BMF-Schreiben 2026: Steuerfalle für Vermieter bei Sanierungen?

Maintenance expenses or construction costs? The new German Federal Ministry of Finance (BMF) letter explains the 3+3 rule, the 1+2+3 rule, and the tax implications for landlords and real estate investors. ➤ ✏️ Tax Focus on Maintenance Expenses (BMF): https://steuerfokus.de/erhaltungsaufwand ➤ 🏠 Tax Focus for Landlords https://steuerfokus.de/steuerfokus-ve... ➤ 🏘️ Tax Class for Landlords https://steuerfokus.de/vermieter ➤ ✏️ Tax Focus on Usufruct Reservation www.steuerfokus.de/vorbehaltsniessbrauch ➤ 🖥️ BizzCalc - the new and smart desktop calculator: https://bizzcalc.de 👉 Feel free to share your questions and opinions in the comments. Tax Focus 👉 We also welcome suggestions for topics for future videos and tax focus issues. ------------------------------------------------------------------------------------------------ Federal Ministry of Finance Circular 2026: Tax Trap for Landlords During Renovations? In this video, we explain the new Federal Ministry of Finance circular on the distinction between maintenance expenses and construction costs – a key issue for landlords, real estate investors, and companies with commercial buildings 🏠📉 The Federal Ministry of Finance has clarified in over 20 pages when renovation and modernization measures are no longer immediately tax-deductible, but rather can only be depreciated over the useful life (up to 50 years) as "construction costs." BMF Circular 2026: Tax Trap for Landlords During Renovations? In this video, we explain the new Federal Ministry of Finance circular on the distinction between maintenance expenses and construction costs – a crucial topic for landlords, real estate investors, and companies with commercial buildings 🏠📉 The Federal Ministry of Finance has clarified, in a document spanning over 20 pages, when renovation and modernization measures are no longer immediately tax-deductible, but instead can only be depreciated over the useful life (up to 50 years) as "construction costs." We explain clearly: ✔️ when manufacturing costs are incurred even after construction ✔️ manufacturing costs for extensions ✔️ what the original condition is ✔️ the new 3+3 rule ✔️ the supplementary 1+2+3 rule ✔️ case groups 3 and 4 ✔️ when a standard upgrade occurs ✔️ and what risks landlords face ⚠️ Contents 0:01 Overview 1:01 Maintenance expenses vs. manufacturing costs/acquisition costs 1:26 Investment costs via depreciation 1:58 Case groups 1 and 2, the 15% trap, and operational condition 1:21 Case group 3: Building extensions and increases in substance 4:32 Fairness limit of €4,000 5:01 Case group 4: Standard upgrade 9:01 Energy-related Renovation A special focus is placed on energy-efficient renovations from 2026 onwards. Here, commercial and tax law clash – with significant risks for the deductibility of expenses. We explain in detail why the Federal Ministry of Finance (BMF) is deliberately deviating from this and what uncertainties remain 🔍 👉 You can download the complete BMF letter ("the bible for landlords") free of charge. 👉 Further practical examples and in-depth information will follow in the next videos. 💬 Feel free to share your questions and experiences in the comments! #taxes #maintenanceexpenses #bmf #renovation #energyefficientrenovation #rental #landlord #depreciation #buildings #realestate ------------------------------------------------------------------------------------------------ Speaker: Tax Advisor Stefan Mücke Partner at BVWM PartG Frühlingstr. 10-12 63839 Kleinwallstadt https://www.muecke.tax/ ------------------------------------------------------------------------------------------------ Notes and Disclaimer Every tax planning strategy carries a risk of rejection in the "tax game." The tax advisor designs a tax reduction. The participating tax office reviews whether it accepts the strategy or attempts to invalidate it with its own actions. 100% certainty regarding tax planning can only be achieved through a binding ruling. The opinion presented in the video represents the author's personal view; it is general information, a presentation of personal opinion, but not binding advice or a legal opinion. No client relationship exists. The videos and/or individual excerpts do not constitute advice or tax advice. Should the content or results be used for tax and/or legal planning, structuring, or similar purposes, no liability is assumed for any resulting damages of any kind. For the declaration of your personal taxes and tax planning, and/or a review of your individual case, please consult a tax advisor. We cannot assume any liability for the timeliness, accuracy, or completeness of the information provided. Please note that we are not obligated to review, update, or revise the information provided without a separate request. The videos and/or individual excerpts, documents, calculations, and other components are protected by copyright, and any reproduction or integration without the express permission ...