{"id":232,"date":"2025-05-13T17:17:07","date_gmt":"2025-05-13T15:17:07","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=232"},"modified":"2026-04-07T18:35:22","modified_gmt":"2026-04-07T16:35:22","slug":"gebuhren-fur-die-immobilienverwaltung-wann-sind-sie-abzugsfahig","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/frais-dentretien-immobilier-quand-les-deduire\/","title":{"rendered":"Immobilienverwaltungsgeb\u00fchren \u2013 wann absetzen?"},"content":{"rendered":"

\ud83d\udc49 Der Steuerpflichtige ist Eigent\u00fcmer eines Geb\u00e4udes. Am Geb\u00e4ude werden Immobilienerhaltungsarbeiten durchgef\u00fchrt. Der Vater des Steuerpflichtigen bezahlt diese und schenkt sie dem Steuerpflichtigen als Schenkung vorweggenommener Erbfolge. Der Steuerpflichtige beantragt den Abzug der Unterhaltskosten von seinem steuerpflichtigen Einkommen.

\ud83d\udc49 Das Finanzamt lehnt die Abzugsf\u00e4higkeit der Unterhaltskosten ab und argumentiert, dass diese nur im Rahmen der Erbmasse abzugsf\u00e4hig seien.

\ud83d\udc49 Bundesrichter schnappen das Finanzamt und geben dem Steuerzahler Recht.

Das Urteil ist auf Deutsch. Es handelt sich um einen Freiburger Fall.<\/p>\n\n\n\n

BGE, Urteil 9C_51\/2025 vom 13. Mai 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Le contribuable est propri\u00e9taire d’un immeuble. Des travaux immobiliers sont entrepris dans l’immeuble. Le p\u00e8re du contribuable les paye et en fait donation au contribuable \u00e0 titre d’avance d’hoirie. Le contribuable demande la d\u00e9ductibilit\u00e9 des frais d’entretien de son revenu imposable. \ud83d\udc49 Le fisc refuse la d\u00e9duction des frais d’entretien, arguant qu’ils ne seraient […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-232","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nFrais d'entretien immobilier - quand les d\u00e9duire? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/gebuhren-fur-die-immobilienverwaltung-wann-sind-sie-abzugsfahig\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frais d'entretien immobilier - quand les d\u00e9duire? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Le contribuable est propri\u00e9taire d’un immeuble. 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