Field help: (2024) maintenance expenses to be deducted in 2024 This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): maintenance expenses to be deducted in 2024 Higher maintenance costs do not need to be offset in full in one year but can be distributed over several years.This includes maintenance expenditureWhich may be spread over 2 to 5 years according to section 82b Income Tax Implementation Regulations (EStDV) orWhich may be spread over 2 to 5 years according to section 11a or section 11b Income Tax Act (EStG) , as it isA building monument orA building in a redevelopment area orAn urban development area.