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Abschreibungsbedingungen für den Mietwohnungsneubau

Author

Listed:
  • Brügelmann, Ralph
  • Clamor, Tim
  • Voigtländer, Michael

Abstract

Die Abschreibungssätze für Mietwohnungen sind in Deutschland in der Vergangenheit vor allem mit Blick auf konjunkturelle, fiskalische oder wohnungspolitische Ziele verändert worden. Wie hoch der Wertverzehr der Immobilien tatsächlich ist, stand dagegen im Hintergrund. Eine steuerliche Neutralität ist nur dann gegeben, wenn die ökonomische Abschreibung auch der steuerlichen Abschreibung entspricht. In Deutschland liegt die ökonomische Abschreibung deutlich über dem derzeitigen steuerlich zulässigen Abschreibungssatz. Damit werden Neubauten und Sanierungen steuerlich gegenüber alternativen Investitionen benachteiligt, was zu einer verringerten Bautätigkeit und höheren Mieten beiträgt.

Suggested Citation

  • Brügelmann, Ralph & Clamor, Tim & Voigtländer, Michael, 2013. "Abschreibungsbedingungen für den Mietwohnungsneubau," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 40(2), pages 63-79.
    • Handle: RePEc:zbw:iwktre:157077
    DOI: 10.2373/1864-810X.13-02-03
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    Cited by:

    1. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314.

    More about this item

    Keywords

    Mietwohnungsmarkt; Steuerliche Neutralität; Abschreibung;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • R38 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Government Policy

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