Modernisierungs- oder Instandsetzungsverpflichtung des Bauherrn vor Beginn der Baumaßnahme

Xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx

x xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx,

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x xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx. Xx. xx.

5. Höhe der Aufwendungen

Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx, xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx.

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"Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx x.X.x. xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx."

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6. Zuschüsse aus öffentlichen Mitteln

Xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx, xxx Xxxxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx x xxx x XxxXXx. Xxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxx.

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7. Prüfungsrecht der Finanzbehörden

Xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxx,

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x xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

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