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Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
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Lohnsteuer kompakt FAQs

 


Field help: Street and house number

In order to claim the tax relief under sect. 10f of the Income Tax Act (EStG), the following requirements must be met:

  • The property must be used by the owner or let free of charge.
  • The building must be located in a redevelopment or development area or be a historical monument.
  • There must be a certificate from the responsible authority that the property is a historical building or is located in a redevelopment area.
  • No application for owner-occupied housing allowance (Eigenheimzulage) has been submitted in the past.
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