Tax tips: building law, advertising costs and property tax

Tax tips: building law, advertising costs and property tax

Taxes and law compact building law, advertising costs and waiver of property tax Premium Owners of a listed property can be exempt from property tax under certain conditions. In addition: an expert advice on incorrect parking and private parking lot operators. The tax and legal tips of the week. Waiving property tax: Monument protection must be the cause of loss In the case of listed buildings, property tax is waived if the expenses are greater than the rental income. To do this, taxpayers must provide the tax office with supporting documents. It is not enough that the listed buildings are unprofitable, according to the Saxon Higher Administrative Court (5 A 345 / 19). The monument protection requirements should be the cause of the losses. If the property was unprofitable even before the conditions were imposed, there would be no tax relief. Building law: Higher walls affect neighbors A builder deviated from the development plan. The building authority subsequently approved, among other things, an additional filling of the property and a higher border wall. Only the wall affected the neighbors, according to the Higher Administrative Court of Rhineland-Palatinate (8 A 11277 / 19). In the appeal process, therefore, only the permissible height of the border wall should be decided. Because the retaining wall for the embankment was structurally separated from the border wall, it was allowed to remain standing. Quite simple: trip hazard in the hallway For some tenants, the stairwell is a storage space for household items – to the annoyance of the landlords. In Berlin, a tenant deposited a washing machine and a shoe rack in the hallway. The house owner asked him to remove both from the stairwell. However, the tenant refused because he was unable to do so in terms of health. Washing machine and shelf would have to go, so the district court Berlin-Köpenick (4 C 1143 / 17). The rental agreement does not allow objects to be placed in the stairwell. If the tenant could not remove the objects himself, he would have to get help. Plants In a residential complex, an apartment owner felt disturbed because her neighbor had decorated the stairwell with plants. Because she did not want to voluntarily remove the flower pots, the owner sued – to no avail. The flowers may remain, according to the district court of Frankfurt (2 – 13 S 94 / 18). They did not significantly affect the other apartment owners. It doesn’t matter whether they find their neighbor’s plants beautiful or not. The owner of a ground floor apartment was annoyed with the tenant’s stroller from the first floor. He was standing on the stairs to the basement. The apartment owner got past it without any problems, but complained because she thought it was inadmissible. However, the Dortmund district court sided with the tenants because the plaintiff could easily reach her apartment (425 C 6305 / 17). In addition, the tenants offered to temporarily remove the stroller to make it easier for them to get to the basement. Electricity tenants and landlords argued over an open electrician’s bill. The tenant considered them to be unjustified. When the electricity in the house failed, the landlord refused to reconnect the tenant’s apartment to the grid. First, the tenant should pay the bill. The tenant then tapped electricity from the stairwell. The termination came promptly because of electricity theft. There can be no question of theft, according to the Berlin Regional Court (18 S 330 / 15). The landlord should have tolerated the emergency supply of electricity from the stairwell. It is inadmissible to make the power supply dependent on the payment of a disputed bill. Advertising costs: Dispute over maintenance is deductible © Handelsblatt GmbH – All rights reserved. Acquire usage rights?
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