Die Bauabzugsteuer: Was Sie als Auftraggeber hierzu wissen müssen

Mit dem "Gesetz zur Eindämmung illegaler Betätigung im Baugewerbe" vom 30.8.2001 wurde eine neue Verpflichtung zum Steuerabzug eingeführt, von der u. a. auch Vermieter betroffen sind: Wer ab 1.1.2002 Arbeiten am und im Haus durchführen lässt, muss in bestimmten Fällen vom Rechnungsbetrag einen Teilbetrag einbehalten und an das Finanzamt abführen. Hier erfahren Sie Einzelheiten, wann Sie von diesem Steuerabzug betroffen sind.

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1. Die Bauabzugsteuer 

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2. Wer von der Bauabzugsteuer betroffen sein kann

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Unternehmer im Sinne des § 2 des Umsatzsteuergesetzes

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Vermieter

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Juristische Personen des öffentlichen Rechts

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3. Wann Sie die Bauabzugsteuer nicht abführen müssen

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a) Die Bauleistungen betreffen Ihren Privatbereich

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b) Sie vermieten nicht mehr als zwei Wohnungen

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c) Die Bauleistungen liegen unterhalb der Bagatellgrenze

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d) Das Bauunternehmen legt eine Freistellungsbescheinigung vor

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