The Federal Fiscal Court (BFH) has clarified that the tax relief under Section 35a of the Income Tax Act does not apply to a home emergency call system without direct emergency assistance (case reference: VI R7/21). The case in question involved a home emergency call system that only provides a 24-hour connection to a service center. The plaintiff had installed a corresponding home emergency call system in her home....

According to the "schoener-wohnen.de" portal, ground cover plants are an effective and natural solution against weeds in the garden. Ground cover plants are characterized by their dense, flat growth. Their growth enables them to push back weeds. In many cases, ground cover plants can be a preferable choice to conventional weed control methods, as they also protect the soil from...

Residential properties with an inefficient energy balance are becoming increasingly unattractive on the market and are recording rising price discounts. This is according to an analysis by JLL for the first quarter of 2023. The asking prices for apartment buildings in the worst energy classes G and H are on average around 28% lower than those in the best energy classes (A/A+)....

The legal implications of building acceptance should not be underestimated by builders. The Bauherren-Schutzbund points this out in an article. This is a decisive milestone in the construction process. The client confirms that the work is essentially complete and free of defects. This confirmation marks the end of the contract fulfillment stage and...

Together with partners, the Fraunhofer Institute for Manufacturing Engineering and Automation IPA has developed a bivalent furnace that can switch flexibly between electricity and gas, thereby reducing energy costs in the production of cast parts. The innovative approach is designed to enable companies to react to fluctuations in electricity prices and manage their energy supply more efficiently.

Certainly, you can also sell your property privately - but for that you usually pay a high price. Rely on the experience and value-added commitment of a real estate agent to ensure that the property transfer meets your expectations - and that the buyers are satisfied, too. There are good reasons to hire a real estate agent. There are numerous aspects that you...

An "outer area island", which is part of the settlement area, may be included in an inner development plan in accordance with Section 13a BauGB. This applies to undeveloped open spaces within a local area that were previously used as green spaces. This was decided by the Federal Administrative Court (BVerwG) (AZ: BVerwG 4 CN 5.21). In the present case, the applicant was the owner of...

For many employees, working from home has become an integral part of everyday working life. The challenge often lies in creating a quiet and ergonomic workplace within their own four walls. The German kitchen industry offers numerous solutions for creating a home office in the kitchen, for example. Special tall units, for example, are illuminated,...

According to the "Living in Germany 2023" study by the Sparda banks, the desire for home ownership is strong in Germany. For example, 74% of residents would like to own their own home. However, the home ownership rate has been below 50 percent for a decade, putting it at the bottom of the European league. More complex market conditions, rising construction costs and interest rates have led to increased uncertainty...

Innovative online kitchen planners offer consumers a quick and realistic way to visualize their dream kitchen and have long since replaced hand-drawn sketches. "Buying a new fitted kitchen must have been a matter of absolute trust in the past," says Volker Irle, Managing Director of AMK - Arbeitsgemeinschaft Die Moderne Küche. Whereas in the past...