Table of contents:
- No speculation tax on home office
- Housing allowance for the attic blank does not apply
- Strong drafts in the passive house reduce rent
- Tenants who collect a transfer can lose the right to compensation
Video: Court rulings: home sale no speculation tax study
Current decisions of German courts and their importance for property owners, tenants, landlords and taxpayers.
No speculation tax on home office
Anyone who sells a house or apartment within the ten-year speculation period pays tax on the profit. This does not apply to self-occupied property. But what if a part of the apartment was used as a home office? The Cologne Financial Court ruled on this.
Within the time limit, plaintiffs had sold their own condominium and had previously claimed advertising costs for a study in several years. The tax office then asked for taxes on the capital gain (around EUR 35, 600), which was shared among the study. The Cologne Financial Court ruled: The profit from the sale of owner-occupied residential property is also fully tax-free if advertising costs for a home office were deducted. The home office is finally integrated in the private living area.
Record number: 8 K 1160/15
Housing allowance for the attic blank does not apply
Owners of an undeveloped attic unit do not necessarily have to share in operating costs and special contributions. Provisions in a declaration of division that exempt you from payments are effective. This was recently decided by the Berlin-Mitte district court.
In the negotiated case, the declaration of division of a community of owners stipulated that the owners of the attic units only have to pay housing benefits after they were expanded. After the decision of the owners' meeting, they were also excluded from a special contribution. Co-owners complained against this - without success. The established rules are effective, the court ruled. The exemption is justified because the attic blanks are not yet usable as special property and there are no consumption costs.
Case number: 22 C 42/17
Strong drafts in the passive house reduce rent
Cold drafts are uncomfortable, especially in winter. A couple of tenants who suffered from icy air currents in a newly built passive house therefore sued for a rent reduction. Despite functioning floor heating, the drafts in the living room, study and bedroom are no longer bearable. The owner argued that it was only an insignificant impairment, which also does not occur in summer.
The local court in Frankfurt confirmed the plaintiffs that drafts in the passive house can in principle represent a defect that is relevant to mitigation. Due to the design, air movements can be expected in a passive house. However, these should not be so cold that the apartment is no longer at a pleasant temperature. A ten percent reduction in rent for the whole year is justified.
Case number: 33 C 1251/17
If the passive house is moving, this can justify a rent reduction.
Tenants who collect a transfer can lose the right to compensation
The offer was tempting: a landlord offered his tenant a high price when he vacated his 97-square-meter apartment in the heart of Munich. In an interview, the landlord stated that the motive was personal use. The tenant took action and received the equivalent of almost two annual rents - 21, 000 euros. After the tenant moved out, the owner sold the property. The former tenant then sued for damages. His own use had been faked.
The district court dismissed the lawsuit: the tenant waived further claims by accepting a high transfer fee. In addition, the tenant could not prove that he was deceived.
Case number: 432 C 1222/18
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