Own contribution for GbR - tax deductible?
July 22, 2013 | 25,00 EUR | answered by StB Patrick Färber
Hello,
my husband and I own a vacation rental as a GbR, which is exclusively rented out to holiday guests like a hotel and generates an annual revenue of approximately 10,000 euros. He is employed in the industry as his main job.
We have carried out extensive renovation and modernization work in this vacation rental ourselves (installed a new kitchen, laid floors, wallpapered and painted, assembled furniture).
Is it possible to claim these services for the company in the income surplus calculation at the tax office? For example, a hourly wage of 25 euros, treated as expenses, or do taxes and social security contributions have to be paid for that? Or is there another way to be compensated for one's own work?
Dear inquirer,
I would like to answer your inquiry based on an initial consultation as follows:
The term "advertising costs" is defined as expenses for the acquisition, protection, and maintenance of income, according to § 9 (1) EStG.
This refers to an expenditure that consists of money or money's worth and causes a reduction in assets by its outflow.
Therefore, unfortunately, one's own labor is never to be classified as advertising costs (Supreme Court ruling BFH).
Of course, this does not change the advertising cost nature of material costs, etc.
I regret to have to give you a negative answer and not be able to offer an alternative.
Nevertheless, I wish you a pleasant evening.
Patrick Färber
Tax consultant
post@richtig-gegensteuern.de
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