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Fazit und Leitsätze für die Praxis

In: Immobiliensteuerrecht

Author

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  • Benedikt Aigner

Abstract

Zusammenfassung Die Basis einer fundierten Immobilien-Investitionsentscheidung bildet regelmäßig die Renditeerwartung. Insoweit bedeutsam sind besonders zwei Ertragskomponenten, welche in die Renditeerwartung miteinfließen: Erstens, der laufende Mietzins und zweitens, die Wertentwicklung der Vermögenssubstanz. Steuerlich bedeutsam sind somit Mietertrag und Veräußerungsgewinn. Dabei hängt die auf den Ertrag wirkende Steuerbelastungsquote maßgeblich vom Steuertarifsystem ab, in dem sich der immobilienhaltende Rechtsträger befindet. Die Bandbreiten der kumulierten effektiven Steuerbelastung auf den Ertrag des Vermietungsobjektes sind immens und reichen im Modellvergleich dieses Buches von 15,825 % bis 50,653 % – wohlgemerkt für ein und dieselbe Immobilie.

Suggested Citation

  • Benedikt Aigner, 2024. "Fazit und Leitsätze für die Praxis," Springer Books, in: Immobiliensteuerrecht, chapter 7, pages 123-124, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-45347-3_7
    DOI: 10.1007/978-3-658-45347-3_7
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