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Critics such as Peter Murphy argue that any traditional masculine roles are destructive. Prospero and Miranda have books in their cave like the ladies in The Shipwreck.

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The Burney Letter New York University Press, Autobiography and Novel in Eighteenth-Century England. Cambridge, Massachussets and London: Over time, captivity narratives have fulfilled different goals, evolving and adapting themselves to the emergence of new formats and new media. Since the apparition of motion pictures, movies dealing with the topic of captivity are numerous, from The Searchers to the most recent, Captivity This essay examines the main characteristics of the genre and its evolution from colonial times to present-day America, in order to show how captivity narratives have changed to adjust to contemporary sensibilities.

This essay also considers what uses captivity narratives have been put to and how they have changed and been modified to convey ends other than those envisaged by the authors of Puritan captivity narratives.

Since Mary Rowlandson published the famous record of her captivity experience in , captivity narratives have become an extremely popular and successful genre. Maybe more than any other literary genre, captivity narratives have been considered a distinctively all-American genre.

Over time, they have fulfilled different goals, evolving and adapting to the emergence of new formats and new media. I Want to Believe , with the release of Captivity and stories about female American soldiers in Iraq in between. This essay also examines what uses captivity narratives have been put to and how they have changed and been modified to convey ends not envisaged by the authors of the first captivity narratives.

Mary Rowlandson was an Englishwoman who migrated to America with her family as a child. Married to a minister, her life seemed dull and unlikely to make it into historical records, were it not because she and her three children were taken captive in the course of a Native American attack to her home in Lancaster in February Rowlandson spent the following eleven weeks and five days among the Native Americans and underwent several removals, being separated from her children one of whom died during captivity.

The sovereignty and goodness of GOD, together with the faithfulness of his promises displayed, being a narrative of the captivity and restoration of Mrs. Especially to her dear children and relations. The Puritans endorsed universal literacy so that all believers could read the Bible, but, considering writing as a separate activity from reading, they deemed it unnecessary to teach women to write. That a woman should be able to write, and, moreover, should attempt entrance into the public sphere by getting published, was certainly a bold move.

In the title of her account Rowlandson asserted that she had composed her work for her own private use and was later encouraged to make it available to a larger audience. Still, the fact that He chastised them meant that He still cared for their salvation and the state of their souls.

As more and more captivity narratives were published some of them fraudulent, fictional stories , substantial changes took place in them — more emphasis was placed on the gory details scenes of Native Americans scalping, burning alive and raping young women were particularly favored by writers and audiences alike and references to Divine Providence disappeared or appeared for reasons of convention rather than religious conviction.

Sadistic tortures were as appealing to readers as the romantic musings of Noble Savages. That they learned this lesson well was amply demonstrated in the dozens of books circulated in the late eighteenth century.

The red men who ravaged the frontiers in these lurid accounts were reincarnations of the Wild Men of medievalism: All were masters of the most sophisticated techniques for torturing their victims.

These were described with obvious delight: The savages guilty of such tortures were far from noble. Thus, captivity narratives were no longer being written for the moral enlightenment of the community but for sheer entertainment. The West, the new frontier for Americans after the Revolution, was still peopled by savage Native Americans, and thus became the new setting for captivity narratives.

Captivity narratives did not disappear, they were just progressively located further westwards. The first cinematographic captivity narratives were westerns posing the struggle between American colonists and savage Native Americans. One of the best known examples is The Searchers, directed by John Ford Starring John Wayne and Natalie Wood, the movie depicts how Comanche Native Americans kill a family and kidnap the two daughters, one of whom is killed whereas the other assimilates and eventually marries a Native American.

Hollywood found a gold mine in the captivity narrative genre because contemporary audiences proved to be as fascinated by captivity narratives as seventeenth-century Puritan readers had been. That westerns fell out of fashion was far from causing the end of cinematographic captivity narratives. Lately, the predominant film genre used to explore captivity narratives is the horror movie. Horror movies have also contributed their share towards reinterpreting and popularizing the captivity narrative, capitalizing on the conventions of the genre.

Characteristics of captivity narratives such as isolation from society, captivity at the hands of an evil being, ritual mutilation, sexual abuse, helplessness and impotence, etc. The horror movie Saw and its six sequels2 can be interpreted as a particular case of captivity narrative in which the captor puts his captives into a very peculiar game for their survival, in which they have to win if they want to be freed. The captives are impotent in the hands of an all-knowing and all-powerful captor he knows what their deepest fears are, a circumstance he exploits for his own ends who keeps them captive for unknown reasons.

All these themes appear constantly in captivity narratives both then and now, be it in seventeenth-century Puritan captivity narratives or twenty-first-century Hollywood horror movies.

The aggressive publicity campaign used to advertise the movie included giant billboards featuring actress Eliza Cuthbert in these four instances of the process of captivity. The over explicit billboards caused a huge controversy, especially among pro-feminist groups. Especially outrageous in their eyes was the fact that, apparently, the whole campaign had been designed with the only aim of causing uproar and generating talk of the movie, which had received harsh reviews prior to its release Soloway, All in all, despite its aggressive marketing campaign, Captivity is not so far away from eighteenth-century captivity narratives that revelled in young maidens being tortured, scalped, burned alive or raped by Native Americans.

The New York society of supermodels and nightclubs of the protagonist of Captivity could not be more remote Puritan New England but, at the core, captivity remains largely the same experience. Jennifer wakes up to find herself confined to an alien environment where she becomes both a victim of rituals she cannot fully understand and a witness to the torture of other captives.

Like a Puritan goodwife,4 she is totally in the hands of a stranger. Though Rowlandson put a special emphasis on the fact that she was not raped during her captivity, rape soon became a fixture in later captivity narratives in order to advance the idea that Native Americans were viciously cruel and a threat to white purity. The Puritans abhorred miscegenation and thought that having been sexually abused by Native Americans was a most hideous crime.

Rape victims were further criminalized by the conservative Puritan society as being tainted and rotten. At most, they admitted that other women had been raped, but never themselves. Though it is consented and seemignly pleasurable , the act reads as rape retrospectively once we realize that her captive lover is actually one of the captors, the brother of the other captor.

Captivity transforms and subverts the conventions of the captivity narrative genre in order to adapt it to yet another format — the serial killer story. The serial killer addition is not so much a novelty as a coherent development of the genre.

The experience of captivity here is a matter of survival, far away from the reassuring moral lesson provided by the Puritan Jeremiad genre. From the theocratic seventeenth-century Puritan society to the twenty-first-century American society, and with the death of God as reported by Nietzsche in between, values have greatly changed.

God, His prominent role in everyday life lost, does not appear in Captivity at all. The controller of all events is more in line with a bad imitator of the Orwellian Big Brother — a pervert with a video camera and a way of living his sexual fantasies in a surrogate manner through his younger brother.

If the Native Americans sought the acculturation of captives into their society so as to replace dead family members, adopting them into Native American society and making them undergo a psychological transformation, in Captivity the idea is to make women fall in love with the male so as to get the control of both their minds and their bodies.

This is an even more terrible form of kidnapping, for they become prisoners in both body and soul. Rowlandson had no qualms about criticizing the ineffectual English army, which failed to prevent the attack of the Native Americans in the first place and then did not rescue her: Similarly, twenty-first-century New York Police Department officers prove to be as ineffectual as their seventeenth- century counterparts were.

However, Jennifer, contrary to Rowlandson, takes her fate in her hands to free herself, and deliverance comes by her own means. After her captor kills two police officers who come asking questions, Jennifer manages to escape without any external help. Another recent movie dealing with captive females whose bodies are tortured is the second movie based on the nineties TV show The X-Files. Released in the summer of , The X-Files: Captivity and The X-Files: It is not only movies that exploit the conventions of captivity narratives, though.

With its serial form and its almost infinitely potential storylines, the popular TV show Lost may well be considered a captivity narrative, since its characters certainly are captive in an island. The way in which they got there is irrelevant, the important thing is that in their captivity, the protagonists cannot be themselves and have to learn to re-negotiate new identities in an environment where the parameters that usually define who we are social status, profession, our possessions… do not apply, just like in a captivity tale.

Apart from TV shows and movies, there still exist nowadays real life captivity narratives. That Lynch, following her release, denied the accuracy of official reports about her captivity and claimed that the U. Lynch, very much like many Puritan female captives, had her story written by a male author, a reputed voice apparently more qualified than herself to tell her own story. The Jessica Lynch Story, by Rick Bragg, a Pulitzer Price winner and a former The New York Times journalist who resigned after a two-week suspension because one of his articles was largely based on the research carried out by a freelancer.

It is remarkable and it tells us worlds about the U. Moreover, another female soldier captured in the same attack and rescued later than Lynch, Shoshana Johnson, the first African- American prisoner of war, hardly made it to the news, her being African-American being considered by many analysts a decisive factor. Also largely ignored was the captivity experience of Patrick Miller, whom Lynch called the true hero of the mission.

Faludi argued that Sept. Jessica Lynch albeit from a hospital whose caregivers had tried to return her to American forces, but had been driven back by American gunfire. Still, though captivity might happen to anyone, Hollywood and the media continue to give us the image of a female captive subject to a ruthless and cruel captor.

All in all, it seems that by and large, captivity continues to be a male business, even when suffered by women. Why do we continue to find captivity narratives appealing? In captivity narratives, be it in the seventeenth century or in the twenty- first, we have normal people, people like us, with whom we can easily identify, put into unusual, strange contexts.

The characters in Lost are in a sort of limbo where they cannot behave normally. Instead of living their normal lives, captives face extreme situations with no safety net, their psychological and physical integrity threatened, and their freedom suspended.

As viewers, by identifying ourselves with captives, we live a surrogate experience that allows us to reflect on life, on what is really important, what one might do in such an extreme situation. The fact that, contrary to more traditional captivity narratives, modern ones lack an identifiable captor, only contributes to enhance our angst. Thousands of people disappear daily worldwide. Only in the United States, , people disappear every year, and many are never heard of again. Captivity narratives and statistics alike tell us that we might be one of them and force us to think about what we would do.

Despite so many rewritings and rewordings, following more or less the same conventions and patterns, people continue to find captivity narratives appealing, as the high ratings of Lost testify. The popularity of Lost and the recent release of Captivity make us feel almost certain that more captivity narratives are to come.

Those threatening the captives are not savage Native Americans anymore, but the fear of being taken captive still exists in the popular imagination. E-Journal of American Studies in hungary. That the students willingly decide to get into the hole at first does not prevent the story from turning into a captivity narrative once they realize they have been locked inside and cannot possibly escape.

The development and increasing popularity of the Internet, which occurred simultaneously with the original running of this TV show, all favored that the show was well-liked by people all around the world, who baptized themselves as x-philes. Impossible… and many other movies based on TV shows were filmed decades after the original TV show was cancelled.

Land of Savagery, Land of Promise: University of Chicago Press. The Indian Captivity Narrative, Teaching the Literatures of Early America. The Modern Language Association of America. Puritan to Postmodern Images of Indian Captivity. University Press of Virginia. American Sin and Shaming from Salem to Springer. The Puritans and Marilyn Manson. Narrative of the Captivity and Restoration of Mrs.

I Want to Believe. Written by Frank Spotnitz and Chris Carter. On how the Concept of Cummings, a poet whose work is heavily based on his concept of American manhood and the masculine. The purpose of this article is to share a few thoughts on the models of masculinity adopted by Cummings throughout his life while highlighting how he anticipates models that appeared in the last years of the twentieth and the beginning of the twentieth-first centuries.

In order to demonstrate this, I will explore some of his poems from the perspective of gender. Masculinity, conventional male roles, dynamic balance, nature, creative man. Se ha escrito muy poco sobre masculinidad en las obras de E. Cummings, un poeta cuya trayectoria ha estado basada en su concepto del hombre americano y lo masculino. Gender Studies are concerned with the representation, rights and status of women and men.

Feminism and Masculinity Studies. As Robert Connell notes in Resources for Feminist Research , only since the mids has there been an upsurge of interest in this subfield. Masculinity issues are also only just beginning to find a place in international forums. Masculinity Studies is a form of Gender Studies scholarship which focuses upon critical studies of masculinity.

This notion of gender symmetry enabled a view of both men and women as equally oppressed by sexist society, although Masculinity Studies appear to be rather more positive towards the socially privileged category of masculinity than towards thinking along the lines of Feminism and Sexuality.

As the social roles of women have changed, so have the roles of men and this is reflected in literature. Cummings, a poet whose work is heavily based on American manhood and the masculine as well as issues of changing male roles. He presents conventional male roles as obsolete and, throughout his works, he comes to a relatively balanced view of the male and female worlds of experience. In order to demonstrate how Cummings anticipates models of masculinity, I will analyse some of his poems from the perspective of gender, that is, with a concern for gender issues that affects the reading and writing of the texts.

In a letter to Norman Friedman, Cummings writes that the masculine is superficial and the feminine is profound. The poet explains that this is so, because the male lover merely thinks of flowers, while the female lover feels them. Cummings died in but through his poems we can appreciate how he has remained ahead of his time, since he persuasively provokes us to reconsider feminine values, those supposedly less important things. In the twentieth-century men became progressively more unsure of their identities.

Willis Whiteshell notes that many of these feelings of inadequacy and discontent can be attributed to the lack of male role models and mentors in twentieth-century industrial society Critics such as Peter Murphy argue that any traditional masculine roles are destructive. In the same vein, Neil Lyndon says that the father is effectively redundant and talks of his elimination.

However, Anne Phillips points to the negative psychological impact of absentee fathers and refers to the period of economic growth and material well- being after the First and Second World Wars that provoked fathers to sacrifice their sons to an image-based, shallow and commercial world.

Despite their wartime heroics, fathers often seemed spectral and strangely disconnected from the family body. Cummings rejects the commercial masculinity that invaded America in the s, those male models with an excessive desire to earn and spend money.

No doubt, a father or a father-figure plays an essential role in combating feelings of isolation in young men and helps them to be confident in their manhood. Nevertheless, the recognition of the importance of his father in his life took him a long time. Most of his life Cummings was opposed to the tacit set of values that his father represented. A sensitive intellectual, Reverend Cummings possessed a physically imposing figure with an authoritative voice.

Because of this basic difference in temperament, there was more conflict than usual when the boy reached his teens.

In fact, his early poetry follows a moralizing tradition, while his later teenage work echoes the themes of more modern writers such as Ezra Pound, thus defying his Unitarian upbringing. Nonetheless, Reverend Cummings proved an effective father and role model for Cummings as a boy being, as a minister, in contact with his children more than most fathers were.

In a way, he was also a progressive intellectual, as he wrote and published articles on labour issues and social problems of the industrial revolution a fashionable topic of masculinity today. He provided an example of power and success in the way he managed his household, his religious congregation and especially when, as the Secretary of the World Peace Foundation, he released Cummings from a French concentration camp during WWI.

The Betrayal of the Modern Man Faludi explains that old style masculinity was rooted in the politics and community of a social system. Cummings attended Harvard University from to living in a largely male society in which his primary and deepest relationships were with other young men. This movement away from family life helped him find his own voice as a writer. His friends were his confidantes, companions and even his inspiration.

Foster Damon —his teacher— showed Cummings the poetry of Ezra Pound. With this new model of masculinity —that of the creative man who partially abandons traditional masculine values— he moved away from his father and tried to find his own poetic place in Modernism, a literary movement often characterized by the exclusion of women from its project.

Cummings was twenty-one when he wrote it. The writer only points out the ineffectiveness of conventional ones: Buffalo Bill is now dead and the new industrial world needs to redefine new male models away from the culture of the Wild West. When Cummings toured several prominent American universities in the late fifties reading his later poems, he promoted a construction of masculinity in tune with nature, his feminine side, and pacifism.

Like the Beatnicks, he called for a revolution in consciousness. As we can see in No Thanks and after, the philosophy of his poetry develops gradually through a spiritual experience of nature. Composed a decade earlier, the writer prepares a male model for the late s, that of the pantheistic man who finds peace through nature.

Natural surroundings are believed to be essential for men to find peace and serenity, allowing for self-examination. Cummings believes in the ability of man to change and to return to the peace of pre-industrial farm life through a spiritual link to nature. His respect for her Catholic faith encouraged him to look back to his father and his own childhood faith, Unitarianism.

Now he concentrates on how men shape and care for loving and meaningful relationships: Through his work, Cummings made great achievements in changing and to modernizing constructs of masculinity. By bravely attacking conventional male roles as obsolete and criticizing the tough guys of his early poems, he evolves a positive construction of masculinity which forms and nurtures loving and meaningful relationships between men and women through a spiritual connection with nature.

In the course of his life Cummings demolishes the obsolete structure that does not allow men and women to grow into a mutually supportive community. No doubt, he was an indispensable ally in the creation of a new order. By liberating his own masculinity, Cummings was able to find peace and confidence in himself. Neither masculinity nor femininity exists naturally; both are created ex nihilo to meet and ironically to necessitate certain systemic requirements in connection with the societal distribution and organization of power Critical Theories, Critical Thinkers.

A Book About Men. The Making of Masculinities: Resources for Feminist Research. The Underclared War Against Women. The Betrayal of the Modern Man. Critical ssays on E. Routledge, The Open University. Dreams in the Mirror. A Biography of E. An Introduction to the Poetry. The Wounding and healing of Men. No More Sex War: The Failures of Feminism. Crossing Cultures, Crossing Sexualities. Duell, Sloan and Pearce. Literary Masculinities from Frankenstein to the New Man.

Critical Essays on E. The Journal of the E. Masculinity in the Poetry of E. Media Guardian, 24 February. Their witty repartee achieves a high level of comicality which raises laughter in the audience, because, although extremely angry, those two characters are forced to restrain themselves according to the Victorian code of politeness.

Preliminary considerations When Wilde wrote The Importance of Being Earnest his intention was to amuse his audience and provoke their laughter. Reversal of standards is a common strategy throughout the play and Wilde treated serious issues such as marriage and social position humorously. As Koestler points out: According to Van Dijk This means that they not only have a social function but also cognitive functions of belief organization.

Many authors have defined pragmatics in different ways, but in most definitions it can be seen that elements such as context, meaning beyond literal meaning, speech acts or illocutionary acts, understatement, and implicature, are considered important components of a pragmatic analysis.

A Gricean pragmatic approach to discourse analyses the way speaker meaning is dependent upon a cognitive context of shared beliefs and assumptions.

In the analysis of the play I shall present a view of pragmatics as meaning in interaction, since this takes into account the different contributions to the making of meaning of both speaker and hearer as well as that of utterance and context. In this sense, I will also take an interactional socio-linguistic approach which incorporates situational analyses into its view of context.

Some interactional elements to be analysed are such mimetic props and cues to humor as body language as indicated by stage directions and the use of an inappropriate discursive mode e. In this humorous text, it is not just the code per se that enables experience to be intelligible: Wilde identified comedy with wit and laughed at the ridiculous sentimentality of Victorian melodramas. He tacitly identifies comedy with wit, so he assumes that comedy is dependent upon incongruity, and that the elements necessary for the resolution of incongruity are intelligence and common sense.

Bergson believed that one can only laugh in the presence of others, a remark which matches with his theory of laughter as an act of social correction: Laughter appears to stand in need of an echo.

Likewise, Victor Raskin That is why laughter so often balks at national frontier, and dies away with the passage of time. A Trivial Comedy for Serious People: As Russell Jackson Are there many interesting walks in the vicinity, Miss Cardew? From the top of one of the hills quite close one can see five counties. I suppose that is why you live in town? When this expectation is confounded and the listener is confronted with the blatant non-observance of a maxim once the possibility that the speaker may be trying to deceive, or is incapable of speaking more clearly has been discounted, he or she is again prompted to look for an implicature.

Flouting which exploits the maxim of Quality occurs when the speaker says something which is blatantly untrue or for which he or she lacks adequate evidence. Since the butler does not appear to be trying to deceive Algernon and, therefore, the spectators in any way, the listeners are forced to look for another plausible interpretation.

In this context, and on an ideological basis, Wilde subverts the social system and the mental representations of the cultural norm of decorum among servants, by making the norm the butt of the joke. As a matter of fact, the social cognition of the audience interacts with the joke and it provokes the desired effect of laughter.

Taking into account that by social cognition Van Dijk To understand the comment we have to shift to that point of view from our ordinary one; doing so amuses us and we express our amusement in laughter. However, he is extremely polite in his answer to avoid his master being offended. Thus, Lane uses an off-record strategy, characterized by the use of mitigating elements which convey certain meanings in an indirect way.

By being vague and ambiguous, Lane flouts the Gricean maxim of manner Cruse Significantly, the sociocultural context shapes the comic world in the play. Well, I must say, Algernon, that I think it is high time that Mr Bunbury made up his mind whether he was going to live or die.

This shilly-shallying with the question is absurd. Nor do I in any way approve of the modern sympathy with invalids. I consider it morbid. Illness of any kind is hardly a thing to be encouraged in others. Health is the primary duty of life. I am always telling that to your poor uncle, but he never seems to take much notice … as far as any improvement in his ailment goes.

The English word is here purposely employed, as the practice itself is characteristically English. A parody of politeness in form and content seems to be constructed. In this respect, we will analyse how Wilde makes use of irony as a politeness strategy. As a matter of fact, the spectators may suspect that Lord Bracknell is a henpecked husband who has gone off into retreat rather than have to face his wife. That Lord Bracknell is a comic invalid whose incapacity reverses gender stereotypes is something that the spectators perceive and identify within their own cultural background and social conventions.

Face is an image of self delineated in terms of approved social attributes, albeit an image that others may share, as when a person makes a good showing for his profession or religion by making a good showing for himself. Curiously, in his Rhetoric, Aristotle argues that the orator should pepper his speech with humorous devices, by creating expectation in the listeners and then surprising them with something they did not expect, and in this way he hints for the first time at the Incongruity Theory of Humour cf.

Cannot repentance wipe out an act of folly? Why should there be one law for men, and another for woman? Mother, I forgive you. As Richard Allen argues in his notes to the play: At the end of the play, the tension of the plot grows comically while Jack tries to demonstrate his origins and rushes upstairs to fetch the hand-bag in which he had originally been found.

Tracking the protagonist requires following a deictic center Clark Thus, the characters we have analysed Algernon, Lane, Lady Bracknell and Jack are defined by the elaborate politeness of their speech, carefully manipulated by the author for humorous purposes: At the same time, and combined with the use of elaborate politeness, there are elements such as incongruity and irony which seem to be of essential importance to create humour in the play.

In the pragmatic analysis of these elements I have tried to provide a reasoned explanation of their contextual meaning, force and perlocutionary effects. As we have seen, the desired perlocutionary effect is achieved when the spectators and the author share the same values and world view.

Finally, I might say that this is a play which takes a certain ideological position. However, the ideological subversion of the play, I think, is always disguised behind a parody of decorum. A Semantic and Pragmatic Analysis. The handbook of Discourse Analysis. An Introduction to Semantics and Pragmatics. Edwin Mellen Press, Garden City, New York.

Dent and Sons Ltd. The Cambridge Companion to Oscar Wilde. Bestand der Kaufpreis teilweise aus Bargeld oder bargeldloser Zahlung und zum anderen Teil aus der Übergabe eines in Zahlung genommenen Altfahrzeugs unter Anrechnung auf den Kaufpreis, erhält der Käufer das Altfahrzeug und die Barzahlung zurück. Ist das Altfahrzeug schon verkauft, ist der Kaufpreis insgesamt in bar zurückzuzahlen, weil es dem Verkäufer dann unmöglich ist, das Altfahrzeug zurückzugeben.

Bis dahin, denke ich, ist die Sache klar und allgemein bekannt. Was ist aber mit den gezogenen Nutzungen und was ist das eigentlich? Der Käufer muss sich die Nutzung des Fahrzeugs gegen rechnen lassen. Dabei gibt es keine einheitliche Regelung, wie dies zu berechnen ist. Bei einem höher preisigen Fahrzeug der oberen Mittelklasse oder gar Luxusfahrzeugen wird man Kilometerleistungen von bis zu Bei einem Wohnmobil gibt es noch keine einheitliche Rechtsprechung. Hier wäre also auf die reine zeitliche Nutzung umzurechnen.

Legt man eine Nutzungsdauer von Ebenso rechnet das OLG Celle. Nehmen wir an, das obige Fahrzeug hatte nach 18 Monaten Das Landgericht Schweinfurt ging in einem Urteil bei einem Fahrzeug der mittleren Klasse, nämlich 3,5 to und Die Frage, wie hoch die Laufleistung und oder die Lebenserwartung anzusetzen ist, wäre durch eine Marktanalyse zu beantworten.

Nahezu unbemerkt hat nämlich das Bundesland Baden-Württemberg den Grunderwerbsteuersatz zum 5. November von 3,5 Prozent auf fünf Prozent erhöht.

Damit muss das Paar nun deutlich mehr Steuern zahlen. Damit müssen Immobilienkäufer und Bauherren vielerorts bereits tiefer in die Tasche greifen. Neben Maklergebühren und Notarkosten fallen auch die Grundsteuern an. In vielen Fällen können Erwerber aber die Zwangsabgaben minimieren oder sogar ganz umgehen. Rückenwind bekommen Immobilienkäufer dabei häufig von den Gerichten. Zahlreiche Verfahren, die einen Steuernachlass bringen könnten, sind derzeit noch offen.

Dieser Betrag lässt sich drücken: Einbauküchen, Schrankwände, Markisen, Lampen, Gartengeräte oder ein Kamin gehören grundsätzlich nicht in die steuerpflichtige Bemessungsgrundlage.

Ihre Werte sollten daher vorher ermittelt und im notariellen Kaufvertrag eigens aufgeführt werden. Nicht abziehbar ist untrennbar mit dem Haus verbundenes Zubehör, das anderswo nicht mehr verwendet werden kann.

Nur wenige Fälle sind vom Zugriff des Fiskus ganz befreit, etwa wenn die Immobilie vererbt oder verschenkt wird oder wenn Eltern das Eigenheim auf ihre Kinder übertragen. Voraussetzung ist allerdings, dass zwischen beiden Vorgängen kein zeitlicher und sachlicher Zusammenhang besteht. Ist ein Vertrag unwirksam, hat dies für den Käufer mitunter fatale wirtschaftliche Folgen: So verliert er sämtliche Gewährleistungsansprüche bei Mängeln an Haus und Grundstück.

Auch gebrauchte Eigentumswohnungen bieten Sparchancen. Lösen Käufer die Instandhaltungsrücklage des Verkäufers ab, fällt darauf keine Grunderwerbsteuer an. Ob eingetragene Lebenspartner sich vor dem