{"id":11309,"date":"2019-09-25T14:44:22","date_gmt":"2019-09-25T12:44:22","guid":{"rendered":"https:\/\/tunal-stb.de\/no-anticipated-income-related-expenses-of-the-usufructuary-for-a-plot-of-land\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"no-anticipated-income-related-expenses-of-the-usufructuary-for-a-plot-of-land","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/no-anticipated-income-related-expenses-of-the-usufructuary-for-a-plot-of-land\/","title":{"rendered":"No anticipated income-related expenses of the usufructuary for a plot of land"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>No anticipated income-related expenses of the usufructuary for a plot of land<\/h2>\n<h3>Income-related expenses &#8211; if no income has yet been generated<\/h3>\n<p>In principle, expenses can already be deducted as income-related expenses when no income has yet been generated. However, a prerequisite for recognition as anticipated income-related expenses is a sufficient factual and temporal connection with the subsequent income.<\/p>\n<p>&nbsp;<\/p>\n<h2>Deduct real estate as income-related expenses?<\/h2>\n<p>In this context, the question arises whether, in the case of a transfer of real estate, e.g. to children under usufruct reservation, the children can deduct expenses for the real estate as income-related expenses, although the income continues to accrue to the previous owner (and current usufructuary), e.g. the parents. The <a href=\"https:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">Federal Fiscal Court<\/a> has generally answered this question in the negative for maintenance expenses, because in the case of a life-long usufruct, the end of use by the usufructuary is not foreseeable.<\/p>\n<p>The court has now confirmed its view and extended it to other expenses. In the case in question, one co-owner of a property encumbered with usufruct had acquired the share of the other co-owner against payment and financed the purchase price; the interest on the debt could not be taken into account as anticipated income-related expenses.<\/p>\n<p>Expenses can only be deducted if the end of the usufruct is foreseeable and the owner recognizably incurs expenses with a view to the imminent use of the property to generate his own income.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"No anticipated income-related expenses of the usufructuary for a plot of land Income-related expenses &#8211; if no income has yet been generated In principle, expenses can already be deducted as income-related expenses when no income has yet been generated. However, a prerequisite for recognition as anticipated income-related expenses is a sufficient factual and temporal connection...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[863,535,1138,762],"tags":[1485],"class_list":["post-11309","post","type-post","status-publish","format-standard","hentry","category-advertising-costs","category-information-letter","category-plot","category-usufruct","tag-co-owner"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11309","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=11309"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11309\/revisions"}],"predecessor-version":[{"id":11347,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11309\/revisions\/11347"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}