State rewards investors with a tax bonus

Anyone who creates new living space with the construction of rental apartments will be rewarded by the state for a few years. Because investors can make generous special depreciations in addition to the ordinary, linear depreciation over four years. This lowers the tax burden.

Up to five percent of the acquisition and manufacturing costs can also be written off during this period per year – this adds up to 20 percent over the four years. However, this does not apply to every rental apartment, the federal government reports.

New luxury buildings fall out of the funding

On the one hand, the building must meet the efficiency house standard 40. On the other hand, the construction costs may be at a maximum of 5,200 euros per square meter. The legislature wants to prevent the incentive to serve luxury new buildings. In addition, the building application must be submitted before October 1, 2029.

A maximum of 4,000 euros of construction costs per square meter. If the construction was cheaper, the maximum deprading sum was not exhausted. If he was more expensive, the entire construction sum for the depreciation cannot be used. Exterior facilities are also excluded from the depreciation.