> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10029300-einzahlung-in-die-instandhaltungsruecklage-erhaltungsruecklage-laut-weg-abrech.md). # Payment into the maintenance reserve according to the WEG statement Help on the Immodio entry item Contribution to the maintenance reserve / maintenance reserve according to the WEG statement.
Use this category for the amount you as an apartment owner **paid into your owners' association's maintenance reserve**. What matters is the share for your unit shown in your WEG annual statement or service charge statement. The maintenance reserve serves to save money for future maintenance and refurbishment measures on the communal property. The German Condominium Act expressly names accumulating an appropriate maintenance reserve as part of proper administration. ### What is the maintenance reserve? An owners' association can accumulate a reserve for future work on the communal property. Typical later measures can be, for example: * repairing or renewing the roof, * facade work, * work on the stairwell, * refurbishing communal pipes and cables, * repairs to communal technical installations, * work on balconies, as far as communal property is affected, * larger refurbishment measures on the communal property. ### Maintenance reserve or repair reserve? The term used in the Condominium Act today is: **maintenance reserve** In older statements and in everyday language you will often still find terms such as: * repair reserve, * maintenance provision, * repair reserve. For choosing this Immodio category, what is decisive is that it really is the **reserve share your WEG has accumulated**. ### Be sure to distinguish the contribution and the use For landlords the most important distinction is: **A contribution to the reserve**\ → this category **The WEG uses the reserve it has already accumulated for a specific measure**\ → the separate category **"Use of the maintenance reserve by the WEG"** These two transactions may not be confused for tax purposes. ### The contribution is not yet an item of income-related expenditure The fact that you paid the money to the WEG does **not** mean you can deduct the reserve share immediately as income-related expenditure of your let freehold apartment. The Federal Fiscal Court expressly confirmed this in its judgment of **14 January 2025 – IX R 19/24**. An apartment owner's contributions to the maintenance reserve are **not yet income-related expenditure for letting and leasing** at the time of the contribution. Deducting income-related expenditure only comes into consideration when the WEG actually spends the funds accumulated on corresponding maintenance measures. According to the Federal Fiscal Court that expressly also applies after the reform of the Condominium Act and the full legal capacity of the owners' association existing since 2020. ### Example: the service charge statement of a let freehold apartment Your WEG statement shows the following amounts for your apartment, for example: **Total service charge for the year: €4,200** Of which: * recoverable operating costs: €2,500 * non-recoverable running costs: €600 * the contribution to the maintenance reserve: €1,100 The **€1,100 contribution to the maintenance reserve** is recorded in this category. You may **not deduct the €1,100 as income-related expenditure** merely because you paid it as part of the service charge. ### When does the reserve become relevant for tax? Suppose the WEG has built up a larger reserve over the years. In 2026 it has the roof repaired and withdraws money from the maintenance reserve for it. Only at that point is there in principle the necessary economic connection with a specific maintenance measure. The share attributable to your let unit can then become relevant for tax. For this you use the separate category in Immodio: **"Use of the maintenance reserve by the WEG"** ### Example: contribution and use in the same year Your WEG statement shows: **your unit's contribution to the reserve: €1,000** At the same time, from reserves already accumulated: **€1,600 of your share was used for a roof repair.** These are then two different entry transactions: **€1,000 → a contribution to the maintenance reserve** **€1,600 → use of the maintenance reserve** It would be wrong to enter only the difference of €600. For the assessment for tax, the contribution and the actual use are to be kept separate. ### Not every use of the reserve is automatically immediately deductible This point is important too: The Federal Fiscal Court does say that deducting income-related expenditure is possible **at the earliest when the reserve is used**. That does not mean, however, that every use of the reserve is automatically fully and immediately deductible maintenance expenditure. It then has to be checked **what the WEG used the money for**. In 2026 the Federal Ministry of Finance continues to distinguish between: * immediately deductible maintenance expenditure, * acquisition costs, * production costs, * production costs close to acquisition. Where the expenditure is to be classified for tax as acquisition or production costs, the deduction is in principle only made through depreciation and not immediately. #### Example The WEG uses the reserve for an ordinary repair of the existing roof. → there can in principle be maintenance expenditure. The WEG instead uses the reserve as part of a measure that leads to an extension or a substantial improvement. → there can be production costs. The use of the reserve should therefore be assessed on the basis of the specific measure from the WEG statement. ### The 15% limit does not concern the contribution alone On the previous help page the 15% limit for production costs close to acquisition is already mentioned for this **contribution category**. I would remove that here or word it differently. For a mere contribution to the maintenance reserve the 15% limit plays no part yet, because the contribution is in any case not yet taken into account as income-related expenditure for tax. The 15% limit can only become relevant where the WEG actually uses reserves for specific refurbishment or modernisation measures and those measures fall within the relevant three-year period after the acquisition. The current Federal Ministry of Finance circular of 26 January 2026 explains the distinction from production costs close to acquisition. ### Do not confuse this with the entire service charge The monthly **service charge** normally contains several completely different components. For example: * recoverable operating costs, * administrative costs, * non-recoverable costs, * the maintenance reserve. For the **entire service charge paid monthly** Immodio has the separate category: **"The WEG's service charge"** For this DATEV expressly has in the V+V chart of accounts: **1590 10 – service charge – suspense item**. This category here, on the other hand, is intended specifically for the **reserve share** determined from the WEG statement. ### Why the WEG annual statement is important The monthly transfer of the service charge often does not show which amount is attributable for tax to operating costs, administrative costs and the reserve. The WEG's annual statement is therefore particularly important for landlords. Section 28 of the Condominium Act provides that the manager draws up an annual statement on the business plan after the end of the calendar year. An asset report also has to be produced which contains, among other things, the balance of the reserves. For the Immodio accounts you should therefore record the individual items of the WEG statement according to their actual nature. ### No entry as income-related expenditure merely because of the contribution ELSTER also expressly points out that additional payments or refunds of service charges **excluding contributions to the maintenance reserve** are to be carried into the corresponding cost items. The notes on annex V deal with the maintenance expenditure that is actually deductible separately. The mere contribution to the reserve should therefore **not be entered as immediately deductible maintenance expenditure in annex V**. ### Actual maintenance expenditure in annex V Where the WEG later uses the reserve for maintenance measures that are deductible for tax, that maintenance expenditure is taken into account in annex V. For the 2025 income tax return, ELSTER deals with maintenance expenditure in **lines 55 to 72**. The mere contribution to the maintenance reserve, on the other hand, does not yet belong there. ### The reserve is not at the individual owner's free disposal The Federal Fiscal Court points out that after the contribution the individual owner can no longer access these funds freely. The funds belong to the owners' association and are intended for the communal purposes. That does **not**, however, justify an immediate deduction of income-related expenditure. For tax, the decisive connection with the letting only arises when the WEG uses the funds for a specific measure. ### Not recoverable from the tenant The contribution to the maintenance reserve may **not be recovered from the tenant through the operating cost statement**. Operating costs are costs arising on a running basis. The Operating Costs Ordinance, by contrast, **expressly excludes maintenance and repair costs from operating costs**. A reserve for future refurbishment measures is therefore all the more not a recoverable running operating cost item. The **"Recoverable in the operating cost statement"** switch should stay disabled for this category. ### The WEG statement and the operating cost statement are not the same thing The WEG statement addressed to you as an apartment owner regularly contains costs that you may **not pass on to your tenant in full**. These include in particular: * the manager's costs, * maintenance and refurbishment costs, * contributions to the maintenance reserve. For the operating cost statement with your tenant, only the costs recoverable under the rental agreement and operating cost law may be taken into account. Never simply carry the total amount of the WEG service charge into the tenant's operating cost statement. ### Assignment in Immodio For this category the assignment shown in the screenshot is: **Assignment → Unit** appropriate. The reserve share is shown in the WEG statement for your specific freehold or part-ownership unit. Select the apartment, commercial unit or other WEG unit to which the reserve amount relates. The entry should **not be assigned to the tenancy**, because the obligation to pay the maintenance reserve arises from your position as an apartment owner and not from the rental agreement with your tenant. Sections 19 and 28 of the Condominium Act tie the creation of the reserve and the corresponding advance payments to the owners' association and its owners. ### No 19% VAT **No blanket VAT of 19%** should be entered on the contribution to the maintenance reserve. With the reserve payment you are not yet buying a specific tradesman's service. The money is initially merely accumulated within the WEG for future measures. VAT in principle arises on supplies of goods and other services by a business for consideration. The mere contribution to the reserve is not itself such a service to the apartment owner. For this Immodio category the following should therefore apply: **VAT: none** Where Immodio technically needs a percentage: **0%** That is not the zero rate under VAT law but a technical representation of an entry without VAT. ### The VAT on the later tradesman's invoice is a different transaction Where the WEG later uses the reserve to pay a roofer, for example, that invoice can of course contain VAT. That does not change the fact that the **earlier contribution to the reserve was itself not a 19% entry**. The VAT treatment of the later measure is to be assessed at the time of the actual use and on the basis of the underlying invoice. ### Interest on the maintenance reserve Another special case is interest the WEG earns on the reserve assets invested. This interest is not part of your contribution to the maintenance reserve. For investment income from a maintenance reserve, the Federal Ministry of Finance provides for a special procedure: the manager can in principle allocate the pro rata investment income and the capital gains tax withheld to the apartment owners by co-ownership shares and inform them of it. Such interest income should therefore not be mixed with the contribution to the reserve dealt with here. ### Do not enter here Do not use this category in particular for: * the entire monthly service charge, * recoverable operating costs from the WEG statement, * non-recoverable administrative costs, * maintenance measures already actually paid for from the reserve, * special levies for specific measures, without checking their purpose, * direct tradesmen's invoices, * repairs to the separate property, * deposits, * the owner's private reserves. For the **actual use of WEG reserves that have been accumulated**, use the separate category: **"Use of the maintenance reserve by the WEG"** ### Which documents should you keep? Keep in particular: * the WEG annual statement, * the business plan, * the WEG's asset report, * an overview of the development and balance of the maintenance reserve, * resolutions of the owners' meeting, * proof of payment of the service charges, * the split of the service charge statement for your unit, * documents on later withdrawals from the reserve, * invoices or details of the measures financed from the reserve. The asset report is particularly helpful, because Section 28 (4) of the Condominium Act expressly provides for the balance of the reserves to be presented in it. ### Classification in Immodio **Type of entry:** a payment not immediately effective for tax / separating out the WEG service charge\ **Immodio ID:** 10029300\ **Assignment:** unit\ **Treatment for tax on contribution:** not income-related expenditure\ **Recognition for tax:** in principle only when the reserve is actually used for measures that can be taken into account for tax\ **Operating cost statement:** not recoverable\ **VAT:** none; technically 0%\ **Tax form:** not a direct item of income-related expenditure on the basis of the contribution alone\ **Related category:** "Use of the maintenance reserve by the WEG" #### Be sure to correct or check the DATEV account The previous Immodio help page stores **970 00**. I would **not publish** that as it stands. The official DATEV SKR 03 for letting and leasing 2026 shows: **0970 00 – other provisions** and separately: **1590 10 – service charge – suspense item**. A separate standard account with the DATEV designation "contribution to the maintenance reserve" is not contained in the published V+V chart of accounts. Immodio's internal mapping of this special category should therefore be checked before a specific DATEV account number is named in the help. For the **actual use** of the reserve, DATEV provides for example **4801 00 "maintenance expenditure fully deductible, directly assigned"**; there are also other variants for proportionately assigned and non-deductible shares. Whether 4801 actually fits, however, depends on the specific measure financed from the reserve. For the **blue note in Immodio** I would write: > **Only enter here the share shown in your WEG statement that was paid into the maintenance reserve. The contribution is not yet an expense deductible for tax and may not be recovered from the tenant. Where the WEG has actually used reserves for a measure, enter that separately under "Use of the maintenance reserve by the WEG".** The previous section **"Legally important" with immediately deductible maintenance expenditure and the 15% limit** should likewise be replaced on this page. It describes the **later use** of the reserve, not the contribution to it. Use this category for the amount you as an apartment owner **paid into your WEG's maintenance reserve** in the billing year. The reserve is accumulated by the owners' association so that future maintenance and refurbishment measures on the communal property can be financed. In older WEG statements the maintenance reserve is often still called the **repair reserve**. Contributions to the maintenance reserve are not recoverable operating costs. They may therefore **not be recovered from the tenant through the operating cost statement**. **What can be entered here?** Enter here the **amount attributable to your freehold apartment** that was paid into the maintenance reserve in the billing year. This can include, for example: * regular contributions to the maintenance reserve as part of the service charge, * a contribution to the maintenance reserve resolved on annually, * additional contributions to the reserve, * a special payment or special levy where it was expressly paid into the maintenance reserve. **Where do I find the amount?** Depending on the WEG management, the amount can be described differently. Look in particular for details such as: * contribution to the maintenance reserve, * contribution to the repair reserve, * payment towards the maintenance reserve, * reserve contribution, * repair reserve, * development of the maintenance reserve. The details can be in your individual statement, in a separate statement of the reserve's development or in other annexes to the WEG statement. Take only the **contribution amount attributable to your freehold apartment**. **Do not enter the balance of the reserve** The **balance of the maintenance reserve at the end of the year** is not the same as your contribution in the billing year. Do not enter, therefore: * the WEG's entire reserve balance, * your notional share of the existing reserve balance, * the opening or closing balance of the maintenance reserve. Only the **contribution for the respective billing year** is relevant for this entry. **Why does the contribution have to be entered separately?** The contribution to the maintenance reserve has to be separated from the other costs in your WEG statement. With a freehold apartment that is let, the contribution to the maintenance reserve is **not yet an immediately deductible item of income-related expenditure**. It is generally only taken into account for tax when the WEG actually uses the accumulated funds for corresponding measures. **The contribution and the use can fall in different years** The contribution to the reserve and its later use are two separate processes. Example: * In 2026 you pay a share of **€900** into the maintenance reserve. The WEG does not use these funds at first. * The **€900 is recorded as a contribution to the maintenance reserve for 2026**, but at that point it is not yet corresponding maintenance expenditure for tax purposes. Where the WEG uses funds from the reserve for a roof repair in a later year, your share attributable to that measure is recorded separately in the year of the actual use through **"Use of the maintenance reserve by the WEG"**. The amount of the later use of the reserve does **not** have to match the amount of your contribution in the same year. **Distinguishing special levies correctly** With a special levy too, what matters is **what the WEG uses the payment for**. Where a special levy is first paid into the maintenance reserve, the corresponding payment can be recorded here. Where a special levy is instead used directly to finance a specific repair or other measure and is not paid into the maintenance reserve at all, it is **not** a contribution to the maintenance reserve. In that case use the entry category appropriate to the specific expense. **Assignment** This entry concerns the amount attributable to your freehold apartment that was paid into the maintenance reserve in the billing year. For the assignment, therefore, select the **unit** to which the WEG statement relates. **When this category should not be used** Do not enter here: * the entire balance of the maintenance reserve, * your notional share of the reserve balance, * a use of or withdrawal from the maintenance reserve, * repair or maintenance measures financed from the reserve, * other non-recoverable costs from the WEG statement, * the WEG's administrative costs, * the WEG's recoverable operating costs, * special levies used directly for a specific measure and not paid into the reserve, * repairs or maintenance to your separate property that you paid for directly yourself. Where the WEG already used funds from the reserve for a specific measure in the billing year, also record your corresponding share through the category **"Use of the maintenance reserve by the WEG"**. **Documents for the bookkeeping and the tax return** Keep in particular: * the WEG annual statement, * the individual statement for your freehold apartment, * the development of the reserve, * the asset report, * the business plan, * resolutions on additional contributions to the reserve or special levies, where applicable. This makes it possible to see later **which amounts were merely paid into the reserve and which amounts were actually used by the WEG**.