Enhver, der ejer et enfa\u00admi\u00adlie\u00adhus, ken\u00adder pro\u00adb\u00adle\u00admet: Skat\u00adte\u00adv\u00e6\u00adse\u00adnet fast\u00ads\u00e6t\u00adter ved beregn\u00adin\u00adgen af ejen\u00addoms\u00adskat\u00adten et bolig\u00adare\u00adal, der for eje\u00adrens ved\u00adkom\u00admen\u00adde fore\u00adkom\u00admer for h\u00f8jt. En nylig dom fra skat\u00adter\u00adet\u00adten i Ber\u00adlin-Bran\u00adden\u00adburg g\u00f8r det klart, at ikke alle k\u00e6l\u00adder\u00adrum auto\u00adma\u00adtisk skal betrag\u00adtes som boligareal.<\/p>\n\n\n\n
Sagen dre\u00adje\u00adde sig om vur\u00adde\u00adrin\u00adgen af et enfa\u00admi\u00adlie\u00adhus med hen\u00adblik p\u00e5 ejen\u00addoms\u00adskat. Det var ube\u00adstridt, at bolig\u00adarea\u00adlet over jor\u00adden udgjor\u00adde ca. 147 kva\u00addrat\u00adme\u00adter. I k\u00e6l\u00adde\u00adren, der var fulds\u00adt\u00e6n\u00addig under jor\u00adden, befandt der sig desu\u00adden et rum p\u00e5 26,44 kva\u00addrat\u00adme\u00adter. Det\u00adte rum hav\u00adde en indven\u00addig h\u00f8j\u00adde p\u00e5 2,10 meter, kun\u00adne opv\u00adar\u00admes og hav\u00adde et lil\u00adle vin\u00addue, der ude\u00adluk\u00adken\u00adde lod dags\u00adlys og frisk luft tr\u00e6n\u00adge ind via en git\u00adteraf\u00ads\u00adk\u00e6r\u00admet lys\u00adsk\u00adakt. Rum\u00admet blev anvendt som opbevaringsrum.<\/p>\n\n\n\n
Skat\u00adte\u00adkon\u00adto\u00adret med\u00adreg\u00adne\u00adde uden vide\u00adre det\u00adte k\u00e6l\u00adder\u00adrum i bolig\u00adarea\u00adlet og n\u00e5e\u00adde der\u00admed frem til et sam\u00adlet are\u00adal p\u00e5 173 kva\u00addrat\u00adme\u00adter. Eje\u00adre gjor\u00adde med suc\u00adces inds\u00adigel\u00adse mod dette.<\/p>\n\n\n\n
Skat\u00adter\u00adet\u00adten i Ber\u00adlin-Bran\u00adden\u00adburg pr\u00e6cis\u00ade\u00adre\u00adde, at bolig\u00adare\u00adal\u00adfor\u00adord\u00adnin\u00adgen (WoFlV) er afg\u00f8\u00adren\u00adde for beregn\u00adin\u00adgen af bolig\u00adarea\u00adlet i den stan\u00addar\u00addi\u00adse\u00adre\u00adde indt\u00e6gts\u00adv\u00e6r\u00addi-meto\u00adde. I hen\u00adhold til den\u00adne for\u00adord\u00adning betrag\u00adtes k\u00e6l\u00adder\u00adrum, der ikke er indret\u00adtet til per\u00adma\u00adnent ophold med hen\u00adblik p\u00e5 beb\u00adoel\u00adse, som s\u00e5kald\u00adte til\u00adh\u00f8\u00adren\u00adde rum. Dis\u00adse med\u00adreg\u00adnes ikke ved beregn\u00adin\u00adgen af boligarealet.<\/p>\n\n\n\n
I det kon\u00adkre\u00adte til\u00adf\u00e6l\u00adde man\u00adgle\u00adde k\u00e6l\u00adder\u00adrum\u00admet den n\u00f8d\u00adven\u00addige indret\u00adning til beb\u00adoel\u00adse: Der var ingen gulv\u00adbel\u00e6g\u00adning, og der var util\u00adstr\u00e6k\u00adke\u00adlig ven\u00adti\u00adla\u00adti\u00adon og bely\u00ads\u00adning. Ret\u00adten betrag\u00adte\u00adde det der\u00adfor som et typi\u00adsk til\u00adh\u00f8\u00adren\u00adde rum, der ikke skal med\u00adreg\u00adnes i bolig\u00adarea\u00adlet. Det st\u00f8r\u00adre are\u00adal, som skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne hav\u00adde fast\u00adsat, var der\u00admed fejlagtigt.<\/p>\n\n\n\n
Enkelt\u00adfa\u00admi\u00adlie\u00adhu\u00adse vur\u00adde\u00adres i hen\u00adhold til vur\u00adde\u00adringsloven ved hj\u00e6lp af den stan\u00addar\u00addi\u00adse\u00adre\u00adde indt\u00e6gts\u00adme\u00adto\u00adde. Her bereg\u00adnes ejen\u00addoms\u00adskat\u00adte\u00adv\u00e6r\u00addien ud fra den kapi\u00adta\u00adli\u00adse\u00adre\u00adde net\u00adto\u00adind\u00adt\u00e6gt og den dis\u00adkon\u00adte\u00adre\u00adde grund\u00adv\u00e6r\u00addi. Net\u00adto\u00adind\u00adt\u00e6g\u00adten afh\u00e6n\u00adger blandt andet af bolig\u00adarea\u00adlet. Jo st\u00f8r\u00adre det fast\u00adsat\u00adte bolig\u00adare\u00adal er, des\u00adto h\u00f8je\u00adre bli\u00adver som regel ejen\u00addoms\u00adskat\u00adte\u00adv\u00e6r\u00addien og der\u00admed skattebyrden.<\/p>\n\n\n\n
Afg\u00f8\u00adrel\u00adsen har prak\u00adtisk betyd\u00adning for alle eje\u00adre af enfa\u00admi\u00adlie\u00adhu\u00adse eller ejer\u00adle\u00adj\u00adlig\u00adhe\u00adder, hvor skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne har med\u00adreg\u00adnet k\u00e6l\u00adder\u00adrum i bolig\u00adarea\u00adlet. Hvis man har mod\u00adta\u00adget en s\u00e5dan afg\u00f8\u00adrel\u00adse, b\u00f8r man under\u00ads\u00f8\u00adge, om den anvend\u00adte bolig\u00adare\u00adal\u00adbe\u00adreg\u00adning er kor\u00adrekt. Det afg\u00f8\u00adren\u00adde er ikke ale\u00adne rum\u00adh\u00f8j\u00adden eller mulig\u00adhe\u00adden for opv\u00adarm\u00adning, men rum\u00admets sam\u00adle\u00adde indret\u00adning og dets fak\u00adtis\u00adke egne\u00adthed som beboelsesrum.<\/p>\n\n\n\n
Hvis et k\u00e6l\u00adder\u00adrum ude\u00adluk\u00adken\u00adde anven\u00addes som opbe\u00adva\u00adrings\u00adrum eller lager, og der mang\u00adler en ordent\u00adlig gulv\u00adbel\u00e6g\u00adning samt til\u00adstr\u00e6k\u00adke\u00adlig ven\u00adti\u00adla\u00adti\u00adon og bely\u00ads\u00adning, kan det if\u00f8l\u00adge den g\u00e6l\u00adden\u00adde lov\u00adgiv\u00adning ikke betrag\u00adtes som boligareal.<\/p>\n\n\n\n
Dom\u00admen fra Skat\u00adter\u00adet\u00adten i Ber\u00adlin-Bran\u00adden\u00adburg blev afsagt den 3. marts 2026 under sags\u00adnum\u00admer 3 K 3118\/25. I det enkel\u00adte til\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning for at kon\u00adtrol\u00adlere, om der er even\u00adtu\u00adel\u00adle fejl i ens ejendomsskattebeslutning.<\/p>\n\n\n\n