Bei Ferienwohnungen, die im Rahmen der privaten Vermögensverwaltung vermietet werden, sind die Werbungskosten oftmals über viele Jahre höher als die Einnahmen, weil die Wohnungen selten ganzjährig vermietet werden. Und da hier auch noch private Motive mitspielen, lehnen die Finanzämter die Anerkennung der Verluste wegen "Liebhaberei" häufig ab. Doch der Bundesfinanzhof hat in einem Grundsatzurteil für die steuerliche Beurteilung des Feriendomizils neue Spielregeln aufgestellt - zu Ihren Gunsten.

1. Verluste: Die Ferienwohnung wird ausschließlich fremd vermietet

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2. Verluste: Die Ferienwohnung wird teils selbst genutzt und teils vermietet

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Bereits die Möglichkeit der Selbstnutzung kann nachteilig sein

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a) Wie Leerstandszeiten berücksichtigt werden

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b) Wie Werbungskosten berücksichtigt werden

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3. Verluste: Wie die Prognoserechnung durchgeführt wird

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a) Prognosezeitraum

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b) Voraussichtliche Einnahmen und Ausgaben

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c) Regeln für die Prognoserechnung

Gebäudeabschreibung

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Erhaltungsaufwendungen

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Abschreibung von Einrichtungsgegenständen

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Finanzierungskosten

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Veräußerungsgewinn

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Xx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxx xxx, xxx xxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xXXX Xxxxxxxx xx.xx.xxxx, XXxX xxxx X. xxxxx. Xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xx xxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx.

Veränderungen

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Ertragverbessernde Maßnahmen

Xxxxx Xxx xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxx xxx xx. X. xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx. xxx xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

d) So führen Sie eine Ertragsprognose durch

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e) Mehrere Ferienwohnungen in einem Haus, Nutzungswechsel

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxx xxxxxxx. Xxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx xxx. Xxx xxx xxx Xxxxxxxx xxx Xxxx, xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxx, xx xxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxx, xxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxx xxxxx xxxx xxxxxx xx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx Xxxxxxxx x xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" x xxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxx xx. Xxx xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx.
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4. Vermietung einer Ferienwohnung als Gewerbebetrieb

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Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxxx xx xxxxx Xxxxxxx xxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, x. X. xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxx xxx xxx xxxxx XxxX xxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxx xxx x xxxx Xxxxxxxxxx xxx XX Xxxxx x xxxxx xxxxxxxxxx,

  • xxxx xxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx.
  • xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxx xxxxxxx Xxxxxx xxx xxx xx Xxxxxxxxxxxxxxx xxxx Xxxx xxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxx Xxxx xxxx, xx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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a) Einkommensteuerrichtlinien (H 15.7 EStR)

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xX xx.x "Xxxxxxxxxxxxx" XXxXx:

  • Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxx, x. X. Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xxx xx xxxx xxxx Xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxx xxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxx xxxxx, xxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxx, xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx xxxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

b) Verfügung der OFD Nürnberg vom 20.6.1986 (DStR 1986 S. 648)

Xxx XXX xxx xx Xxxxxx xxx xx.x.xxxx xXXxXx. xxxx XX X. xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxxxxx. xxx Xxx. x Xxxxxx x x x XXxX xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx XXXxXxxxxx xxx xx.x.xxxx x xxxxxxxx xxx Xxxxxxxxx xx Xxxxxx. xxx Xxx. x Xxxx xx XXxX xxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxx x.x.X. xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxx xxx, xxxx

  • xxxxxxxx xxx Xxxxxx xxxx xxxx xxxxx Xxxxx, xxxx xxxx xxxxxxx xxx xxxx Xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx,
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Xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxx, xxx. xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. xx Xxxxxxxxx xxxxxxxx xx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxx, Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx. Xxxxxxxxxxxxxxx x, Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxx xxxxxx xxxxx xx xxx xxx xxx Xxxx xxx xxx Xxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx. Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx. X. xxxxxxx Xxxxx, Xxxxxxxxx xxxx Xxx xxxxx Xxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxx. xx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx:

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5. Umsatzsteuer bei Vermietung einer Ferienwohnung

Xxxxxx xxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx", xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx x Xx. xx Xxxx x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

6. Gewerbesteuer bei Vermietung einer Ferienwohnung

Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxx Xxxxx xx, xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxxx Xxx xxxxxx xxxx xxxx, xxxx Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx.xxx XXX xx Xxxx xxxxxxxx. Xxxx xxxx xxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XxxXxXXx.

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7. Zweitwohnungsteuer für die Ferienwohnung

Xxxxxxxx xxx Xxxxxxxx, xx xxx Xxxx Xxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx:

Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

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8. Eigenheimzulage für die Ferienwohnung?

Xxxxx: Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxxx Xxx x xxxxx Xxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxx: Xxx xxxxxxx xxx Xxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxx xxxxxxxxx x xxxx xxxxx xxxx xxxxxx Xxxx! xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxx, xxxx Xxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Eigenheimzulage auch für Ferien- oder Zweitwohnung im EU-Ausland?

Xx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx XXxXxxxx xxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx XXxxXXXxXxxxxxx. Xxx XxXXxXxxxxx xxxxxxxx xxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx x Xxx. x XXxXx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xx Xxxxxxx xxxxx xxx

  • xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx x Xxx. x XXxXx xxxx
  • xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx x Xxx. x XXxXx.

Xxxxxxxxx:
Xxx Xxxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxx xXxxxxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxx xx. Xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxxx. Xxxxxx Xxxx xxxx xxxxx xxxx Xxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx xxxxxx, xxxx Xxx xxxx xxxx Xxxxxxx xx XXxXxxxxxx xxx xxx x.x.xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.
Xxx xxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxx xxxxxxxx x Xxxxx xxx xxxxxxx xxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXx.

9. Verkauf einer Ferienwohnung

Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Einkommensteuer bei Verkauf nach Eigennutzung

Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx x xxxx xxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxx

  • xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx
  • xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx. Xxxx xxx xxxx xxxx xxxx "xx xxxxxxx Xxxxxxxxxxx" xxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx XXX xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx: Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxxx.
  • xXxxx Xxxxxxx xx "xxxxxxx Xxxxxxxxxxx" xxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx xxxxxx xx xxxxxxxx.

Einkommensteuer bei Verkauf nach teilweiser Vermietung

Xxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx:

Xx xxxxxx Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx XXxX xx xxxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxx, xxxxxx xx xxxxxxxxxx.

Xxx Xxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx.

Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

.x. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

.x. Xxxxxxxxxxxxxxxxxxxxxxx, x. X. xxxx Xxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxx

x xxx. Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx

.x. Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, x. x. xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx,

x xxx xxxx xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx

x xxx xxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxx.

Einkommensteuer bei Verkauf nach gewerblicher Vermietung

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx: Xxx xxxxx xxxx xx xxxxx Xxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.

Umsatzsteuer bei Verkauf nach umsatzsteuerpflichtiger Vermietung

Xxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xx Xxx. x Xx. xx XXxXx. Xxx xxxx xxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxxxxx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx" xxx, xxx xxxxxxx xx x Xxx. xx XXxX xxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxxx "xxx xxx xxxxxxxxxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx". Xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

10. Vermietung einer Ferienwohnung im Ausland

Xxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xxx. XXXxXxxxxxx xXxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxx:

Wenn das Doppelbesteuerungsabkommen die Freistellungsmethode vorsieht

Xxx xxx xxx Xxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxx, xxxx xxx xxxx XXX xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxx:

  • Xxxxxx xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx.
  • Xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, x.x. xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.
  • Xxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx XXxXxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxx xxx xxx. Xxxxxxxxxxxx, xxx XXX, Xxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxx Xxxxxx.
  • Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Xx xxxx xx xx xxxxxxx "xxxxxxx" Xxxxxxxxxxx xxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxx xxxx xxxxxxxx xx xxxx xxx xx Xxx. xxx Xxxx x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx x xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xx. Xxxxxxxxxxxxxxxxxxx xxx "Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx." Xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx.

Wenn das Doppelbesteuerungsabkommen die Anrechnungsmethode vorsieht

Xxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxx, Xxxxxxxxx xxxx:

  • Xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxx.
  • Xxxxxxxx Xxxxxxxxxx xxxxxxx xxx x xxxxxx xxx xxxxxx x xx xxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxx XXXxXxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxx xxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx.
  • Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxx xx xx.xx.xxxx x xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxx xx, xx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx:

  • Xxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxxxxx Xxxx xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx x xx xxxxxxxxxx xx x xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxx.
  • Xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxx Xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xxxxx Xxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx. Xxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx Xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xx xxx Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx, x. x. xxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXX: Xx Xxxxxxxxxxxxxxxxxxx xxx XXxxXXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxxxxxxx xxx XXxxXXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxx.

Xxxx xxx Xxxxx xxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx. Xxx xxxxxx Xxxxx, xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx XxXX xxxxxx xxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxx.

Xxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxx x xxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxx: Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx XXxXxxxxxx xxxxxxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxxxxx Xxx xxx xxxxxxxxx Xxxxx xxx XXxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx .

11. Umsatzsteuer: Vermietung einer Ferienwohnung im
EU-Ausland

Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xx XXxXxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx x xx x Xx xxxx.

a) Auftreten im eigenen Namen und für eigene Rechnung

Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xx Xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxx xx xxxxx Xxxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxx.

Xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx. xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xx xx XXxX, xxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx, xxxxx xx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxx. Xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxx, XXXxXX xxxx X. xxxx.

b) Auftreten im eigenen Namen und auf fremde Rechnung

Xxxx xx x Xxx. xx XXxX xxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxx xxxx, xx xxxxxxxxx, xxx xxxx xx xxx Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxx xxxxxxx xx xxxx xxxxxx Xxxxxxxx, xxxxxx xxx xx xx XXxX xxxxx Xxxxxxxxx xxxx xXxxxxx. xx Xxx. x Xxxx x XXxXx. Xxx xxx xxxx xxx Xxxx, xxxx

  • xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxx
  • xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxx xx.xx.xxxx xx xx Xxx. x XXxXx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

c) Auftreten im fremden Namen und für fremde Rechnung

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxx xxx xxxx xxxxxx Xxxxxxxx. Xxx Xxxxx, xx xxxxxxx Xxxxx xxxxxxx xx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxx xxx xxxx xx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx. Xxxxxxxxx xxxx XX xxx Xxxxxxxxxxxxxx, xx xx Xxx. x Xxxx x xxx xx xx Xxx. x XXxX xxxx xx.xx.xxxx xx xx Xxx. x Xx. x XXxXx.
  • xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx Xxxxxxxx xxxx xxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx x X. xxxx.

Xx xxxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx.

Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx.

12. Haushaltsnahe Dienstleistungen und Handwerkerleistungen

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx xx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxxx xxxx xxxx xxxx

  • xxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxx xxxxxxxxxxxx xxxxxx xxxxxx, xxx
  • xxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxx xxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxx Xxxxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xx Xxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

XXXX xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxx xxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx x.x.xxxx Xxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

13. Gesetzliche Grundlagen

a) § 28 Zweite Berechnungsverordnung

Instandhaltungskosten als Grundlage für die Prognoserechnung (siehe Punkt 3c)

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b) AfA-Tabelle Gastgewerbe

Abschreibung von Einrichtungsgegenständen in der Ferienwohnung (siehe Punkt 3c)

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