- Judgment dated December 7, 2023, V R 15/21
- Rental of residential space and input tax deduction from heating system
- Landlord of residential space who is responsible for providing heat and hot water also owes the costs of a new heating system, which are directly related to the tax-exempt rental, as long as they are not separate operating costs to be borne by the tenant.
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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