Planning phase single-family house - construction of a granny flat

Hello everyone,

we are currently in the planning phase of our single-family house. A granny flat is planned, which will only be finished as far as necessary. Renting it out to third parties is not planned; it is intended to be used later by the children or a parent.

If the granny flat is not rented out, can the costs still be claimed on taxes? If yes, what needs to be considered (separate bank account, etc.)?

Thank you very much for your tips!

I can't imagine why? For what?

If you are not actively trying to rent out, the tax office will put a stop to it.

If you do not actively try to rent out, ...

...and can also prove this...

Sorry, but you come up with ideas. According to your statements, it is supposed to be owner-occupied (in the future). Everything else would be tax fraud, you can't deduct anything except the usual things like household-related services. Interest NO!

Hello,

thank you very much for the answers.

Suppose our planning is thrown overboard and we rent out the [Einliegerwohnung] externally over time.

Can I then deduct costs at this later point in time?

We want to be prepared for all cases and not make a mistake in the current phase.

Thanks & regards

We want to be prepared for all eventualities and not make a mistake at this stage.

"wash my fur, but don’t get me wet" doesn’t work; with your professional background (if the information is correct) you should actually know that ;) Rhineland greetings