Contact Gunter

Gunter Zielinski – accountant from Hamburg will be informed rented an apartment for a reduced price, for example, of nationals, can deduct all expenses in connection with the apartment under certain conditions in full as expenses in the income from renting and leasing of the landlord. However, property owners must be aware of special tax rules. So far you had to take as a landlord, that in the long run a surplus reduced the rental income over the entire expenses is possible. Starting in 2012, a new regulation, which simplified the rent to nationals a lot attacks. The Steuerberater Gunter Zielinski from Hamburg informed of the changes. The subsidised rental of an apartment applies simplifications of renting from the 1.1.2012 already then as a fully paid, if at least two-thirds of the local rent is the rent. A rental costs beyond this amount is considered to be fully charged and shall be entitled to the full deduction of advertising costs. Under this The rent leads to a general breakdown of the use provision in a remunerated and non-remunerated part of amount.

Advertising costs can be considered in these cases only proportionately. In certain cases necessary surplus prognosis is eliminated completely. Change at a glance – if the rent is less than 66% of the local rent, then takes place without checking a surplus forecast a pro rata reduction of the expenses attributable to the apartment. This will be deducted from the rental income. -If the rent between 66% and 99.9% of the local rental amount, then a complete advertising costs deduction is allowed, because a profit intention shall be then basically, so that no forecasting is necessary. The advertising costs are then to 100%. For detailed information rental members available of tax advisers Gunter Zielinski from Hamburg at any time. Press contact: Contact person: Gunter Zielinski -. Accountant Rolfinckstrasse 37 22391 Hamburg Tel: + 49 (0) 40 / 536 40-10 fax: + 49 (0) 40 / 536 40-121 E-Mail: Homepage:

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