Instandhaltungsrücklage bzw. Erhaltungsrücklage bei Eigentumswohnungen

1. Grundsätze

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2. Zeitpunkt des Werbungskostenabzugs

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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) Einkommensteuerliche Behandlung beim Erwerber

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b) Einkommensteuerliche Behandlung beim Verkäufer

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c) Grunderwerbsteuer

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6. Instandhaltungsrücklage bei der Erbschaft- und Schenkungsteuer

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