If an heir cannot use the family home themselves for health reasons, they do not lose the inheritance tax exemption for it. This was decided by the Federal Fiscal Court (BFH, judgment of December 1, 2021 - II R 18/20). In this case, a claimant had lived in the single-family home inherited from her father for a while. However, due to health problems, she had been living there...
Italy may oblige real estate agents such as Airbnb to withhold 21% tax on the rent and pay it to the tax authorities. The freedom to provide services does not preclude either the obligation to collect and transmit information or the obligation to withhold taxes. This is the opinion of Advocate General Maciej Szpunar of the European Court of Justice (ECJ)...
Does a community of owners have to pay for the costs of tap water damage in an individual apartment if the insurance only partially reimburses them? The Federal Court of Justice (BGH) will examine this question at a hearing on Friday, September 16, 9 am. The case has already been heard by the Cologne District Court (AZ: 204 C 171/19) and the Cologne Regional Court (AZ: 29 S 146/20)....
Landlords may not simply pass on the costs of smoke detectors to their tenants via the service charge bill. This is because the costs are not apportionable. This was decided by the Federal Court of Justice (VIII ZR 379/20). In this case, a landlady installed smoke alarms and commissioned a company to carry out maintenance. She informed her tenant of the expected costs and...
In Stuttgart, residents living in an environmental and truck transit ban zone must continue to accept the passage of trucks. This has now been decided by the Federal Court of Justice (BGH; VI ZR 110/21). The residents had sued for injunctive relief because a haulage company "violated the ban on through traffic several times a day" and they assumed that the passage of trucks posed a health hazard. Even before the...
Are property owners entitled to Harzt IV benefits? This depends on the size of the property and the number of residents, as the Federal Constitutional Court (BVerfG) has now ruled (1 BvL 12/20). This is because "funds of the general public that are intended to help its needy members can only be used in cases of actual need", according to the...
Building owners are not obliged to provide building contractors with so-called building contractor insurance. This was recently decided by the Higher Regional Court (OLG) Zweibrücken (Ref. 2 O 315/19). In the case in question, a dispute arose between a married couple of builders and a trades company regarding the quality of the construction services provided. The client couple refused...
Even if a wife has another registration address abroad, this does not preclude her from living in an apartment with her husband in Germany (Amtsgericht Frankfurt am Main, Urt. v. 17.03.2022, 33 C 2294/21 (29)). This was recently decided by the Local Court of Frankfurt am Main. In this case, a husband had died in 2020. The son informed the landlady of this and demanded...
Property owners must also comply with the consideration requirement in building law if they want to build parking spaces for electric vehicles (VG 13 K 184/19). This was recently decided by the administrative court in Berlin. In this case, the owner of a property in Berlin-Prenzlauer Berg wanted to build five parking spaces with two electrical connections. On the property there are...
A ruling by the Higher Administrative Court (OVG) on the calculation of wastewater charges in the town of Oer-Erkenschwick now has consequences for the whole of North Rhine-Westphalia. In this case, a property owner had filed a complaint against a wastewater assessment notice for 2017. According to this, he was supposed to pay around 600 euros in wastewater charges. The OVG came to the conclusion that the wastewater notice was unlawful and also...
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