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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Wichtig: Aktuelles Urteil des Bundesfinanzhofs

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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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Xxxxx Xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxx xx xxxxxxxxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxx Xxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx.

c) Regeln für die Prognoserechnung

Gebäudeabschreibung

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxx XxX xxx x x xxxxxxx xx x Xxx. x XXxX xxxxxxxxx xxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxxxXxX, XxxxxxxXxX xxxx xxxxxxxx XxX xxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxx. Xx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxx Xxxxxx xxxxxxxxx.

Erhaltungsaufwendungen

Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xx xx xx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxx xxx:

  • Xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx
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  • Xxxx Xxxxxxxxxxxxxxxxxxxxxx: xxxxxxxxxx x,xx Xxxx xx xx xxx Xxxx.
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  • Xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx.

Abschreibung von Einrichtungsgegenständen

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx. XxXxXxxxxxx xxxx xxx Xxxxxxxxxxx:

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Finanzierungskosten

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxx xxx xxx. xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxx xx.xx.xxxx, XXxX xxxx X. xxxxx.

Veräußerungsgewinn

Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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

Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

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.
  • Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxx xxxx XXX xxxxxxxx. Xx Xxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxx, xxxx xxxx Xxxxxxx, xxxxxx xxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx: Xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxx xxxxxxxx Xxxx xxxxxxxx xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxx xxxx Xxxxxxx xx xxxx xxx xx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx. Xxxx: Xxxx xxxxxxxxxxxx, xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxxx xx xxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx. Xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx.xxxxxx

4. Vermietung einer Ferienwohnung als Gewerbebetrieb

Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx.

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.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx Xxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXX Xxxxxxx xxx x.xx.xxxx, XXxX xxxx X. xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx XX xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxxxx.

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,
  • xxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx.

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:

  • Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx x xxx Xxxxxxxxx xxxx xxxxx,
  • Xxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxx, xxx. Xxxxxxxx xxx.x,
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  • xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

c) Keine Gewerbliche Vermietung bei Zusatzleistungen des Vermittlers?

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx "Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx". Xxxx xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx.

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.

Xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x Xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxx. Xxx xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

Xxxxx xxx Xxxxxx, x.x. xxx Xxxxxxxxxxxxx, xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx: xx.xxx XXXx xxxxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxx xxxxxx, xxxxxxx Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx Xxx

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Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xxxxxxxx Xxx xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxx xxxxx xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxx, xx Xxx xxx x.x. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxx xx Xxx. x XXxXx.

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:

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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.

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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

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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

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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:

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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.

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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.

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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.

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Verkauf des Inventars bleibt steuerfrei

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Verkauf eines Hauses in Kleingartenanlage

Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

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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

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Wenn das Doppelbesteuerungsabkommen die Anrechnungsmethode vorsieht

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11. Umsatzsteuer: Vermietung einer Ferienwohnung im EU-Ausland

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a) Auftreten im eigenen Namen und für eigene Rechnung

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b) Auftreten im eigenen Namen und auf fremde Rechnung

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c) Auftreten im fremden Namen und für fremde Rechnung

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12. Haushaltsnahe Dienstleistungen und Handwerkerleistungen

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13. Übernachtungsteuer

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14. 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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