"O wie fein, o wie fein, der Glaser setzt die Scheiben ein..." Seit 2006 sind Handwerkerleistungen in weit größerem Umfang steuerbegünstigt als vorher. Nun können Rechnungen für jegliche Renovierungs-, Erhaltungs- und Modernisierungsmaßnahmen an der selbst genutzten Wohnung von der Steuerschuld abgezogen werden. Als Auftraggeber müssen Sie aber unbedingt die formalen Anforderungen kennen und beachten, damit das Finanzamt den Steuerbonus gewährt.

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1. Verbesserte Steuervergünstigung für Handwerkerleistungen ab 2006

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2. Welche Handwerkerleistungen begünstigt sind

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Anrechnung von Versicherungsleistungen

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Schornsteinfeger

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Überprüfung des Feuerlöschers

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Reparatur und Wartung von Haushaltsgegenständen

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Stimmen des Klaviers

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Dichtheitsprüfung von Abwasserleitungen

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Arbeiten im Garten

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Prüfarbeiten, Gutachtertätigkeiten

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Entsorgungsarbeiten

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a) Begünstigt sind nur Arbeitskosten

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b) Begünstigt sind Erhaltungsaufwand und Herstellungsaufwand

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c) Nicht begünstigt sind Arbeiten im Zusammenhang mit einer Neubaumaßnahme

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d) Begünstigt sind Arbeiten nur "in" der selbst genutzten Wohnung

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Arbeiten im Handwerksbetrieb

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Arbeiten außerhalb der Grundstücksgrenzen

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Ausbaubeiträge für die Gemeindestraße

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Anschluss an Abwasserentsorgungsanlage

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Keine Steuervergünstigung

Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxx xxxxxx xxxxx xx Xxxxxxxx xxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxx.

e) Begünstigt sind Arbeiten auch in der ausländischen Wohnung

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f) Begünstigt sind nur Aufwendungen, die nicht anderweitig absetzbar sind

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g) Begünstigt sind nur Baumaßnahmen ohne öffentliche Förderung

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3. Wer die Steuervergünstigung beanspruchen kann

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a) Wohnungseigentümer

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b) Mieter

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c) Auftraggeber-Pool

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d) Heimbewohner

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4. Wie hoch ist die Steuervergünstigung?

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5. Was Sie zum Steuerabzug wissen müssen

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Wie Sie den Steuerabzug beantragen

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Abzugshöchstbetrag wird nicht zeitanteilig gekürzt

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Steuerabzug erfolgt im Jahr der Zahlung

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Wie der Steuerabzug bei getrennter bzw. Einzelveranlagung erfolgt

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Wie der Steuerabzug bei nichtehelicher Lebensgemeinschaft erfolgt

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Wie Sie den Steuerabzug bereits während des Jahres bekommen

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Steuerabzug auch durch Rücktrag oder Vortrag in anderen Jahren möglich?

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Begünstigt sind Handwerkerleistungen neben haushaltsnahen Dienstleistungen

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6. Handwerkerleistungen als außergewöhnliche Belastungen

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