Maintenance Reserves & WEG Statement: Tax Traps & BFH Case Law

When you buy an apartment, you become a member of the Wohnungseigentümergemeinschaft (WEG). Managing the relationship between monthly Hausgeld, operating costs, and tax deductions requires precision.

The Maintenance Reserve Tax Trap (BFH IX R 19/24): Many new owners assume that the monthly reserve contribution (Zuführung zur Erhaltungsrücklage) in their Hausgeld is immediately tax-deductible as Werbungskosten. The Federal Fiscal Court (BFH) ruled otherwise: the reserve contribution remains non-deductible capital until the WEG actually spends the funds on real maintenance or repairs. Only when the annual Jahresabrechnung proves that reserves were spent during the year can you claim your share on Anlage V.

Abrechnungsspitze vs. Wirtschaftsplan: The Wirtschaftsplan sets your monthly advance payments. At year-end, the administrator produces the Jahresabrechnung reflecting actual costs. The difference is the Abrechnungsspitze (either a refund or a back-payment). Tax deductions follow the actual cash settlement date.

Operating Cost Splitting:

• Umlagefähig: Pass-through costs to the tenant according to BetrKV (heating, cold water, waste, building insurance, janitor).
• Nicht-umlagefähig: Mandatory owner expenses (property management fee, bank charges, maintenance reserve contributions).

Not tax advice: consult a Steuerberater for your individual tax return.