Vermietung: Erbbaurecht

1. Erbbauzinsen

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a) Beim Erbbauberechtigten

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b) Beim Erbbauverpflichteten

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2. Erschließungskosten

a) Beim Erbbauberechtigten

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b) Beim Erbbauverpflichteten

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3. Einmalige Aufwendungen für Erwerb oder Ablösung des Erbbaurechts

a) Beim Erbbauberechtigten

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Grunderwerbsteuer

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b) Beim Erbbauverpflichteten

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Grunderwerbsteuer

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4. Übergang des Gebäudes nach Beendigung des Erbbaurechts

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5. Veräußerung eines bebauten Erbbaurechts

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6. Erbbaurecht an einem Grundstück des Betriebsvermögens

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Das Erbbaurecht wird vollentgeltlich bestellt

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Das Erbbaurecht wird auf Dauer unentgeltlich bestellt

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Das Erbbaurecht wird teilentgeltlich bestellt

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7. Steuerschuldumkehr bei der Umsatzsteuer auf Erbbauzinsen

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Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xx x.x.xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx:

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8. Neue Bewertungsregeln für Grunderwerb- und Erbschaftsteuer ab 2007

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x XxXXxXx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XxxXxXx xx xxxxxxxxx Xxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx. XxxXx. Xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx x.x.xxxx xx xxxxxxx Xxxxxxx xxxxxxxxx.

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Wertermittlung bei Erbbaurecht (§ 148 BewG)

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9. Erbbaurecht und Grunderwerbsteuer

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Erwerb eines Erbbaugrundstücks mitsamt Erbbaurecht

Xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

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10. Gewerbesteuerliche Behandlung von Erbbauzinsen

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