Vermietung: Renovierungs- und Modernisierungskosten

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1. Erhaltungsaufwand

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a) Verteilung von Erhaltungsaufwand

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b) Was alles kann Erhaltungsaufwand sein?

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c) Voller Werbungskostenabzug auch bei teilweiser Vermietung?

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d) Von Dritten beauftragte und bezahlte Leistungen absetzbar

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2. Nachträglicher Herstellungsaufwand

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Herstellungsaufwendungen sind anzunehmen bei

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3. Renovierung und Modernisierung zur wesentlichen Verbesserung

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4. Renovierung und Modernisierung nach Erwerb eines Gebäudes

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5. Renovierung nach Vermietung und vor Selbstnutzung der Wohnung

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a) Renovierung nach Beendigung des Mietverhältnisses

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b) Renovierung während des Mietverhältnisses

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6. Renovierung nach Selbstnutzung und vor Vermietung der Wohnung

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7. Renovierung von Gebäuden unter Denkmalschutz / in Sanierungsgebieten

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8. Nicht verbrauchte Beträge beim Rechtsnachfolger absetzbar?

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