Management costs
As operating costs (BewK) are costs for the ongoing management of a property referred.
backgrounds
The management costs are divided according to Section 19 of the Real Estate Valuation Ordinance (ImmoWertV) and also according to Section 24 II. Calculation Ordinance (II. BV):
- Depreciation : They are only assigned to management costs in II. BV, but not in ImmoWertV .;
- Operating costs ;
- Maintenance - and maintenance costs ;
- Administrative costs and
- Rent loss risk .
In the case of rented space, the management costs can partly be passed on to the tenant :
- In the case of commercial real estate , all management costs can be allocated except for the maintenance costs.
- In the case of residential property , the surcharge is limited. In principle, only the operating costs can be allocated. Cosmetic repairs can be allocated to a limited extent (corresponds to part of the maintenance costs).
These regulations result, among other things, from § 556a BGB , fundamental judgments of the Federal Court of Justice (BGH) and the Operating Costs Ordinance . The BGH takes the view, among other things, that the provisions of §§ 556 ff. BGB and the legal materials do not indicate that the BGB stipulates that the landlord has to allocate the operating costs to a certain time. “The outflow principle also basically enables an appropriate apportionment of the operating costs by focusing on the costs with which the landlord is actually charged by the service provider in the accounting period. The billing of operating costs is thereby simplified considerably for the landlord, at least for certain types of operating costs ”.
Thus, the management costs can also be divided into:
- Apportionable management costs that can be billed to the tenant . They are a continuous item for the landlord .
- Non-apportionable management costs that cannot be charged to the tenant.
Tax aspects
Management costs that are not already z. As a tenant turned over are a foreign let property can be used as the owner -related expenses in accordance with § 9 Income Tax Act be invoked. This can u. a. be:
- Membership fees for membership in the house and landowner association ,
- Insurance premiums ,
- Fees for rental advertisements, brokers, etc. or
- Administrative costs .
The interest expense (e.g. the interest component on an annuity loan ) is not part of the management costs. However, they are part of the financing costs and can be deducted from tax on property rented to third parties.
See also
Individual evidence
- ↑ Thomas Glatte,: Development of operational real estate Procurement and utilization of real estate in corporate real estate management . Springer Fachmedien Wiesbaden GmbH, 2014, ISBN 978-3-658-05686-5 .
- ↑ BGH, judgment of February 20, 2008, Az .: VIII ZR 27/07 = NJW 2008, 1801
