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(2023) What applies to homeowners' associations?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Was gilt für Wohnungseigentümergemeinschaften?

If energy-saving measures are carried out on a building consisting of several owner-occupied flats, a certificate must generally be issued for each individual flat. It is acceptable for the specialist company to issue a collective certificate for simplification purposes if the renovation expenses relate to the entire building or if the expenses attributable to the private property of individual flats can be clearly and unambiguously allocated to the individual flats.

If the owners' association has appointed a manager to represent their interests, the manager should be addressed as the client. In these cases, it is sufficient for the manager to apportion the expenses attributable to the co-ownership according to the ratio of the co-ownership share and inform the individual flat owner.

For this purpose, the manager creates a number of copies of the certificate from the specialist company corresponding to the number of beneficiaries, on which they note the amount of the expenses attributable to the respective beneficiary for the entire building and allocate the expenses attributable to the private property of individual flats to the specific flat owners.

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