> 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/10143800-verwendung-der-erhaltungsruecklage-ruecklagenverwendung-durch-weg.md). # Use of the maintenance reserve by the WEG Help on the Immodio entry item Use of the maintenance reserve / use of the reserve by the WEG.
Use this category where your WEG **actually used funds from the maintenance reserve for a maintenance or refurbishment measure** in the billing year. Unlike the contribution to the maintenance reserve, the actual use of the accumulated funds can be relevant for tax with a freehold apartment that is let. It does not matter that you did not pay the amount again from your own bank account in the year of use. What is decisive is that the WEG used reserves accumulated earlier for a specific measure on the communal property. #### What can be entered here? Enter here the **share attributable to your unit of the maintenance reserve actually used**, as far as the reserve was used for measures to be treated as maintenance expenditure for tax purposes. Typical examples can be: * repairs to the roof, * refurbishment of the facade, * repairs to communal pipes and cables, * repairs to the central heating system, * refurbishment of the stairwell, * repairs to the lift, * refurbishment of balconies or other parts of the communal property, * repairs to the underground car park, cellar or communal outdoor facilities, * other maintenance and refurbishment measures on the communal property. What matters is not the amount of your earlier contributions to the reserve but the **share attributable to your freehold apartment of the reserve actually used in the respective year**. #### Where do I find the amount? The use of the reserve can be described and presented differently depending on the WEG management. Look in particular for descriptions such as: * use of the maintenance reserve, * withdrawal from the maintenance reserve, * reserve withdrawal, * use of the repair reserve, * measures financed from the reserve, * development of the maintenance reserve. The corresponding details can be in the WEG statement, the individual statement, a statement of the reserve's development or in additional annexes from the property management. {% hint style="info" %} Do **not** take the entire amount used by the WEG, but only the share attributable to your freehold apartment. {% endhint %} #### Note the difference between use and withdrawal What is decisive is the **actual use of the reserve for a specific measure**. A mere transfer of money between different accounts of the WEG is not yet a maintenance measure relevant for tax. Check in particular, therefore, whether the reserve withdrawal shown was actually used or merely transferred to another account of the WEG. #### The tax treatment With a freehold apartment that is let, contributions to the maintenance reserve cannot yet be taken into account as income-related expenditure. Only when the WEG actually uses the accumulated funds can the corresponding share be taken into account for tax. **Not every use of the reserve is automatically immediately deductible as income-related expenditure**, however. Ordinary repair and maintenance measures are generally maintenance expenditure. Extensive building work can, however, be classified for tax as acquisition or production costs or as production costs close to acquisition, for example, and may then not simply be applied in full as running maintenance expenditure. That can be relevant in particular with larger extensions, fundamental redesigns or extensive modernisation measures. {% hint style="info" %} Where the tax classification of a larger measure is unclear, you should check it before making the entry or discuss it with your tax adviser. {% endhint %} #### Assignment For the assignment select the **property** to which the freehold apartment belongs. Enter only the share of the use of the reserve actually assigned to your freehold apartment or your co-ownership share. #### Do not recover from the tenant Using the maintenance reserve typically serves to finance maintenance and refurbishment measures. The entry serves in particular to show the landlord's expenditure correctly and to assign it for tax in the [**DATEV export**](/en/anleitung/einnahmen-und-ausgaben/datev-export.md) to your tax adviser. {% hint style="warning" %} These costs are not recoverable operating costs and are therefore **not recovered from the tenant**. {% endhint %} #### When this category should not be used Do not enter here: * your contribution to the maintenance reserve, * the entire balance of the maintenance reserve, * your notional share of the existing reserve balance, * mere transfers within the WEG without a specific maintenance measure, * the WEG's recoverable operating costs, * the WEG's administrative costs, * repairs to your separate property that you commissioned and paid for directly yourself, * measures to be treated for tax as acquisition or production costs, * maintenance measures already recorded elsewhere in Immodio. For your contribution to the reserve use the category **"Contribution to the maintenance reserve according to the WEG statement"** instead. #### 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, * resolutions of the owners' meeting on carrying out and financing the measure, * a list of the measures financed from the reserve, * evidence of the share attributable to your unit, * invoices or cost lists for the underlying measure, where applicable. These documents help in particular to show **when, in what amount and for what the maintenance reserve was actually used**.