Can the landlord deduct operating costs retroactively?
December 31, 2011 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
I have recently received my operating cost statement from my landlord for the year 2010. I also have one for the year 2009. Unfortunately, I have already submitted my tax returns for 2010 and 2009. These were also accepted by the tax office. Is there still a possibility to claim these two operating cost statements in my next tax return, for the year 2011? If not, what options do I have, as my operating cost statements always arrive at the end of the following year.
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your contribution and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can change the tax result.
In principle, the operating costs can be claimed as tax deductible by your landlord if they either arise for the acquisition, security, and preservation of income (advertising costs) or are caused by your business (operating expenses).
Regarding advertising costs, the operating costs should be considered in the assessment period in which they are paid (cash flow principle). When it comes to operating expenses, operating costs should be considered either in the business asset comparison calculation in the financial year in which you receive the invoice, or in the profit determination according to §4 para. 3 EStG in the year in which you pay the invoice.
I hope this information was helpful to you.
If there are any further questions, please feel free to use the follow-up function.
Kind regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
www.steuerberatung.zdbz.de
