Field help:
Number of years over which the maintenance expense is to be spread
Indicate over how many years the maintenance expenses incurred in the year 2024 should be distributed.
In the case of higher maintenance expenses, you do not have to carry the full costs in one year, but can distribute them over several years.
This includes maintenance expenses
- which may be distributed over 2 to 5 years in accordance with sect. 82b of the Directive for Taxation of Income (EStDV) or
- which may be distributed over 2 to 5 years in accordance with sect. 11a or sect. 11b of the Income Tax Act (EStG), as it is
- an architectural monument or
- a building in a redevelopment area or
- in an urban development area.
