Deduct Now or Spread It: § 82b EStDV

§ 82b EStDV lets you spread größerer Erhaltungsaufwand (larger maintenance expenditure) on a privately held, predominantly residential building evenly over two to five years, instead of the § 11 Abs. 2 EStG default of deducting it in the year of payment. You choose the number of years; there is no statutory euro definition of larger.

When spreading actually wins

1. The deduction would otherwise be wasted. A €25,000 roof bill in a year with little other income pushes taxable income down towards the Grundfreibetrag (€24,696 for a jointly assessed couple in 2026). Anything below that saves nothing. Spread it and every euro lands against taxed income.
2. Progression. If one of you is on parental leave this year and back on full salary next year, the same euro is worth maybe 25% now and 42-46% (with Soli and 9% NRW church tax) later.
3. Smoothing across years or several properties so you never drop out of the flat 42% band into the progressive zone.

When immediate deduction wins

Almost always for a steadily employed couple already at a 42% marginal rate. The rate is flat there, so waiting gains nothing and costs you the time value of the money. Take it now.

Mechanics and traps

• Elect per measure; different measures may use different periods.
• Co-owners of one building must use the same period (§ 82b Abs. 3 EStDV).
• If you sell during the spreading window, the unclaimed remainder is deducted in the year of sale (§ 82b Abs. 2) - nothing is lost, but the plan collapses.
• § 82b cannot rescue you from the 15% rule: if § 6 Abs. 1 Nr. 1a EStG bites, the cost is capitalised, not spread.
• Separately, the €4,000 net per measure simplification (R 21.1 Abs. 2 EStR) lets you treat borderline work as Erhaltungsaufwand on request - useful when a job sits near the Herstellungskosten line.

Not tax advice - confirm the election with a Steuerberater; it is made in the return.