The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled that the property tax owed by the landlord but contractually apportioned to the commercial tenant is part of the rent. Therefore, according to the BFH, it is to be added to the profit for trade tax purposes. In the present case, the plaintiff, a GmbH (limited liability company), had rented a business building from its shareholders. In the lease agreement, it was agreed that the plaintiff...

If owners or tenants want to give their balcony a cozy Scandinavian look, they can do this, among other things, with furniture made of natural wood, a natural color choice in the decoration as well as the appropriate lighting. This emerges from an article on the portal "zuhausewohnen.de". In addition, flowers in the form of wreaths or bouquets, plants in...

There is enough building land in Germany to build between 900,000 and around two million apartments, and even up to four million if the development is dense. This is the result of a study by the Federal Institute for Research on Building, Urban Affairs and Spatial Development (BBSR) commissioned by the Federal Ministry of Housing, Urban Development and Building (BMWSB). In the case of construction-ready, potentially buildable land in the...

What water rates must consider, which would like to build a pool into the garden, summarized the portal "bautipps.it". So it is advisable first of all to inquire at the building authority of the municipality about appropriate conditions. Because for the building - particularly of large pools - building permits can be necessary. In addition, insurance aspects should be clarified in advance....

In order for low-income households to save on electricity costs, specific support programs must be strengthened. This is the result of the so-called ZEW policy brief of the ZEW - Leibniz Centre for European Economic Research GmbH Mannheim and the University of Heidelberg, which is based on an empirical analysis of the "Electricity Saving Check". According to ZEW, however, the subsidy programs should not...

The lessor of a listed manor house does not have to look after the interests of the lessee during the pre-contractual clarification and take the contractual risk away from him. Instead, the lessee must examine and decide for himself whether the contract is advantageous for him or not. This is the conclusion reached by the Higher Regional Court of Frankfurt am Main (OLG). In the case at hand, the state leased...

Under the title "Upcycling with Bottles - The Best Ideas", interested parties can find various decoration ideas for discarded glass water, juice or wine bottles on the "brigitte.de" portal. The decoration ideas are, for example, a "bottle garden", "water plants" or "floating vases". A large glass jar is used for a bottle garden...

The majority of homebuyers and those interested in real estate describe the prices as a deterrent (65 percent) and as disconnected from the true value (44 percent). In addition, 51 percent of those surveyed consider buying real estate in their region to be unaffordable or hardly affordable. This is the result of the Interhyp affordability study with 1,000 respondents. "Many of the respondents felt that the...

As of today, applications can again be submitted to the KfW for the "Efficiency House/Efficiency Building 40 (EH/EG40) - new construction funding with modified funding conditions". The new construction subsidy for residential and non-residential buildings as part of the Federal Subsidy for Efficient Buildings (BEG) has started again. It is limited to December 31st. A budget of 1...

Heating in Germany has become more expensive due to the CO2 tax that has been levied since 2021. So far, tenants have had to bear the additional costs alone. However, that should change on January 1, 2023. Then the CO2 tax should be divided between tenants and landlords. To this end, the federal government recently agreed on a phased model for residential buildings. With this loud...