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§ 10f, paragraph 3, Income Tax Act - consumption of assets

Married couple, jointly assessed, is planning to acquire a listed property for personal use, with the intention of claiming special expenses according to § 10f EStG. § 10f paragraph 3 only allows deductions for one property/jointly assessed couples and two properties.

The couple has purchased two properties for personal use in the past decades, each of which was subsidized under the Home Ownership Allowance Act.

Question: Will this property consumption under the Home Ownership Allowance Act be taken into account for property consumption under § 10f? Would it still be possible to receive support under § 10f in this case?

Thank you in advance
Kind regards

Michael Herrmann

Dear inquirer,

First of all, thank you for your inquiry, which I am happy to answer based on the information you provided and considering your commitment to an initial consultation. The response is based on the facts presented. Missing or incorrect information about the actual circumstances can affect the legal outcome.

The subsidy under § 10f EStG and the homeowner's allowance must be considered separately. You can not only choose between the special deduction under § 10f EStG and the homeowner's allowance for the eligible expenses, but you can also claim both subsidies simultaneously. This was confirmed by the Federal Fiscal Court with a ruling dated 14.01.2004.

Therefore, there will be no object consumption under § 10f EStGH through the homeowner's allowance.

I hope this information has provided you with a sufficient overview of the situation within the scope of your commitment and this initial consultation.

Best regards,

Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant

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Experte für Income tax return

Michael Herrmann

Michael Herrmann

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Diplom-Finanzwirt

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