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Grunderwerbsteuer: Übergangsregelung zur Berücksichtigung der Instandhaltungsrückstellung

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In 2020 hat der Bundesfinanzhof entschieden, dass der vereinbarte Kaufpreis als Bemessungsgrundlage der Grunderwerbsteuer beim Erwerb von Teileigentum nicht um die anteilige Instandhaltungsrückstellung zu mindern ist. Dies gilt auch beim Erwerb von Wohnungseigentum. Da die Finanzverwaltung bisher eine andere Ansicht vertreten hat, gibt es nun eine Übergangsregelung. |

Beachten Sie | Die Grundsätze dieses negativen Urteils sind nur anzuwenden, wenn der Notarvertrag nach dem 20.5.2021 geschlossen worden ist.

Quelle | Koordinierte Erlasse der obersten Finanzbehörden der Länder vom 19.3.2021; BFH-Urteil vom 16.9.2020, Az. II R 49/17