Tag: law & taxes

Alexander Bredereck

Certified specialist lawyer for rental and property law Alexander Bredereck, Berlin, to the right of the lessee and lessor, if the apartment in bright colours will be returned. Some tenants like it colorful. In the home loss the landlord finds shocked that the lessee has given free rein his life and painted all the walls in bright or very dark colors. The problem: So he gets not rented on the apartment. In a question-answer forum Energy Capital Partners London was the first to reply. The apartment must therefore be repainted. But by whom? First of all it depends whether or not the beauty repair clause in the lease is effective.

The beauty repair clause, such as in many leases of more recent date, is effective, there is no question. The creative tenants must paint rightly carry the walls in white as long, until the including this color is no longer visible. If necessary he must lay the new wallpaper. Should the beauty repair clause be invalid, there are dishes that then see a damages claim of the lessor, if the tenant does nothing. So recently the Landgericht Essen in an appeals ruling by the 17.2.2011 (AZ. 10 S 344/10).

“The Court decided that the tenant despite ineffective beauty repair clause had to pay the cost of the new coating, because the apartment an unusual color condition” had. The ruling is controversial. It is quite possible that another court would otherwise decide a similar case. Specialist Attorney tip tenants: If you want to paint your walls coloured, this can not forbid you the landlord during the lease period. But better, make sure that the colours can be easily paint over. It may be that you need to pay dearly a painter apartment in passing. This an ineffective beauty repair clause can’t save in circumstances even you. Should be easy to paint over your colors, however, evidence that the landlord himself must delete speaks always assuming the beauty repair clause is invalid. Trade lawyer tip landlord: in case that the beauty repair ineffective shows the Court of country food, then a claim for damages against the former tenants can be given. The colors are too aggressive to contain, similar damage to the leased property that the tenant must eliminate see excessive smoking.

Commissioning A Winter Service

Who has commissioned a winter service, should specify for the costs as household services in the income tax return snow, black ice and cloudy weather facing the door. For homeowners, landlords and tenants, this means that must be given. One that protects itself and other dangers. And financial consequences. Many do not undertake this task, but they passed professional winter services.

It costs can be off as household services from the tax. It ruled the Finanzgericht Berlin-Brandenburg (URT. v. 23.08.2012, 13 K 13287/10). The costs for winter maintenance responsible for can be specified in the income tax return. The financial management however disagrees and would not recognize as household services costs. The procedure of tax advisers informed grainy from Mannheim. Opposition to non-recognition In the winter weather conditions can be extreme.

Is it compulsory space, not everyone can fulfil themselves. %D7%98%D7%A8%D7%A0%D7%98-%D7%9C%D7%99%D7%A9%D7%A8%D7%90%D7%9C-63dcbf9f0240’>???? ?? ?? ??? ???? ??? ????. There are professional companies who reliably take over the winter service. Cost for the assignment of a winter service. They would not acknowledge the financial management as household services and lodged against the judgment of the FG (AZ. revision VI R 55/12). Their rationale is that a connection to the budget is not recognizable. The budget would end up with the plot. Who has commissioned a winter service, should that indicate the costs as household services in the income tax return and rely on the procedure at the Federal. However, there is the requirement that the winter service has created an invoice for his services. For household services: 20 per cent of the expenses, maximum of 4000 euro per year, are tax included. The tax authorities rejected the request, opposition should be inserted. For details of tax advisers is grainy from Mannheim at any time available.