Ask a tax advisor on the topic of Rental / Leasing

remaining maintenance expenses in the case of inheritance

January 4, 2011 | 25,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

From 16.11.2009, I am the heir of a rental property. I did not claim the complete consideration of the maintenance costs remaining from the years 2006-2009 in the tax return for my deceased mother, as she did not have to pay any taxes anyway. Can I now inherit the right to claim the consideration of the remaining maintenance costs upon further rental of the aforementioned property?

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment within a first consultation as follows:

You are referring to significant expenses for maintenance in the sense of § 82b Abs.1 Satz 1 EStDV, which can be spread over 2-5 years.

Since the property has been transferred to you free of charge as part of inheritance, you, as the legal successor, can claim the maintenance expenses within the 5-year period chosen by the deceased for tax purposes. In the year 2009, the year of the inheritance, a division will be made according to the duration of possession. In your case, you can claim 2/12 of the expenses in 2009 and the full amount from 2010 onwards.

I hope my explanation has been helpful.

Kind regards,

Ulrich Stiller
Tax consultant/Graduate in Business Administration