Sampling in new construction - production costs or maintenance?
October 11, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen
Hello, I have purchased a new apartment from a property developer. The apartment is intended to be rented out. During the selection of fittings, I opted for slightly higher quality tiles, flooring, etc. This resulted in additional costs of approximately 2% of the purchase price. Are these additional costs necessarily considered as subsequent acquisition/production costs and therefore to be declared over 2% for depreciation, or are there other ways to structure this?
Good day,
I am happy to answer your question as part of an initial consultation.
Since these are the first floor coverings etc., these costs must be treated as production costs. The only exception would be if you had already paid for existing coverings and subsequently replaced them.
I hope this answers your question, otherwise feel free to ask for further clarification at no cost.
Best regards,
Knut Christiansen
Tax consultant
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