Im Zusammenhang mit dem Kauf oder Bau eines Mietobjekts, mit dessen Aus-, An- oder Umbau sowie mit laufenden Renovierungs- und Unterhaltungskosten entstehen häufig Schuldzinsen und Kosten der Geldbeschaffung. Wie werden solche Finanzierungskosten steuerlich behandelt?

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx:

  • Xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx.
  • Xxxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxx xx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx Xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx, xxxxx Xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx.

1. Was alles sind Finanzierungskosten?

Laufende Schuldzinsen

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxx xxx xxxx xxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxx Xxx xxx Xxxxxxxx xxx, xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxx xx. X. xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxx Xxx xxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx, Xxxxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

Kreditnebenkosten

Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.

Disagio / Damnum

Xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx x xxxx Xxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx. Xxxx xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxx: Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx. xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxx xxxx Xxxxxxx. Xxxx xx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxx: Xxxxx xxx Xxxx xxx. xxx Xxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xx "xxxxxxxxxxxx" xxx.

  • Xxx xxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxx xxx xx x xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
  • Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxx xxx x x xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxxx xxxxxx xxxxx x xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx xx xx Xxx. x Xxxx x XXxXx.
  • Xxx Xxxxx xxx, xx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxx x Xxxxxx x x xxxxxxxxx xxxx, xxxxxxxx xxxx xxx xx Xxxxxx xx x xxxxxxxxx xxxx, xxxxx Xxx xxx xxxx xxxxx xxx Xxxxxxx "xxxxxxxxxxxx" xx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxx xxx x x xxxx xxxx "xxxxxxxxxxxx" xxxx. Xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xx xxxxxx xxx, xxxxx xxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxxxx xxxx xx Xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx "xxxxxxxxxxxx" xxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx Xxxxxxx "xxxxxxxxxxxx" xxxxxxx xxxx xxx xxx xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxx, xxxx xx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx: Xxx xxxxxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxx xx xxxxxxx, xxxxx xxxxxxxx xxxxx xx Xxxxxxxx.
  • Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxxxxxxxx, xxx xxxx xxxxx xx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxx. Xxxx xxxx xxx Xxxx xxx, xxx xxxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xx xx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xx Xxxxxx x,xx x xxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx xx x xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx x x xxx Xxxxxxxxxxxxxx. Xxx xxxxx x x xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx x,xx x xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxx xxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx "xxxxxxx".

XXXXXXXXX: Xxxxx xxx xxxxxxx xxxxxx xxxxxxxxx Xxxxxx, xxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x x xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx" xxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxx xxx Xxxxxxx xxx x x xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxxx xxx, xxxxx xxx Xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxxxxx xxx, xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx. XXXX xxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxx xxxx Xxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxx xxxx xx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxxxx xx xxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

Xxxx Xxx xxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxx xxxxx, xxxxxx xxxxxx Xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxxXxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxx xxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Beiträge zu einer Risikolebensversicherung

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxxx xxx Xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxx: Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx. x.xxx XXX xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx "Xxxxxxxxx" xxxxxxxxx xxx. Xxxx xxxx xxx xxxxx xxxxx xxx Xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx.

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

Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xx xxxxxxxx Xxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Abschlussgebühr für einen Bausparvertrag

Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx, xx xxx xxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxx x xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx xxxx: Xx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Auffüllungskredit auf den Bausparvertrag

Xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Übernahme eines zuteilungsreifen Bausparvertrages (Vorratsbausparvertrag)

Xxx Xxxxxxx xxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Fahrtkosten

Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx.

XXXXXXX: Xxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Notar- und Grundbuchkosten

Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Anzahlung für gescheiterten Kaufvertrag

Xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxx Xxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxx xx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxx xx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Aussetzungszinsen auf die Grunderwerbsteuer

Xxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxxx, xxxxxxx Xxx xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx XXx. Xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Bauzeitzinsen

Xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx, xxx xxxx xxxxxx Xxxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxxxxx xxxx, xx xx xx xxxxxxxxx, xx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx. Xxx xxxxxxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxxxx xxxx xxx xxxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx.

Verwaltungskostenbeiträge

Xx XxxxxxxxxxXxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Währungsverluste

Xxxxx Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xx Xxxx xx xxxxxxx. Xxx xx Xxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxx Xxxx xxxxxx, xxxxxxxx xxx Xxxx xxxxx xx. Xxxxx xxxxx Xxxxxxxxxxxxx xxx x,xx XXX xxxxxx xx xxxxxxxxx xxxx x XXX xxx xxxxxxx xxxx x,xx XXX. Xxxxxx: Xxxx Xxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxx xxxx Xxxx xxxxxxx xxxxxx. Xxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx, xxxxxxx xxxxx xxxxxxxx.

Xxx XX Xxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx xxxxx XXXxXxxxxxxxx xxx XX X xxxxxx xxxxxxxxxxxxx: XXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx Xxxxxxx xxx. Xx Xxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xx Xxxx x xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxx xx Xxxx xxx xxx xxxxxxxxxx xxx Xxxxxx xxxx, xx Xxxxxxxxx Xxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.
  • Xxx XXX xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Sonstige Kosten im Zusammenhang mit der Finanzierung

Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx "Xxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx.

2. Vorfälligkeitsentschädigung

Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxx xxxx Xxxxxxx: Xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxx xx xxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x xxx xx xxx XXXx. Xxxx xxx xxxx Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx.

  • Xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxx xxx xx.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxx xxxx xx Xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx, xxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xxxxxx xx Xxxx xxxx Xxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxx xx.X. xx x xxx Xxxxxxxxxxxxxxx. "Xxxx xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxx". Xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxxxxxxx xxxxx, xx xx xx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xx xxx Xxxxxxx. Xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxx xx xxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx xxxxx xxx xx xx xxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxx xxxxxxx xx Xxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx.xx. xxx Xxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx Xxx xxxx: xxx.xxxxxx.xxxxxxxxxxxxxxxxxx.xx.

XXXXXXX: Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx xxxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXXx. Xxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxx. Xxxx xxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xx xxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxx xx xxxxxx, xx xxxxxxxxx xx xxx xxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. xx xxx Xxx. x XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

3. Schuldzinsen nach Aufgabe der Vermietung oder Verkauf des Hauses

Xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx x xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxx xxx xxxxxxx xxx xxx. XxxxxxxxxxxXxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxxxxxx xxx, xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx

  • xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx
  • xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

a) Schuldzinsen für fremdfinanzierte Anschaffungs-/Herstellungskosten

Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx, xxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxxx xxx x xxx xx Xxxxx xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx.

XXXXXXXXX: Xx xxxxxx xxxxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX: Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx.X. XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx x xxxx xxxxxxxxx Xxxxxxxxxx x xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

b) Schuldzinsen für fremdfinanzierte Erhaltungsaufwendungen

Xxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxx Xxxxx, xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxx x xxx xxxxxxx xxxx xxxxxxxxx x xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx XXX xxxxx xxxxxxxxxxxx, xxxx xx xxxxx xxxxxx xxxxxxx, xx xxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxx xx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx Xxxxx: Xxxx Xxx xxx Xxxx xxxxxxxx xxxxxxx, xxxxxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx x xxx xxxx xxxx xxxx, xxxx Xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx. Xxxx xxxx xxxx xxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxx Xxxxxx xxxxx xxxxxx xxxxxxxx xxxx.

4. Schuldzinsen bei Umwidmung eines Hypothekenkredits

Xxxxx xxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx: Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx!

XXXXXXXXX: Xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx.

Xxxxx Xxx xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxx. Xxx xxxxxxxxx xx xxx Xxxx xxxx xxx.xxx XXX xxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx.xxx XXX, xxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxx xxx xxxxx Xxxxxx xxx xxx x xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxx xxxxxxx xx xx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.

5. Schuldzinsen bei einem teilweise vermieteten Gebäude

Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx x xxx xxxxx xxxxx xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXX: Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxx xxx XXXxXxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxx, xxx, xxx xxxx xxxxx xxx x.x.xxxx xXXxXx. xxxx XX X. xxxx xxx xxxxxxx xxx xx.x.xxxx xXXxXx. xxxx XX X. xxxx.

Xxx Xxx xxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxxxx xx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxx xxxx Xxxxxxxxx xxxxxxxx:

  • Xxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxx Xxxxxxx: Xxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

a) Wie Sie bei Anschaffung des Gebäudes vorgehen

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxx xxxxxxx xxxxxxxxx, xxxxx Xxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxx Xxx xxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx, xxxx Xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxx xxx.xxx XXX Xxxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.
Xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxx XxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx.

XXXXXXXXX:
x. Xxxxxx Xxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx, xxx. xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxx.
x. Xxxxxx Xxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx xxx. Xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxx.
x. Xxxxxx Xxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxx.

b) Wie Sie bei Herstellung des Gebäudes vorgehen

Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxx xx xxxxxxxxxxxxx:

  • Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx. X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxx.
  • Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx, xxx Xxxxxx, xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxx, xx xxx Xxx Xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxx Xxx xx, xxx Xxxxxx xxx xxxxx Xxxxx xx xxxxxxx xxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:
x. Xxxxxxx Xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx: xxx Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx xxx.
x. Xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx.

Xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx, xxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

c) Was Sie bei Renovierung des Gebäudes wissen sollten

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx xx.x.xxxx xXXxXx. xxxx X X. xxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

d) Wenn das Darlehen höher ist als die Anschaffungs- oder Herstellungskosten

Xxx xxx xx xxxxxxx xx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx

Xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. "Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxx XXX xxx xx xxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xx xxxxxx Xxxx Xxxxxxxxx:

  • Xxxx Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx Xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxx, xxxxx xx xx xxx xxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX, xx xxx xxxx Xxxxxxx xxxxxx xxxxxxx xxxx xxx x x xxx.xxx XXXx xxx xxxx Xxxxxxx xxxxxxxxx xxxx xxx x x xxx.xxx XXXx. Xxxx xxxxxx Xxx xxx Xxxxxxxx xxx xx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxxx x x x.x. Xxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxx.xxx XXX xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxx.

Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx x.xxx XXX xxx x xxx xx.xxx XXXx.
Xxxxxxxx xxx x. x. XXXxXxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx x.xxx XXX xxxx x xxx x.xxx XXXx x xxx xxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX: Xxxx xxxxxx xxxxx XXXxXxxxxx xxx x.x.xxxx xXXxXx. xxxx XX X. xxxx xxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx xxx xxxx xxx Xxxxxx xxx, xxxx Xxx Xxxxxxxxx xxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx!

e) Heilung von Fehlern kaum möglich

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

Xxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx xx xxxxxx xx xxxxxx: Xxxx, xx xxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXx Xxxxx xxx xxx xxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxxxx xxx xXX Xxxxx x.x.xxxx, x X xxxxxxx, Xxx. XX X xxxxx XX XxxxxxXxxxxxxxxxxx x.x.xxxx, x X xxxxxx, Xxx. XX X xxxxx. Xxx XXX xxx xxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxx Xxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxx Xxxxxx xxx XX Xxxxx xxx x xxxxxxxxxxx x xxxxxxxxx Xxxx xxxxxxxx: Xxxxxxxxx xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx, xxx Xxxx xxx xxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxx xx xx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxx Xxxxx xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxxx xxxxx xxx xx xx x xxx xxxxx xx xxx x xxxxxxxxx.
  • Xx Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxx Xxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: xxxx xxx Xxxx xxxxx.
  • Xxx XX Xxxxx xxx xxx xxxx xxx XXX xxxxxxx xxxx xxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx xxxx "xxxxxxxxxxxxxx Xxxxxxxx". Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxx, xxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx, xxxx xx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx XXXxXxxxxxx xxxxx xx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx "Xxxx xxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxXxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx x xxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxx xxx "xxxxx" Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxXX Xxxxx: Xxx Xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx xxx Xxxxxxxxxxxxxx xXxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx. Xxx xxxxx xxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxx, Xx. xxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

xxxxxx

6. Schuldzinsen bei einem teilweise beruflich genutzten Gebäude

Xxxx xxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxx xxxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxx xxxxx xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx Xxx

  • xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxx
  • xxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxx x xxxxxxxxxxx.

7. Schuldzinsen bei Erwerb eines Miteigentumsanteils

Xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxx:

Xxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx, xxx xxxxx xxxxxxx xxx xxxxxxx xxxx xxx xxxxxx xxxxxx xxxxxxx Xxxxxxxxx. Xxxx xxxxxx xxxxx xxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxx, xxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx. Xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx. Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xxx xx xxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxxxx xx xxxxxx Xxxxx, xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxx, xxx.x.

Xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx x xxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxx, xxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxx.

8. Grundstücksverkauf in der Familie: Kein Zinsanteil in den Kaufpreisraten

Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx x xxx xxxxx xxxxx Xxxxxxxxxxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxx xx Xxxx xxx xxx.xxx XXX xx xxxxxx Xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx xx Xxxxxx. Xxxxxxx xxx xxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxx xxx xxxx Xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxx.

Xxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxxxxxx xxx xxxxxx XxxxxxXxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxx x,x x xxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx Xxxxx xx Xxxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxx x xxx xxxxx xxxx xx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx Xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxx, xx xxxxx xx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx XXX xxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxx, xxxx xxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxx, xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!