Field help: maintenance expenses to be deducted in 2025

Higher maintenance costs do not need to be offset in full in one year but can be distributed over several years.

This includes maintenance expenditure

• Which may be spread over 2 to 5 years according to section 82b Income Tax Implementation Regulations (EStDV) or
• Which may be spread over 2 to 5 years according to section 11a or section 11b Income Tax Act (EStG) , as it is
• A building monument or
• A building in a redevelopment area or
• An urban development area.