In Deutschland fehlt bezahlbarer Wohnraum, vor allem in Großstädten und Ballungsräumen. Grund dafür sind Wanderungsbewegungen innerhalb Deutschlands, die Zuwanderung aus anderen EU-Ländern, eine zunehmende Zahl von Ein-Personen-Haushalten sowie der Zuzug von Flüchtlingen. Dringend benötigt werden neue Mietwohnungen im unteren und mittleren Mietpreissegment. Deshalb sieht das "Gesetz zur steuerlichen Förderung des Mietwohnungsneubaus" eine neue Sonderabschreibung vor, mit der private Investoren möglichst schnell zum Neubau von preiswerten Mietwohnungen angeregt werden sollen.

1. Die neue Sonderabschreibung

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Kritik an der neuen Sonderabschreibung

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2. Die Förderregeln im Detail

Die Baukosten dürfen höchstens 3.000 EUR pro Quadratmeter betragen

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Förderfähig sind nur Baukosten bis 2.000 EUR

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Der Bauantrag muss im Zeitraum 1.9.2018 und 31.12.2021 gestellt werden

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Die geförderte Immobilie muss mindestens 10 Jahre vermietet werden

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Die Voraussetzungen der De-minimis-Beihilfen müssen eingehalten werden

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3. Begünstigte Objekte

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Xxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxx Xxxxxx xxxx. Xxx xxxxxx, xx xxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxx.

Xxx xxx xxxx Xxxxxxxx

Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx, xxx xx xxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxx, xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx. Xxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxxx, Xxx xxxx Xxxxxx, Xxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xx xx xxxxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxx, xxx xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xx xx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxx Xxxxxxx xxx xxxxx XxxxxXxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx XxxxXX xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xx xxxxx.

Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xx Xxx. x Xx. x XXxXx xxxx Xxxxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xx xxxxxx xxxxxxxx. Xxxx xxxx x.X. Xxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxx Xxxxxxxx, Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx.

Xxxx xxx xxxx Xxxxxxx xxxx

Xxx xxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxx, xxxxx xxx Xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx xxxxx xxxxxxxxx xxxxx. Xxxxx xxxx Xxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxx, xxxx xxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxx, xxxx Xxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxxx xxxxxxxxxxxx xxxx Xxxxxxx.

Xxxx xxxx Xxxxxxx x.X. xxx xx xx XXxX xxxx xxxx xxxx xxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx, x.X. xx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX xxxxxxxx. Xxxxx xxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxx x.X. xxx xx xx XXxX xxxxxxxxx.

Xxxxxxxx:
Xx xxxxx Xxxxxxxx, xxx xx Xxxx xxxx xxxxxxxxx xxxxx, xxxx xx xxxx Xxxxxxxxxxxxx xx xxx xxxxxx Xxxxxx. Xx Xxxxxxxxxxx xxx xx xxx xxxxxx Xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xx Xxxx xxxx xx xxxx xx xx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx xx xxx x. Xxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxx xxxx Xxxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxx, xxx xxxx xx xx XXxX xxxxxxxxxxx xxxx.

Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx

Xxx xxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx XxxxxxxXxX xxx xxxx xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx XxxxxxxXxX xxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx XxxxxxxXxX xxxx xxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xXxxx Xxxxxxx, XXX, xx.xx.xxxx xx Xxxxxxxxxx. Xx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxx XxxxxxxxxxxXxxxxxxxxx.

Xxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xx xxxxx XXxXxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx XxxxxxXXxXxxxxxx, "xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxx, xxx xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx" xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx XXxXxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx.

Begünstigt ist auch der Erwerb neuer Immobilien

Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xXxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx:

  • Xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxx.
  • Xxx Xxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxX xxxxxxxxx xxxxxx.
  • Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxx xxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxx Xxxx, "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx.

4. Rückgängigmachung der Sonderabschreibung

Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxx Xxxx, xxxx

  • xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xXxxxxxxxxxx xxxxx,
  • xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx
  • xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxx:

Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxx xxxx, xxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx XXxX xx xxxxxxxxxx xxx xxx
  • xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx.

Xxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xXxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx.

Xxx Xxxxxxxx xxxxx xxx xxxxxxx XxX xxxx xx x Xxx. x XXxX xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx. Xxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxx, xxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx.

Xxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxx xx xx xxx xxxxxxxxxxxx XXXxXxxxxxxxx xxx x.x.xxxx xXx xxx: "Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxx Xxx xxx Xxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx."

XXXXXXX: Xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx, xxxx xxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx.X. xx Xxxx xxx Xxxxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxx, "xx xxxxxxxxxx Xxx xxx Xxxxx" xxxxxxxxxx.

5. Abschreibung nach Ablauf des Begünstigungszeitraums

Xx xxx xxxxxx xxxx Xxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xXxxxxxxxxXxXx.

Xx x. Xxxx xxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx: Xxx Xxxxxxxx xxx xx Xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxx xxxxxxx XxX xxx x,xxxx Xxxxxxx x.x. xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. x,xxxx Xxxxxxx x.x. xxx Xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxx Xxxxxx.

6. Gesetzliche Grundlage

§ 7b EStG - Sonderabschreibung für Mietwohnungsneubau

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

xxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx

x. xxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx,

x. xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx

x. xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx x xxxxxxxxxxxxx Xxxxxxx, xxxxxx xxxxxxx x xxx Xxxx xx Xxxxxxxxxxxx Xxxxxxxxxxx.

xxx Xxx xxxx Xxxxxx x xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx, xxxx

x. xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx,

x. xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

x. xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxxxx x xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxxx xxx. xx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx.

xxx Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxx xxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx xXXx. X xxx xxx xx.xx.xxxx, X. x, XxxxxxxxxxxXxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxx xx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxx xx xxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx xxx, xx xxxxxxx Xxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxx xxxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxx, xxx xxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx.

§ 37 Abs. 3 Einkommensteuer-Vorauszahlung

xxx Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx x Xxxxxx xx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x xxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x, x, x xxx x xxxxx Xxxxxx xx, xxx xxxx xxx xxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxxxx, xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxx xxxxxx Xxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx x xxxxxx Xxxxxx. Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxx xx xxx Xxxxxx x xxx x xxx xx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxx x xxx xx xxx Xxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.xXxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxx x xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx x xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxx x xxx x xxxxxxxxxxxx xxx xxx Xxxxxxxx, xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xx xxx Xxxxxxx xxx xx xx, xx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx x xxx x Xxxxxxxxxxxx xxxx xx xx Xxxxxx x xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx.

§ 52 Abs. 15a EStG

xxxxx Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xx xxx Xxxxxxx xxx Xxxxxxxx x xxx Xxxxxxxx xxx x. Xxxxxx xxxx xXXXx. X X. xxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xx xxx Xxxxxxx xxx xx xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxx, xxxxxxx xxxxxxx xxxxxx. xXxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x xxxx xxxxx xxxxxxxxxx xxx.

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