Spreading major repair costs on a German rental home — EStDV s. 82b
Major maintenance costs on a building held privately and used mainly as housing may be spread evenly over two to five years. If the building is sold during that period, the remaining balance is deducted in the year of sale.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Letting a property and paying tax on it· Step 5 of 8· Next step: Letting below market rent in Germany — the 50% and 66% thresholds
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Sources and assumptions
- gesetze-im-internet.de — EStDV § 82b Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « abweichend von § 11 Abs. 2 des Gesetzes auf zwei bis fünf Jahre gleichmäßig verteilen. »
- gesetze-im-internet.de — EStDV § 82b Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « abweichend von § 11 Abs. 2 des Gesetzes auf zwei bis fünf Jahre gleichmäßig verteilen. »
- gesetze-im-internet.de — EStDV § 82b Abs. 1 Satz 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Ein Gebäude dient überwiegend Wohnzwecken, wenn die Grundfläche der Wohnzwecken dienenden Räume des Gebäudes mehr als die Hälfte der gesamten Nutzfläche beträgt. »
Calculation assumptions
- The costs are maintenance, not acquisition or construction costs; post-acquisition costs under EStG s. 6(1) no. 1a must be separated out first.
- When the division is not exact, the leftover cent goes to the first year — a disclosed convention, as EStDV s. 82b only requires an even spread.
- The residential share is an input; garages must already be allocated to it under EStDV s. 82b(1) sentences 3 and 4.
- Where several people own the building, all must choose the same period (EStDV s. 82b(3)).
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.