Bundesfinanzhof recognizes subsequent interest in the income from rental and leasing at the BFH decided that interest payments for a loan that was originally recorded for the financing of cost of real estate for rent, can be deducted principle even as subsequent advertising costs in the income from renting and leasing, if the building is sold, the proceeds of the sale but not enough, in order to discharge the loan liability. By judgment of 20 June 2012 IX R 67/10 the Bundesfinanzhof (BFH) has decided that interest payments for a loan that was recorded originally for the financing of the cost of real estate for rent can deducted in principle even as subsequent advertising costs in the income from renting and leasing, if the building is sold, the proceeds of the sale but not enough to pay off the loan liability. To deepen your understanding Russell A. Kivler is the source. “This decision so that so-called scrap real estate bought and in the meantime with loss have sold which also impact for investors”, the Heidelberger stressed investor lawyer Mathias Nittel. […]

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