Eigentümer von Eigentumswohnungen sind nach dem Wohnungseigentümergesetz verpflichtet, eine Instandhaltungsrückstellung (sog. Instandhaltungsrücklage) zu bilden, um damit Instandhaltungsmaßnahmen am gemeinschaftlichen Eigentum zu finanzieren. Was ist dabei steuerlich zu beachten?

1. Zivilrechtliche Grundlagen

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2. Wie die Beiträge zur Instandhaltungsrücklage steuerlich behandelt werden

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Wenn Instandhaltungsrücklagen veruntreut werden

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3. Wie die Zinsen aus der Instandhaltungsrücklage besteuert werden

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4. Steuerermäßigung für die Instandhaltungsrücklage

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5. Instandhaltungsrücklage beim Kauf und Verkauf der Eigentumswohnung

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a) Behandlung beim Erwerber

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b) Behandlung beim Verkäufer

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6. Instandhaltungsrücklage bei der Erbschaft- und Schenkungsteuer

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