The start of the rental intention is relevant for the deduction of income-related expenses.

The determination of income from Rental and leasing follows the principle of Comparison The Revenue and the Advertising expenses. Under the term Advertising expenses are all Expenditure, which in connection with the Rental stand deductibles. These include, for example,. usually the depreciation allowance (AfA), Operating costs, Financing interest rates, maintenance and repair costs. Do they already fall Expenditure And, before one man Tenant found hat, can they exceptionally already before Start of Revenue generation be removed, provided a demonstrable Context with the future rental income given. To Advertising expenses to assert in such cases and also to Advance tax to retrieve, is Prerequisite, that the Decision to rent out clearly outward appearing. Although the Financial administration Clear Proof for the taxpayer's intention demand may, so it stands ECJ case law following in leasing a building the Input VAT deduction already in the Construction phase too, even if still no sales made. To take into account for the assertion of the Input tax deduction are also the Probability one taxable rental and those of a tax-free sale or rental. Updates to the Financing, regarding, for example, Urgency can also a Clue for a taxable rental of a building.

The Rental intention nach gängiger Vorstellung Supreme Administrative Court jurisprudence in one binding agreement have found their precipitation or due to other, Practicefor the Letter of Intentcircumstances going beyonde, with almost certainty fixed. In practice, in cases where retroactively no suitable tenant could be found, this Proof from the taxpayer's side often Difficult to provide. It is also questionable, what evidence by the tax authorities acknowledged werden. In einem aktuellen Urteil des Federal Fiscal Court dated 4.3.2014 (File reference RV/7103981/2009), the taxpayer submitted, as proof for the serious rental intention a written Estate agent's contract ahead. That BFG decided that this as Sufficient proof even if then due to lack of finding a tenant no actual rental was admitted. Furthermore, it was admitted as evidence that the taxpayer Financing his new Family residence demonstrably Met to be achieved Rental income plant. The BFG thus confirmed the line of the VwGH, according to which next to Simply switching off binding Agreements Also further evidence for the representation of the intention to rent. In the specific case, however, due to the lack of renting out the flat, no depreciation onto the Furnishings deductible as advertising costs.

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