Eigenheim: Baumaßnahmen an Gebäuden in Sanierungsgebieten

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)

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3.3 Wiedererrichtung eines Gebäudes

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

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5. Höhe der Aufwendungen

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6. Zuschüsse aus öffentlichen Mitteln

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7. Prüfungsrecht der Finanzbehörden

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