Ask a tax advisor on the topic of Rental / Leasing

Attachment V

June 2, 2016 | 40,00 EUR | answered by

Hello,
I bought a two-family house in 2014, which I also live in. The granny flat is rented out.
I got married in 2015. This year is the first time we are filing taxes together. The house is still solely in my name.
In 2015, we replaced the heating system in the house (largely funded by BaFa) and replaced the windows in the granny flat. We also paved the shared terrace together (self-performed).
My questions:
Should I only include myself in Annex V or should I fill it out with my wife?
Can I deduct the heating system expenses from the rental income, or not due to the funding? If not, where should I include the heating system costs? Where should I include the received BaFa funding in Annex V?
Can I claim the window replacement costs (material and labor approximately 4000 euros) as maintenance expenses?
Can I allocate the material costs for the terrace or garden proportionally to the rental apartment?
What costs can I claim as a landlord?

Thank you.