Wie ermit­telt das Finanzamt die orts­üb­liche Ver­gleichs­miete?

Die Wer­bungs­kosten sind anteilig zu kürzen, wenn eine Woh­nung zu einer Miete von weniger als 66% der orts­üb­li­chen Ver­gleichs­miete über­lassen wird. Die OFD Frank­furt erklärt den Finanz­äm­tern mit Ver­fü­gung vom 22.11.2015, mit wel­chen Methoden die orts­üb­liche Ver­gleichs­miete ermit­telt werden kann. Auch für Ver­mieter ist die Wei­sung der OFD inter­es­sant.

Wer­bungs­kosten bei Ver­mie­tung und Ver­pach­tung

Ver­mieter haben natur­gemäß ein Inter­esse daran, die für ihre Immo­bilie ange­fal­lenen Auf­wen­dungen in voller Höhe als Wer­bungs­kosten abzu­ziehen. Wird jedoch eine Woh­nung zu ver­bil­ligten Kon­di­tionen über­lassen, kann dieses Ansinnen durch­kreuzt werden. § 21 Abs. 2 EStG schreibt vor, dass eine Auf­tei­lung der Ver­mie­tungs­tä­tig­keit in einen ent­gelt­li­chen und einen unent­gelt­li­chen Teil vor­zu­nehmen ist, wenn die tat­säch­liche Miete weniger als 66% der orts­üb­li­chen Miete (bis ein­schließ­lich 2011: 56%) beträgt. Die Wer­bungs­kosten dürfen Ver­mieter nur in Höhe des ent­gelt­li­chen Teils abziehen.

Hin­weis: ins­be­son­dere bei der Ver­mie­tung und Ver­pach­tung an nahe Ange­hö­rige birgt diese steu­er­liche Rege­lung ein gewisses Steu­er­ge­stal­tungs­po­ten­zial. Wird die Schwelle von 66% bei der Über­las­sung von Wohn­raum nur knapp erreicht, kann der Ver­mieter die Wer­bungs­kosten des Miet­ob­jekts trotz ver­min­derter Miet­ein­nahmen wei­terhin in voller Höhe abziehen. Fak­tisch gesehen ergibt sich daraus ein Frei­be­trag in Höhe von einem Drittel der übli­chen Markt­miete.

Wie wird die orts­üb­liche Ver­gleichs­miete ermit­telt?

Um eine ver­bil­ligte Ver­mie­tung ober­halb der 66%-Schwelle ein­zu­richten, ist zunächst einmal eine ver­läss­liche und belast­bare Ermitt­lung der orts­üb­li­chen Miete not­wendig, an der die Höhe der tat­säch­li­chen Miete aus­ge­richtet werden kann. Sollte das Finanzamt im Nach­hinein von einer höheren Ver­gleichs­miete aus­gehen, ent­puppt sich die Ver­mie­tung und Ver­pach­tung als eine ver­bil­ligte Ver­mie­tung i.S.d. § 21 Abs. 2 EStG, was zur Kür­zung der ange­setzten Wer­bungs­kosten führt. Lange Strei­tig­keiten mit dem Finanzamt sind dann vor­pro­gram­miert.

Die neue Ver­fü­gung der OFD Frank­furt am Main zeigt, wie die hes­si­schen Finanz­ämter bei Ver­mie­tung und Ver­pach­tung an nahe Ange­hö­rige bzw. Arbeit­nehmer im Rahmen eines Dienst­ver­hält­nisses die orts­üb­liche Miete zu ermit­teln haben. Dabei sind fol­gende Aspekte der Wei­sung zu berück­sich­tigen:

Ver­mie­tung und Ver­pach­tung an nahe Ange­hö­rige

Damit ein Miet­ver­hältnis an nahe Ange­hö­rige von den Ämtern steu­er­lich aner­kannt wird, muss der Miet­ver­trag zivil­recht­lich wirksam geschlossen worden sein und tat­säch­lich wie ver­ein­bart durch­ge­führt werden. Sowohl der Ver­trags­in­halt als auch die tat­säch­liche Durch­füh­rung müssen dem Fremd­ver­gleich stand­halten.
Bestand­teile der orts­übli

Als orts­üb­liche Markt­miete wird von den Finanz­äm­tern die orts­üb­liche Kalt­miete zuzüg­lich der nach der Betriebs­kos­ten­ver­ord­nung umla­ge­fä­higen Kosten ange­setzt. Hierzu gehören ins­be­son­dere

  • die Grund­steuer
  • die Kosten für Wasser und Abwasser
  • Hei­zung
  • Stra­ßen­rei­ni­gung und Müll­ab­fuhr
  • Beleuch­tung
  • Gar­ten­pflege
  • Schorn­stein­rei­ni­gung, Sach- und Haft­pflicht­ver­si­che­rung und für den Haus­wart (§ 2 BetrKV).

Es wird also die orts­üb­liche Warm­miete mit der tat­säch­lich gezahlten Warm­miete ver­gli­chen.

Hin­weis: Da die umla­ge­fä­higen Kosten im Nor­mall­fall einen beacht­li­chen Teil im Ver­gleich zur Kalt­miete aus­ma­chen und auch im Rahmen einer ver­bil­ligten Ver­mie­tung kom­plett vom Mieter getragen werden, ist die Ein­rech­nung der Betriebs­kosten für den Ver­mieter von Vor­teil.

Bei der Ermitt­lung der Ver­gleichs­miete ist von orts­üb­li­chen Markt­mieten für Woh­nungen ver­gleich­barer Art, Lage und Aus­stat­tung aus­zu­gehen.

Ermitt­lung der orts­üb­li­chen Kalt­miete

Die OFD schreibt ihren Finanz­äm­tern fol­gendes abge­stuftes Ermitt­lungs­ver­fahren mit 7 Prü­fungs­stufen vor:

Stufe 1: vor­he­rige Fremd­ver­mie­tung

Wurde die Woh­nung vor Über­las­sung an nahe Ange­hö­rige an einen fremden Dritten ver­mietet, kann regel­mäßig der zuvor ver­ein­barte Miet­preis als orts­üb­liche Kalt­miete zugrunde gelegt werden.

Stufe 2: Miet­spiegel

Sofern eine Ermitt­lung nach Stufe 1 nicht mög­lich ist, sollen die Finanz­ämter die orts­üb­liche Miete anhand der ört­li­chen Miet­spiegel, qua­li­fi­zierten Miet­spiegel oder Miet­da­ten­banken von Städten und Gemeinden ermit­teln. Sollten darin Rah­men­werte genannt werden, darf auf den unteren Wert zurück­ge­griffen werden (s. BFH v. 17.8.2005, BStBl 2006 II, S. 71).

Stufe 3: Ver­wal­tungs­ei­gene Miet­wert­kal­ku­la­toren

Sofern für die betrof­fene Gemeinde keine Miet­spiegel exis­tieren, sollen die Finanz­ämter zur Ermitt­lung einer Kalt­miete auf ver­wal­tungs­ei­gene Miet­kal­ku­la­toren zurück­greifen.

Stufe 4: Internet

Konnte eine Ver­gleichs­miete nicht durch vor­ge­nannte Schritte ermit­telt werden, sollen die Finanz­ämter auf Inter­net­por­tale wie www.immoscout24.de zurück­greifen. Dabei sollen die im Umkreis zu ver­mie­tenden Immo­bi­lien ermit­telt und die durch­schnitt­li­chen Qua­drat­preise errechnet werden. Aus­ge­druckte Ange­bote sollen die Finanz­ämter zu ihren Akten nehmen, damit die Ermitt­lung auch im Nach­hinein nach­voll­ziehbar bleibt.

Stufe 5: Hoch­rech­nung ver­al­teter Miet­spiegel

Sofern vor­ge­nannte Wege nicht zum Erfolg geführt haben, soll auf alte Miet­spiegel zurück­ge­griffen werden, die von der Finanz­ver­wal­tung bis zum Weg­fall der Nut­zungs­wert­be­steue­rung auf­ge­stellt worden sind. Die dort aus­ge­wie­senen Werte sind über Preis­in­dizes an die aktu­elle Markt­lage anzu­passen, da die letzte Aktua­li­sie­rung dieser Über­sichten meist Mitte der neun­ziger Jahre statt­ge­funden hat.

Stufe 6: Bun­des­durch­schnitt­liche Miete

Die Ämter dürfen auf die bun­de­durch­schnitt­liche Kalt­miete je qm für Woh­nungen laut dem Mikro­zensus 2010 zurück­greifen, um einen Ver­gleichs­wert zu ermit­teln. Die Miete ist anhand des Preis­index für Mieten mit einer jähr­li­chen Stei­ge­rung von 1,15% für den jewei­ligen Ver­gleichs­zeit­raum fest­zu­schreiben. Anschlie­ßend muss der fest­ge­schrie­bene Wert „regio­nali

Stufe 7: Ermitt­lung durch den Bau­sach­ver­stän­digen

(Aus­nahms­weise) soll ein Gut­achten ein­ge­for­dert werden, wenn die vor­ge­nannten Methoden nicht zum Erfolg führen.

Hin­weis: Die Ermitt­lung der orts­üb­li­chen Markt­miete durch die Finanz­ämter ist so vor­zu­nehmen, dass diese auch im spä­teren Ein­spruchs­ver­fahren bzw. vor dem Finanz­ge­richt belastbar ist. Aus diesem Grund wird die Wert­fin­dung durch die Finanz­ämter aus­führ­lich doku­men­tiert. Das­selbe gilt auch für die Ver­mieter: er sollte anhand von aus­sa­ge­kräf­tigen Unter­lagen dar­stellen können, wie er die Ver­gleichs­miete ermit­telt hat.

OFD Frank­furt, Ver­fü­gung vom 22.1.2015, S 2253 A – 85 – St 227

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