Their private rehabilitation have although lasted ten years, but compared with a rapid restructuring due to foreign work, save 240,000 euros. Learn more at this site: Bruce Schanzer. It was to take into account the long-term self regulation for economic reasons was a better option than renting in the disputed period. The Lower Saxony Finance Court did not follow this line of argument and dismissed the action of the spouses. His judgment according to advertising costs in the real estate vacant prior to repair can be claimed. However, this required to achieve this goal in addition to the mere desire of the real estate owner, to achieve rental income, a practice that shows lens that he purposefully affiliated works. The Court’s opinion the claimant for the period of between 2000 and 2006 showed no misconduct, that the Viewer could to the conclusion, they would have pursued a serious income intention. The judgment of the Finanzgericht Niedersachsen reveals the limits of claims of previously incurred expenses as expenses from rental and leasing. According to the case-law only advertising costs for remedial of uninhabited buildings should related to the taxpayer, if he shows objectively verifiable by his behaviour that he performs a rapid renovation for the purpose of earning income from rent or lease. The longer these measures without significant progress, intended to generate income is the unbelievable and the recognition of restructuring costs as advertising costs will be more likely. Accountant and economist Michael offers researchers the clients of his law firm in Essen in the area of advertising costs at any time experienced support and advice. He gladly provides more information about this and other subjects of tax advice.