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AfA-Bemessungsgrundlage bei Austausch der mit einem Vorbehaltsnießbrauch belasteten Immobilie – Surrogation. (German)
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- Source:FinanzRundschau; Oct2023, Vol. 105 Issue 20, p943-946, 4p
- Subject Terms:
- Additional Information
- Alternate Title: AfA assessment basis when exchanging the property encumbered with a reserved usufruct Surrogation. (English)
- Subject Terms:
- Abstract: The article deals with the tax treatment of the exchange of a property burdened with a usufruct reservation. If the exchange is carried out in such a way that the usufructuary is granted a usufruct again on the new property and the usufructuary bears the acquisition or production costs of the replacement property, the usufruct reservation continues on the acquired property. An obligatory usufruct right is tax-wise equated with a real usufruct. The Federal Fiscal Court (BFH) has ruled in a judgment that the plaintiffs can claim depreciation (AfA) on the acquisition costs of the rented property within the scope of their rental and leasing income. The tax office calculated the depreciation basis differently than the plaintiffs and set a lower amount. The plaintiffs filed an objection. The tax court dismissed the lawsuit because it was of the opinion that the plaintiffs were not entitled to higher depreciation. The judgment was overturned for formal reasons and the lawsuit was dismissed. The case law states that both the usufructuary with a reservation and the indirect donor of the property can claim depreciation (AfA) if they have borne the acquisition or production costs. [Extracted from the article]
- Abstract: Der Artikel behandelt die steuerrechtliche Behandlung des Austauschs einer Immobilie, die mit einem Vorbehaltsnießbrauch belastet ist. Wenn der Austausch so erfolgt, dass dem Nießbraucher an der neuen Immobilie wieder ein Nießbrauch eingeräumt wird und der Nießbraucher die Anschaffungs- oder Herstellungskosten der Ersatzimmobilie trägt, setzt sich der Vorbehaltsnießbrauch an der erworbenen Immobilie fort. Ein obligatorisches Nießbrauchsrecht wird steuerrechtlich einem dinglichen Nießbrauch gleichgestellt. Der Bundesfinanzhof (BFH) hat in einem Urteil entschieden, dass die Kläger im Rahmen ihrer Einkünfte aus Vermietung und Verpachtung Absetzungen für Abnutzung (AfA) auf die Anschaffungskosten des vermieteten Objekts vornehmen können. Das Finanzamt hat die AfA-Bemessungsgrundlage anders berechnet als die Kläger und einen niedrigeren Betrag angesetzt. Die Kläger haben Einspruch eingelegt. Das Finanzgericht wies die Klage ab, da es der Auffassung war, dass den Klägern keine höheren Abschreibungen zustehen. Das Urteil wurde aus formellen Gründen aufgehoben und die Klage abgewiesen. Die Rechtsprechung besagt, dass sowohl der Vorbehaltsnießbraucher als auch der mittelbare Grundstücksschenker unter Nießbrauchsvorbehalt AfA (Absetzung für Abnutzung) geltend machen können, wenn sie die Anschaffungs- oder Herstellungskosten getragen haben. [Extracted from the article]
- Abstract: Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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