Wer ein Gebäude oder eine Eigentumswohnung in Vermietungsabsicht kauft, kann eine "Gebäudeabschreibung" als Werbungskosten absetzen. Grundlage dieser Gebäudeabschreibung sind die Anschaffungskosten. Da sich die Anschaffungskosten auf das Gebäude und den zugehörigen Grund und Boden beziehen, müssen sie entsprechend aufgeteilt werden.

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1. Anschaffungskosten

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2. Anschaffungsnebenkosten

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3. Nachträgliche Anschaffungskosten

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4. Anschaffungskosten nach dem Erwerb eines Gebäudes

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5. Anschaffungskosten des Grund und Bodens

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