Field help: Year of the first claim

Please indicate the year in which tax relief will be claimed for maintenance expenses that are incurred for flats used by the owner or rented out in Germany free of charge.

If the building application was submitted after 31.12.2003, 9% of the expenses can be deducted per year as special expenses. This also applies if the building documents were submitted after 31.12.2003.

If, on the other hand, the building permit application was submitted before 01.01.2004, even 10% of the expenses can be deducted per year.

The subsidy can be claimed for a maximum of 10 years.