Gehört ein Gebäude mehreren Personen und wird nur von einem Miteigentümer genutzt, ergeben sich Fragen zur steuerrechtlichen Zurechnung von Einnahmen und Werbungskosten bei den Miteigentümern. Die Einzelheiten klärt eine aktuelle Verfügung der OFD Frankfurt vom 25.2.2015 (S 2253 A - 84 - St 213).

1. Eigennutzung durch Miteigentümer

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a) Entgeltliche Überlassung in Höhe des Miteigentumsanteils

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b) Entgeltliche Überlassung über dem Miteigentumsanteil

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c) Unentgeltliche Überlassung über dem Miteigentumsanteil

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2. Eigennutzung durch Miteigentümer parallel zur Fremdvermietung

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1. Schritt: Wer erzielt Einkünfte aus Vermietung und Verpachtung?

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2. Schritt: Zurechnung der Einkünfte

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3. Beispiele

Fall 1

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Fall 2

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Fall 3

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Fall 4

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Fall 5

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Fall 6

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Fall 7

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Fall 8

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Fall 9

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Fall 10

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4. Abweichende Verteilung von Werbungskosten

a) Aufwendungen im originären Interesse eines Beteiligten

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b) Aufwendungen der Gemeinschaft

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c) Ausnahmefälle

Vorab getroffene Vereinbarung

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Keine Zuwendung

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Ausgleichsanspruch

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