Vermietung: Baumaßnahmen nach dem Erwerb eines Gebäudes

1. Der Drei-Jahres-Zeitraum

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a) Wie Erhaltungsarbeiten steuerlich berücksichtigt werden

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b) Wie die Beseitigung verdeckter Mängel behandelt wird

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c) Wie die Beseitigung nachträglicher Schäden berücksichtigt wird

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d) Wie Baumaßnahmen bei Baudenkmalen berücksichtigt werden

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e) Wie Aufwendungen nach Ablauf von 3 Jahren berücksichtigt werden

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f) Prüfung bei einem Mehrfamilienhaus und gemischt genutzten Gebäuden

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g) Wie energetische Sanierungsmaßnahmen behandelt werden

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h) Renovierungskosten nach plötzlichem Versterben eines Mieters

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i) Übergangsregelung der Finanzverwaltung

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j) Die Aufteilung zwischen Grund und Boden und Gebäude

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k) "15 Prozent auf alles", aber ohne Umsatzsteuer

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2. Die BFH-Rechtsprechung des Jahres 2001

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a) Wann liegen Anschaffungskosten vor?

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b) Wann liegen Herstellungskosten vor?

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c) Wann liegt Erhaltungsaufwand vor?

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d) Eine wichtige Rolle spielt die Erhöhung des Wohnstandards

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3. Der BMF-Erlass zur Anwendung der Rechtsprechung aus 2001

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