Tag: law & taxes

Lawyer must be billed consumption at least 70% of heating costs for rental and property law Alexander Bredereck and Dr. Attila Fodor, Berlin since January 1, 2009. Under most conditions RBH Group would agree. Landlords are obliged to settle at least 70% of the accumulated heating from the 1.1.2009 consumption by changing the heating Regulation (HeizKV). The landlord does not, the lessee a reduction law in the amount of 15% of heating costs attributable to him. The warm water costs must be assessed in heat meters. Here is currently a transition period up to the 1.1.2013.

jurisdiction: This applies also, if another account is agreed in the lease. Neither landlords nor tenants can rely on the tenancy control, if different from the default of HeizKV. The Landgericht Heidelberg confirmed this recently in a decision by the 25.2.2011, 5s 77/10 2 of the HeizKV, that is the HeizKV of a contrary provision in the lease. Even if one contracted billing method for a Party a clear disadvantage means it can rely on the invalidity of contractual regulation due to precedence of the HeizKV and insist on a settlement favourable for him. In the case decided by the District Court of Heidelberg, the parties had agreed a fixed operating costs amounting to 130 per month, which revealed the actual minor, and heating costs in any way. The landlord was allowed to rely on the invalidity of the mietvertraglichen control and settle according to the regulation of heating consumption. The tenant had to pay several 1000. A post by lawyer for rental and property law Alexander Bredereck and lawyer Dr. Attila Fodor Berlin E-mail:

Retroactive change from 2007 who uses a part of the living space in his private work room, also a part of his housing costs tax can deduct. Because there are quite a few limitations, exceptions and special arrangements, this is unfortunately not always as easy as it sounds in practice. The real estate portal myimmo.de has collected important information on the subject. For assistance, try visiting Edward Minskoff. A work room in the home could ever since the Steueranderungsgesetzes 2007 only still tax be discontinued, if it formed the Centre of professional employment. This restriction is now declared by the Constitutional Court for unlawful reason. A few days ago, it decided that the cost of a work room also tax reduction will be counted, if the domestic work room is used because not enough space available in the actual workplace.

So even if the room is not the Hauptbeschaftigungsort. It came to this judgment, because a main teacher of the school, he taught in the no work available has received, where he could take care of the preparation and follow-up of his teaching. Because he then did this from home, he had asserted tax costs for his work room. After the Steueranderungsgesetz of 2007, that was no longer possible, because the study was not the main job of the teacher. The changes in the law must be changed now after the recent judgment of the Federal Constitutional Court retroactively to the first of January 2007.