{"id":10632,"date":"2019-04-17T12:46:39","date_gmt":"2019-04-17T10:46:39","guid":{"rendered":"https:\/\/tunal-stb.de\/demolition-or-dismantling-of-the-building-and-acquisition-of-a-plot-of-land-free-of-charge\/"},"modified":"2023-07-21T09:35:54","modified_gmt":"2023-07-21T07:35:54","slug":"demolition-or-dismantling-of-the-building-and-acquisition-of-a-plot-of-land-free-of-charge","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/demolition-or-dismantling-of-the-building-and-acquisition-of-a-plot-of-land-free-of-charge\/","title":{"rendered":"Demolition or dismantling of the building and acquisition of a plot of land free of charge"},"content":{"rendered":"

Demolition or pulling down of a building.
\n<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Unentgeltlicher Erwerb eines Grundst\u00fccks.” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]

If the use of a building used to generate income is no longer economically feasible and the building is therefore demolished, any remaining “residual book value” of the building and also the demolition costs may be deducted as income-related expenses or operating expenses.<\/div>\n<\/div><\/div>

In the case of a building already acquired with the intention of demolition, a distinction must be made:<\/h2>\n

– If the demolished building is objectively worthless, the demolition costs belong to the acquisition costs of the land and can therefore no longer be depreciated.<\/p>\n

– If the demolished building has not yet been technically or economically consumed and if the demolition is economically related to a new building, the acquisition costs proportionately attributable to the demolished building and the demolition costs are part of the production costs of the newly constructed building.<\/p>\n<\/div><\/div>

If a building is demolished within three years of acquisition, there is a presumption (which can be rebutted in individual cases) that a property was acquired with the intention of demolition, which means that demolition costs and any residual value of the building cannot be taken into account immediately for tax purposes.<\/p>\n<\/div><\/div>

(For further comments, information and examples, please refer to our information letter 04\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Tax Consultants – Partnership – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de<\/p>\n

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Demolition or pulling down of a building. [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Unentgeltlicher Erwerb eines Grundst\u00fccks.\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"]If the use of a building used to generate income is no longer economically feasible and the building is therefore demolished, any remaining “residual book value” of the building and also the demolition costs may be deducted...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[863,1150,535,1138],"tags":[1154,1163],"class_list":["post-10632","post","type-post","status-publish","format-standard","hentry","category-advertising-costs","category-building","category-information-letter","category-plot","tag-demolition","tag-operating-expenses"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10632"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10632\/revisions"}],"predecessor-version":[{"id":10873,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10632\/revisions\/10873"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}