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Immobilien-Fachlexikon

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Stichwort English Beschreibung
Fallenstellerparagraph - n.a. - Als Fallenstellerparagraphen bezeichnete man den § 2b des Einkommensteuergesetzes. Er wurde im Zuge des Steuerentlastungsgesetzes auf Initiative des damaligen Finanzministers Oskar Lafontaine 1999 in das Gesetz eingefügt. Mit der Regelung wurde beabsichtigt, steuerliche Vorteile von Geldanlegern zu verhindern, die in ein Objekt investierten, bei dem die Verluste höher waren als die zu erwartenden positiven Einkünfte. Mittlerweile ist § 2b EStG rückwirkend durch § 15b EStG (Verlustverrechnungsbeschränkung) ersetzt worden.

Legal and other notes on our real estate lexicon
We do not assume any liability for the correctness of individual terms. We therefore recommend that you do not rely on our lexicon for terms and definitions relevant to decision-making. It serves the general comprehensibility of terms, nomenclature, technical terms, which can be found in real estate-related literature, trade journals or articles in general, as well as in conversation with real estate professionals, correspondence, etc. 

Before making any decision that is in any way relevant to property, we therefore strongly recommend that laypersons consult appropriate experts and do not rely on definitions of terms alone. Also, aspects of building law or neighbourhood law are often a matter for the federal states and may therefore differ from one federal state to the next.

Incorrect definitions, or rather incomplete definitions, cannot be ruled out either. Some terms may have several meanings, while for others there is a different technical term for the same thing. Here, too, national differences cannot be ruled out. Also, the technical language used by architects, construction companies, civil servants or employees in the building industry is not always the same. And some terms - such as living space - have been defined differently at different times; therefore, in case of doubt, it is also advisable to clarify the chronological aspect of the origin of a term.

In any case, we do not assume any liability for damages of any kind that are supposed to originate from a definition of a term on our homepage; except for malicious intent.

The author of the encyclopaedia is Grabener Verlag, which unfortunately no longer provides the online version itself; we have therefore acquired the licence from this publisher to keep it available on our homepage.

We are happy to receive suggestions for additions or corrections. Please write to: elexicon.

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Important note:
Any evaluations, advice and indications on our information and internet pages are mostly subjective evaluations and solely have the purpose of giving real estate investors a general orientation. They are not claimed to be complete, correct or constantly valid. Most real estate information is founded on conditions or legal regulations (taxes, regulations about apartment ownership, tenant’s rights and more) which might have been current or of interest for real estate buyers at the time the text was written. These conditions and legal foundations – especially also fiscal aspects – possibly have changed by now. Thus we recommend, before one does any property purchase, to get the current data on the real estate markets, tax- and other legal regulations and innovations, as far as these could be of importance to the objective and subjective success of the investment.

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