Deprecated: Return type of Requests_Cookie_Jar::offsetExists($key) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 63 Deprecated: Return type of Requests_Cookie_Jar::offsetGet($key) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 73 Deprecated: Return type of Requests_Cookie_Jar::offsetSet($key, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 89 Deprecated: Return type of Requests_Cookie_Jar::offsetUnset($key) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 102 Deprecated: Return type of Requests_Cookie_Jar::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Cookie/Jar.php on line 111 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetExists($key) should either be compatible with ArrayAccess::offsetExists(mixed $offset): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 40 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetGet($key) should either be compatible with ArrayAccess::offsetGet(mixed $offset): mixed, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 51 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetSet($key, $value) should either be compatible with ArrayAccess::offsetSet(mixed $offset, mixed $value): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 68 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::offsetUnset($key) should either be compatible with ArrayAccess::offsetUnset(mixed $offset): void, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 82 Deprecated: Return type of Requests_Utility_CaseInsensitiveDictionary::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /mnt/web009/b3/71/57105771/htdocs/wp-includes/Requests/Utility/CaseInsensitiveDictionary.php on line 91 Handwerkerleistungen: Keine Steuerermäßigung bei Neubaumaßnahmen – Hubert Beeger

Handwerkerleistungen: Keine Steuerermäßigung bei Neubaumaßnahmen

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| Für Handwerkerleistungen gibt es nur dann eine Steuerermäßigung (20 % der Lohnkosten, maximal 1.200 EUR), wenn sie im räumlichen Bereich eines vorhandenen Haushalts erbracht werden. Damit sind Leistungen nicht begünstigt, die die Errichtung eines Neubaus betreffen (z. B. erstmalige Anbringung eines Außenputzes an einen Neubau, erstmalige Pflasterung einer Einfahrt). |

Beachten Sie | Gegen die Entscheidung des Finanzgerichts Berlin-Brandenburg ist die Revision anhängig. Somit hat der Bundesfinanzhof Gelegenheit, Neubaumaßnahmen von begünstigten Maßnahmen abzugrenzen.

Quelle | FG Berlin-Brandenburg, Urteil vom 7.11.2017, Az. 6 K 6199/16, unter www.iww.de, Abruf-Nr. 199205, Rev. BFH Az. VI R 53/17