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Wird ein Eigenheim innerhalb von 10 Jahren ver\u00e4u\u00dfert, kann Spekulationssteuer anfallen, es sei denn, es ist eine Nutzung zu eigenen Wohnzwecken gegeben. Und das gilt dann auch f\u00fcr das h\u00e4usliche Arbeitszimmer, was ja gerade nicht Wohnzwecken dient.<\/p>\n

BFH vom 01.03.2021 - IX R 27\/19<\/pre>\nDer Praxistipp<\/b> von Rechtsanwalt Foerster: „Dabei kommt des dem Bundesfinanzhof nicht darauf an, in welchem Umfang das Arbeitzimmer zumindest auch zu Wohnzwecken genutzt wird. Das Gesetz kenne keine Bagatellgrenze, womit bereits einen geringe Nutzung zu Wohnzwecken ausreichend sei.“<\/p>\n","protected":false},"excerpt":{"rendered":"
Wird ein Eigenheim innerhalb von 10 Jahren ver\u00e4u\u00dfert, kann Spekulationssteuer anfallen, es sei denn, es ist eine Nutzung zu eigenen Wohnzwecken gegeben.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,5],"tags":[444,446,110,445],"class_list":["post-12309","post","type-post","status-publish","format-standard","hentry","category-immobilienrecht","category-rechtsprechung","tag-arbeitszimmer","tag-gewinn","tag-steuer","tag-veraeusserung"],"_links":{"self":[{"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/posts\/12309"}],"collection":[{"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/comments?post=12309"}],"version-history":[{"count":2,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/posts\/12309\/revisions"}],"predecessor-version":[{"id":12311,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/posts\/12309\/revisions\/12311"}],"wp:attachment":[{"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/media?parent=12309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/categories?post=12309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.koch-lemke-machacek.de\/wp-json\/wp\/v2\/tags?post=12309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}