Aufwendungen für das Wohnen im eigenen Haus sind steuerrechtlich grundsätzlich irrelevant. Doch bei Schäden infolge höherer Gewalt können die Instandsetzungskosten unter bestimmten Bedingungen als außergewöhnliche Belastung absetzbar sein. Das außergewöhnliche Schadensereignis muss jedoch mit einer Naturkatastrophe oder einer "privaten" Katastrophe vergleichbar sein.

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1. Für welche Schäden kommt ein Steuerabzug in Betracht?

a) Der Schaden ist verursacht durch ein unabwendbares Ereignis

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b) Der Schaden betrifft einen existenziell wichtigen Bereich

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2. Welche Bedingungen müssen erfüllt sein?

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a) Anhaltspunkte für eigenes Verschulden dürfen nicht vorliegen

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b) Realisierbare Ersatzansprüche dürfen nicht bestehen

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c) Eine übliche Versicherungsmöglichkeit für das Schadensrisiko gibt es nicht

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3. Welche Kosten sind absetzbar?

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a) Wiederherstellung bei Zerstörung

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b) Reparaturkosten bei Beschädigung

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4. Schäden bei Naturkatastrophen mit Breitenwirkung

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

5. Überschwemmung: Schäden an der Heizungsanlage

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Gutachterliche Tätigkeit / Prüftätigkeit

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Reparatur von Heizungsanlagen

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Austausch von Heizungsanlagen

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6. Versicherungsschutz für Sturm- und Hagelschäden

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Teilkaskoversicherung für das Fahrzeug

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Wohngebäude- und Hausratversicherung

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Geschäftsinhalts- und Geschäftsgebäudeversicherung

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