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Maintenance Expenses
According to the German Income Tax Act (EStG), all expenses incurred for the maintenance and renovation of a property can be deducted for tax purposes as maintenance expenses. Maintenance work on rented buildings can be deducted immediately in one amount as income-related expenses from income from renting and leasing in the year the invoice is paid. If the modernization work goes beyond a contemporary, substance-preserving renewal of the property and if the utility value is even increased, they count as production costs