The German Bundestag has passed important amendments to the Federal Building Code (BauGB) that will make a significant contribution to legal clarity when drawing up development plans in outdoor areas. The focus is on the introduction of Section 215a of the Building Code (BauGB), a "repair provision" that replaces the previous Section 13b BauGB. This step follows a ruling by the...
Properties with high energy efficiency will achieve up to 33 percent higher market prices in 2023 compared to properties with low efficiency. This applies to both new builds and energy-efficient refurbished homes. These are the findings of a study conducted by ImmobilienScout24 on behalf of the German Energy Efficient Building Envelope Association (BuVEG). The average value advantage of...
Losses from the rental of properties with a living space of more than 250 square meters cannot be automatically offset against other income of the taxpayer. This applies in particular to luxury properties whose market rent does not adequately reflect the high residential value and the associated costs, which often makes it impossible to cover the costs of letting. The Federal Fiscal Court (BFH) has...
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