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Field help: (2023) maintenance expenses to be deducted in 2023

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): maintenance expenses to be deducted in 2023

Higher maintenance costs do not need to be offset in full in one year but can be distributed over several years.

This includes maintenance expenditure

Which may be spread over 2 to 5 years according to section 82b Income Tax Implementation Regulations (EStDV) or
Which may be spread over 2 to 5 years according to section 11a or section 11b Income Tax Act (EStG) , as it is
A building monument or
A building in a redevelopment area or
An urban development area.