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Dieser Text bezieht sich auf die Steuererklärung 2023. Die Version die für die Steuererklärung 2024 finden Sie unter:
(2024): ... für Vorjahre

Was ist Erhaltungsaufwand?

Zum Erhaltungsaufwand gehören alle Ausgaben für die laufenden Instandhaltungsarbeiten bzw. Reparaturen sowie alle Kosten, die dadurch entstehen, dass bereits vorhandene Teile (z.B. Fenster) oder Anlagen (z.B. Heizung) erneuert oder verbessert werden.

Werden dagegen bisher noch nicht vorhandene Teile neu eingefügt (z.B. Einbau eines bisher noch nicht vorhandenen Badezimmers), liegt kein Erhaltungsaufwand, sondern Herstellungsaufwand vor, der sich nur über die Abschreibungen auswirkt. Die Abgrenzung, ob es sich um Erhaltungs- oder Herstellungsaufwand handelt, ist jedoch oftmals schwierig.

Wenn die Maßnahme ohne Umsatzsteuer bis zu 4.000 Euro kostet, können Sie die Aufwendungen aber immer als Erhaltungsaufwand abziehen, auch wenn es sich eigentlich um Herstellungsaufwand handelt. Während der ersten drei Jahre nach Anschaffung eines Gebäudes sind jedoch Besonderheiten zu beachten.

Größerer Erhaltungsaufwand kann sofort oder auf 2 bis 5 Jahre verteilt als Werbungskosten abgezogen werden.

(2023): Was ist Erhaltungsaufwand?

Field help

Deductible maintenance expenses from 2019

Enter here the maintenance expenses that you paid in 2019 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2019

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2020

Enter here the maintenance expenses that you paid in 2020 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2020

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2021

Enter here the maintenance expenses that you paid in 2021 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2021

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.

Deductible maintenance expenses from 2022

Enter here the maintenance expenses that you paid in 2022 and spread over several years. The following information is required:

Invoice date

Enter here the date of the invoice that refers to the maintenance expenses.

Example: 15.09.2022

Description of the measure

Describe the work that was carried out, for example, the repair or renovation. The description should be as precise as possible.

Example: Replacement of the heating system, invoice from Meisterhand GmbH

Amount that will be deducted in 2023

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2023.

Example: 2.500.00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2023 must be clearly stated on the invoice.