Transfers to the landlord a rental not been renovated to the tenant, to the landlord and the tenant the renovation costs be borne jointly. The judgment of the Federal court of justice (BGH) is true at least whenever the condition of the apartment has deteriorated during the rental period significantly(Az. VIII ZR 163/18;VIII ZR 270/18).
Supreme court has valid interests of both parties in the view
in Principle: pass an apartment unrenovated, is not allowed to pass, the landlord of the repairs to the tenant. The Federal court judge issued a judgment of Solomon: Worsens the condition of the apartment during the rental period, you, the landlord, the renovation, although, he is allowed to participate in the tenant, but the cost – in the judgment in the case half. The reason is that The apartment is, even if you had not been renovated when you move in, after a longer rental period is worn-out than at the beginning of the tenancy.
tenants ‘Association expressed criticism
criticism comes from the German tenants’ Association: If there are no valid clauses on cosmetic repairs, the paint work is always the responsibility of the landlord.
The ruling brings in to the practice, also, many difficult questions: when is a significant deterioration? What is the cost of participation by the tenant is reasonable? Can defend the lessee against the cost?
on the Other hand, the decision can also prevent processes: the tenant will be consider in the future whether you take the landlord to repair the apartment if you need to bear part of the costs themselves.
In the Following, more recent court decisions on landlord and tenant law, as well as new requirements of the Federal Minister of Finance for real estate costs, investors and relocation.
sound: flooring according to DIN-Norm
Exchanges a home owner the flooring, he does not have to comply with the “noise protection minimum technical requirements” in order not to burden the neighbors with unreasonable sound noise, decided recently, the Supreme court (Az. V ZR 173/19) .
in the judgment In the case of the owner of the attic, replacing a carpeted floor by tiles. The stepping noise exceeded the sound, which, according to the DIN standard allowed. The plaintiff from the bottom of the apartment demanded that a carpet or equivalent, sound absorbing floor covering is laid. To the right, the court said. The sound must correspond to the DIN standards.
land transfer tax for purchase of a mobile home
a on a camping site standing Is a sold mobile home is land transfer tax. This is certainly the case if the mobile home has a permanent connection to the land and a permanent use for holiday purposes, it is intended. Then the home is to be qualified as a building (the financial court of Münster, Az. 8 K 786/19 GrE,F). Help from the lawyer is Really allowed? Let the termination of one’s personal needs check
landlords are allowed to not all of the janitorial costs, to kill
landlords are allowed to flip a house usually costs on the tenant. However, only such expenses are billable, which belong to the typical tasks of the janitor – like cleaning of the staircase, Use sweeping the Central heating, garden care, and snow.
Non-deductible costs for repairs are: in the home, administrative work or an emergency preparedness (BGH, Az. VIII ZR 62/19).
Also interesting: What happens when the utility bill comes to late
flat-rate distance allowance: there and back?
Who commutes daily by car, train, bike or as a passenger on the first place of work, can settle in the rule, a dividend of € 0.30 per kilometre lump sum to the tax office. The Treasury granted the deduction in the case of a 5-day working week, 230 days a year.
the workers do not return, however, on individual days home, and I can recognise only half of the fee, decided by the Federal Finance court (BFH, Az. VI R 42/17). in its judgment In the case was a flight attendant, returned a total of 31 days, until the following day back to the home airport and home back. Real estate Atlas 2020
In this PDF guide you will find everything that is Important to the topics of rent, the purchase price for condos and houses in 100 cities.
PDF guide
relocation costs: New rules since 1. June 2020
Who moves for professional reasons, can the removal costs as advertising costs tax-deductible. This does not apply, however, only if the employer reimburses the cost of tax-free. In addition to proven transport costs, travel costs, duplicate rent payments as well as brokerage fees for a rental apartment, recognizes the national Treasury and other relocation expenses.
For this there are moving costs, which vary depending on whether the applicant is married or unmarried, or even children belong to the household.
Since 1. June 2020 apply here to Write a new set of values and rules as a result of the “salary structure modernization act” ( BMF from the 20.5.2020 , IV C 5-S 2353/20/10004). After that, the beneficiary receives, whether married or unmarried – 860 Euro. Each additional household related Person gets 573 euros (for example, spouse, partner, children, etc.). For the tutoring of children, the maximum amount was reduced, however in 1146 the Euro, the rates for stove and Ovens were even deleted.
special depreciation 7b: living room create
To the new rental space to create, investors will receive four years of high special depreciation and amortization. The MINISTRY has now set out in a recent Letter, the exact dates of the eligibility requirements of the new paragraph 7b of the income tax act (EStG) ( BMF from the 7. July 2020 Az. IV C 3 – S 2197/19/10009 :008).
Who in the period between 1.9.2018 and 31.12.2021 a planning application (or a Bauanzeige), in order to create new living space, or in this period, a new real estate is bought and leased, you can take the elevated 7b-special depreciation claim. Builders with inventory objects benefit, if you expand, for example, an attic to create new, previously non-existing living spaces. to get
the Bonus, may not exceed the construction cost of 3000 euros per square meter of living space. This limit is adhered to, there are on the basis of a maximum of 2000 euros per square meter of living space, the possibility of special depreciation. The promotion can be worth so properly.
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