Immovaria GmbH Old Sweetheart

The Immovaria GmbH advises monument to invest in recent years, the Government has the tax rules for real estate investors get through new laws and administrative decrees deteriorated. A lucrative tax loophole has all prank orgies of the Treasury almost without prejudice to uberstanden-over the promotion of architectural monuments. The tax breaks for building measures that are necessary according to type and extent to the preservation of the building as a monument, can be used only, if the prerequisite be evidenced by the certificate of the competent authority of the country. This is a basic decision. While the IRS may refuse the promotion with the argument, the homeowner could present still no final certificate the monument authority. Because in such a case, the officials must estimate the estimated expenses. It has now clarified the BFH in a practical decision.

The Immovaria GmbH with your extensive experience in the field Monument protected estate advises thinking about customers and investors this year means the tax savings with monument real estate very attractive and contain a possible investment in the eye. Can the homeowner still unable to produce the certificate, has the tax office interpreted a discretionary decision making whether and to what extent it estimates the amount of a deduction. In this context the Federal fiscal court refers to AO, according to which a tax assessment can be done even if no decision of basis of was adopted in its decision article 155, paragraph 2. This all for individual cases are to be considered significant, and also the circumstances favourable to the parties. Within this framework, the tax office has to check if it looks at the legal requirements of a deduction amount for expenses at a memorial for the time being as given.

Provided with the information in the tax return should be derogated from, this must also to the extent verifiable are presented. This includes also the reason, why the Recognition should be denied. You can read at any time internally this and other articles in real estate.