Home ownership allowance
August 18, 2009 | 25,00 EUR | answered by Ginster Frank
We built a house with three condominiums. The building permit was in 2005 and we moved in in April 2008. Not all invoices were mistakenly submitted for the calculation of the homeowners' allowance. Therefore, the calculation of the homeowners' allowance is also incorrect. Can I submit additional invoices for a recalculation? Must the tax office recalculate?
Dear Madam,
Dear Sir,
Based on your information and considering your minimum investment, we would like to answer your question as part of an initial consultation.
The response will be based on the situation described. If the information deviates from the actual situation, this may lead to a different outcome.
In general, the determination and correction of decisions in the area of homeowner subsidy is regulated by § 11 Homeowner Subsidy Act (EigZulG).
However, a correction related to the issue you presented is not possible according to this law. Therefore, the general provisions of the Tax Code apply for correcting the decision. Depending on how the decision is structured, the correction norms of § 164 para. 2 AO or § 173 para. 1 AO may apply.
Decisions regarding homeowner subsidy are usually not subject to review, so a correction according to § 164 para. 2 AO is not an option.
A correction according to § 173 AO is possible if there is no gross negligence on your part regarding the subsequent disclosure of construction costs.
Please note that the maximum limit for construction costs for homeowner subsidy according to § 9 para. 2 Homeowner Subsidy Act is 125,000 EUR. The maximum subsidy is therefore 1,250 EUR per year. If this amount has already been determined, no changes are necessary.
We hope that this information has provided you with an overview of the situation.
If you have any further questions, please feel free to contact us at the telephone number 02232 / 93 45 35.
Kind regards,
Frank Ginster
Tax consultant
