Apartment gift Notar- und Grundbuchskosten: Anschaffungskosten oder Werbungskosten?

[murphaph]

I recently (end of 2023) gifted 50% of an apartment I owned to my wife. The apartment is rented out. Do the Notar- & Grundbuchskosten count as Anschaffungskosten (to be depreciated with the AfA) or as Werbungskosten, to be written off in one or more tax years?

That's assuming these costs are tax deductible at all in the case of a gift.

Any help much appreciated.

[PandaMunich]

They also get depreciated over x years, e.g. over 40 years if the building was built in 1925 or earlier, please see here: https://www-iww-de.translate.goog/gstb/ ... r_pto=wapp

• Hinweis | Im Zusammenhang mit dem unentgeltlichen Erwerb entstehende Nebenkosten (z.B. Notar- und Gerichtsgebühren) können - soweit sie auf das einkunftsrelevant genutzte Gebäude entfallen - auch vom unentgeltlichen Erwerber im Wege der AfA berücksichtigt werden (BFH 9.7.13, IX R 43/11).

• Note: Incidental costs incurred in connection with the gratuitous acquisition (e.g. notary and court fees) can also be taken into account by the gratuitous acquirer by way of depreciation (BFH 9.7.13, IX R 43/11) - insofar as they are attributable to the building used for income-related purposes.

[murphaph]

Thanks a lot Panda. You are a legend. I guess I add it under
-> Anlage V
-> 3 - Absetzung für Abnutzung für Gebäude (ohne Beträge in den Zeilen 36 bis 41)
-> durch direkte Zuordnung ermittelt
?

Do I simply add a new entry by clicking +Weitere Daten hinzufügen? Or do I need to somehow add this amount to the existing AfA amount?

[PandaMunich]

You need to add it to the old AfA amount and only fill in the sum of old+new.

[murphaph]

Ah ok. So these "new" Anschaffungskosten are added to the old amount and only run for (in my case) another 30 years (as I bought the apartment 20 years ago and it's a 2% per year one). I thought they might be considered "new" Anschaffungskosten and be depreciated independently of the original Anschaffungskosten for the full 50 years but I guess not?

[PandaMunich]

They are new Anschaffungskosten and run for 50 years.
You still have to add the old AfA amount to the new AfA amount, since there is only one field for AfA in the tax form.