AI power for your tax:

With IntelliScan KI^beta
for effortless refund!

No more tax stress!
Learn how to use IntelliScan to complete your tax return faster and more efficiently. Simply upload your documents – our AI recognises and processes all the important information for you.

Deduction according to sect. 10f Income Tax Act (EStG)

This text refers to the Steuererklärung 2022. You can find the version for the Steuererklärung 2025 at:
(2025): Deduction according to sect. 10f Income Tax Act (EStG)

How is owner-occupied property subsidised under Section 10f of the Income Tax Act?

Under § 10f EStG, expenses for urban development measures pursuant to § 177 of the Building Code are eligible if they are incurred for buildings in a formally designated redevelopment or development area. The same applies to measures that serve the preservation, renewal, and functional use of a building that is to be preserved due to its historical, artistic, or urban significance, and for which the owner has committed to certain modernisation measures with the municipality. Proof must be provided by a certificate from the relevant municipal authority that you have carried out building measures in the aforementioned sense and have borne the costs yourself.

Similarly, expenses for building measures on listed buildings can be deducted as special expenses in the aforementioned manner if the conditions are proven by an official certificate. You can claim the tax benefit under § 10f EStG after the completion of the building measure.

If the property is co-owned (except for spouses/partners), enter your share of the deduction amount here.

You can only claim the deduction amounts under § 10f EStG for one building. Spouses/partners who do not live permanently separated in Germany can claim the benefit for a total of two buildings. You cannot claim the deduction amount if increased depreciation under §§ 82g, 82i of the Income Tax Implementation Regulation has been taken into account for building measures completed after 31.12.1986 on a self-occupied building as special expenses (object restriction).

(2022): How is owner-occupied property subsidised under Section 10f of the Income Tax Act?

Field help

Date of the building application

For the maintenance expenses for owner-occupied or free housing in Germany can be claimed tax benefits.

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

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

You can take into account the tax concession according to § 10f EStG after completion of the construction measure.

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

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.

Should the deduction amount be claimed like in the previous year?

Do you want to claim the same deduction amount as the previous year?

Maintenance expenses

If you claim acquisition or production costs for the first time, please submit an itemised statement indicating the invoice amount paid, the invoice date, the service provided and the company carrying out the work.

The amount of the deduction (9 % or 10 %) depends on whether the building application was submitted after 31.12.2003 (9 % of the maintenance expenses) or before 01.01.2004 (10 % of the maintenance expenses).

Deduction amount in 2022

The building permit application was submitted after 31.12.2003. You can claim 9% of the expenses per year as special expenses.

Deduction amount in 2022

Enter here the deduction amount you want to claim in the year 2022.

Deduction amount in 2022

The building permit application was submitted before 01.01.2004. You can claim 10% of the expenses per year as special expenses.

Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI^beta
for effortless refund!

Deduction according to sect. 10f Income Tax Act (EStG)

How is owner-occupied property subsidised under Section 10f of the Income Tax Act?

Test now for free

Make your tax return easy with Lohnsteuer kompakt. Ø 1.240 euro refund in under an hour.

Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI betafor effortless refund!

Deduction according to sect. 10f Income Tax Act (EStG)

How is owner-occupied property subsidised under Section 10f of the Income Tax Act?

Sichern Sie sich einfach die volle Steuererstattung, die Ihnen zusteht!

Make your tax return easy with Lohnsteuer kompakt. Ø 1.240 euro refund in under an hour.

With IntelliScan KI^beta
for effortless refund!