Am Dach wird oft gewerkelt: Es wird ausgebessert und erneuert, und es wird drunter ausgebaut, umgebaut und aufgestockt. Dann aber wird?s kompliziert, denn die Aufwendungen werden steuerlich unterschiedlich behandelt.

1. Erneuerung des Dachs

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2. Baumaßnahmen am Dachgeschoss

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a) Baumaßnahmen als nachträgliche Herstellungsarbeiten

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b) Baumaßnahmen als Herstellung eines neuen Wirtschaftsguts

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