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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.

Was ist Erhaltungsaufwand?

Field help

Deductible maintenance expenses from 2020

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

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

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 heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2024

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2024.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2024 must be clearly stated on the invoice.

Deductible maintenance expenses from 2021

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

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

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 heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2024

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2024.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2024 must be clearly stated on the invoice.

Deductible maintenance expenses from 2022

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

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

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 heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2024

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2024.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2024 must be clearly stated on the invoice.

Deductible maintenance expenses from 2023

Enter the maintenance expenses that you paid in the year 2023 and distributed over several years. The following information is required:

Invoice date

Enter the date of the invoice that refers to the maintenance expense.

Example: 15.09.2023

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 heating system, invoice from Meisterhand GmbH

Amount that will be deducted 2024

Enter the partial amount that you would like to deduct for tax purposes in the tax year 2024.

Example: 2.500,00 Euro

Note: Make sure that the information matches the corresponding receipts. The amount in 2024 must be clearly stated on the invoice.