This provision will not apply if a Unternehmernoch from other businesses achieved sales taxable. The turnover of all enterprises werdenzusammengerechnet. Note: an apartment is together with another person (such as spouses) in the form of a GbR acquired, is a separate company. For this alone, the small businesses scheme can be applied. Surplus forecast at apartment rentals at a partly self used and partly rented apartment is assessing the income intention to make always a surplus forecast to include are all objectively identifiable circumstances. The BFH holding with judgment of the 16.04.2013 on its restrictive previous case-law. The review of income intention is then already required if the taxpayer has reserved a time of self use. It’s not, whether, when and to what extent he actually made use of his own rights.
It is also irrelevant whether the reserved of the use of self arises from an individual contract terms or a form contract. The BFH therefore repeals the Court judgment of the FG Cologne which held a surplus forecast for dispensable under certain conditions and Rental losses despite administrative purposes without surplus forecast took into account tax. Apartment may be used no more than four weeks a year themselves criteria of the FG. While the apartment is the time of self use seasonal usually requires (North Sea) anyway no stranger rented (own use) permitted between 15 January and 30.03 or 01.11 and 15.12. The apartment is usually in the context of local rental days (150 days per year) or other leased to more days. For questions we are available. Torsten Bogausch Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: E-mail: