"Eigener Herd ist Goldes wert". In vermieteten Wohnungen stellt der Vermieter häufig eine Einbauküche zur Verfügung. Die Frage ist, welche Aufwendungen der Vermieter dafür steuerlich absetzen kann.

1. Alte Rechtslage bis 2016

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Spüle und Kochherd

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Übrige Küchenelemente

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2. Neue Rechtslage ab 2017

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Steuerliche Behandlung der Einbauküche

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Grund für die Änderung: Gewandelte Ausstattungspraxis

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3. Einbauküche als Gebäudebestandteil

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4. Immobilienkauf: Keine Grunderwerbsteuer auf Einbauküche

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