Erhaltung vs Herstellung bei Einkünften aus VuV

This work deals with the distinction between maintenance and production expenses in tax law, which plays a significant role concerning the period of deductibility. The focus is on deductibility for non-business income. The paper relies not only on the current legal situation, recent case law, and comments from professional journals but also takes into account the changes made during the tax reform of 2015/2016. Thus, the work serves as a compact and, above all, current guide for all taxpayers generating income from leasing and renting in accordance with § 28 EStG 1988. A scientific-research section of the paper will engage in a legal comparison, examining the current legal situation of maintenance and production expenses for surplus income in Germany. The author investigates whether there are differences compared to Austrian tax law, and if so, what those differences are.