Maintenance expenses exceeding 15 percent within the first three years after acquisition in a commercial property.
We bought an existing accommodation business last year and now operate it ourselves as a GbR. During the operation, we have carried out fire protection measures, painting work, electrical work, modernized the heating system in the basement, and renewed flooring. As a result, we have already exceeded 15 percent of the acquisition costs.
Does this mean that all repairs, renewal of broken windows, replacement of sanitary facilities, etc. in the next 2 years would also be considered subsequent acquisition costs, and how should the renewal of a bar system in the restaurant, a new kitchen, and the furnishing of gastronomy and rooms be evaluated? What options are there to still carry out renovations that we can immediately deduct or spread out over 10 years?
