Abstract (eng)
This thesis examines the tax consequences of structural measures on buildings rented for residential
purposes, which are used on the one hand in business assets and on the other hand in
private assets to generate income. In addition, this work deals with categorization aids for
various structural measures and possible leeway. Legal texts, literature (comments) and,
above all, decisions of the highest court were used for the investigations. The results of the
analysis made it possible to create categorization aids for the tax classification of structural
measures, and that tax design leeway exists, which partly results from not yet fully understood
case law.