Vermögenswirksame Leistungen flow into the housing savings contract: do not count the savings inflow again as free salary
How do I attribute payslip, savings instalment and possible employee savings bonus to different flows of money?
Knowledge & practice
Practical articles for Austria and Germany – from property marketing and social media to everyday office life. Every article is reviewed editorially.
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Keeping a second flat for work: the accommodation-cost limit does not replace a full housing budget
Why must actually paid accommodation costs and a possible income-related expense allowance be calculated separately for double household maintenance?
Dispute over rental tax: Do not remove the contested payment from the cash plan without review
How do I keep a disputed income tax payment in the financial plan while a suspension has not yet been decided?
Inherited a residential property but have little money for the tax: check a possible deferral before deciding to sell
Which requirement must I clarify for an inherited German residential property if the tax could otherwise only be paid by selling?
Two property investments report percentages: calculate the overall result using the actual stakes
How do I determine the combined gain in value of unequally sized investments without taking an unexamined average of the percentages?
The life insurance is to secure a loan for the house: disbursement, further premiums and later offset read together
Which amounts are missing in the plan when a hypothetical policy loan (Policendarlehen) appears as free additional assets?
A single parking space bought as an investment: correctly classify the assumed rental income before VAT
Which check is missing when a separately let parking space is calculated with the same VAT assumption as residential space?
The plot is financeable, the house is not yet: Assess the first acquisition in terms of the complete residential project
What shortfall can a separate plot financing conceal in the planned house construction?
The fund provider asks about experience: appropriateness is not the same assessment as a personal investment recommendation
Which decision aid is missing when a knowledge test is confused with an individual suitability assessment?
The rented property is acquired during the year: Do not apply the AfA annual amount for twelve months
How does an intra-year acquisition date change the explicitly simplified first depreciation measure?
Interest arises before the first rent: check the intended letting against actual events
What facts does the adviser need when an early interest deduction is based on a letting that is only planned?
Wohnungsbauprämie in the savings plan: distinguish qualifying deposit and actually available funding
Which personal prerequisites and amount limits must I clarify before an assumed funding component?