Field help: (2020) Depreciation

Specify the total of regular depreciation, increased depreciation and special depreciation accumulated in the course of the past years up to the date of the sale.

• Increased depreciation includes, among other things, depreciation on apartments with social ties, depreciation for buildings in redevelopment areas and monuments as well as depreciation under the Civil Protection Building Measures Act (Schutzbaugesetz).
• Special depreciation includes all depreciation under the Development Areas Law (FGG).

Under current German law, a special arrangement has a very unfavourable effect on the determination of the capital gain: Depreciation, increased depreciation and special depreciation must be added back. In the final result, the acquisition or production costs are reduced by the depreciation amounts used. This means that high increases in value must be taxed even if the house is sold at the same price or below the purchase price.