Do you want to record special depreciation for listed buildings or buildings in redevelopment areas?
Select "yes" if you want to enter special depreciation for monuments or buildings in redevelopment areas.
According to sect. 7h of the Income Tax Act (EStG), you may, for measures within the meaning of sect. 177 of the Building Code (BauGB) which have been carried out on buildings in a formally defined redevelopment area or urban development area, apply increased special depreciation for modernisation and repair work instead of the depreciation which has to be calculated according to sect. 7 paras. 4 and 5 of the Income Tax Act (EStG).
Special depreciation includes
- Renovation building according to sect. 7h of the Income Tax Act (EStG): In the case of construction measures started before 1 January 2004, the production costs can be distributed over 10 years at an annual rate of 10%.
- In the case of construction measures started on or after 1 January 2004, production costs can be deducted as income-related expenses at 9% for each of the first eight years and 7% for each of the following four years.
- Architectural monuments according to sect. 7i of the Income Tax Act (EStG): Regulation as for sect. 7h of the Income Tax Act (EStG).
Do you want to claim special depreciation for the construction of new rental apartments?
Wählen Sie "ja", wenn Sie für dieses Mietobjekt Sonderabschreibungen nach § 7b EStG nutzen möchten.
Mit dieser Sonderabschreibung können Sie zusätzlich zur normalen Abschreibung (AfA) vier Jahre lang jeweils bis zu 5 % der förderfähigen Kosten steuerlich geltend machen. Die normale Abschreibung (2 %) bleibt bestehen.
- Der Bauantrag oder die Bauanzeige wurde zwischen dem 01.01.2023 und dem 30.09.2029 gestellt.
- Die Anschaffungs- oder Herstellungskosten dürfen maximal 4.000 Euro pro Quadratmeter Wohnfläche betragen.
- Die Gesamtkosten (inkl. aller Bau- und Nebenkosten) dürfen 5.200 Euro/m² nicht überschreiten.
- Die Wohnung liegt in der Europäischen Union (EU).
- Die Wohnung wird mindestens zehn Jahre (ab Anschaffung oder Fertigstellung) dauerhaft vermietet.
- Das Gebäude erfüllt den Effizienzhausstandard 40 mit Nachhaltigkeitsklasse – ein entsprechendes Zertifikat ist erforderlich.
Hinweis: Die maximale Bemessungsgrundlage für die Sonderabschreibung beträgt 2.000 Euro pro Quadratmeter Wohnfläche.
Wichtig zu wissen:
- Auch der Kauf einer neu gebauten Wohnung kann gefördert werden – wenn der Kaufvertrag im Jahr der Fertigstellung abgeschlossen wird.
- Diese Sonderabschreibung gilt als sogenannte De-minimis-Beihilfe. Eine Prüfung der Beihilfegrenzen ist aber nur bei betrieblichen Einkünften (z. B. aus Gewerbebetrieb oder selbständiger Tätigkeit) notwendig. Bei reiner Vermietung ist keine Prüfung erforderlich.
- Wohnungen mit Bauantrag oder Bauanzeige im Jahr 2022 sind von der Förderung ausgeschlossen.
Hinweis: Aufgrund gestiegener Baukosten prüft der Gesetzgeber, ob die aktuellen Fördergrenzen von 4.000 Euro bzw. 5.200 Euro pro m² angepasst werden sollen.
Depreciation for the building
Depreciation in accordance with sect. 7 para. 4 of the Income Tax Act (EStG) is as follows:
- 2,5% per year for buildings completed before 1 January 1925
- 2% per year for buildings completed after 31 December 1924 and before 1 January 2023
- 3% annually for buildings completed after 31 December 2022
of the acquisition or production costs of the building. In exceptional cases, you can claim higher depreciation if the actual service life is shorter. A shorter service life must be justified and proven.
Notwithstanding this, you can apply declining balance depreciation to a building or flat in Germany or in an EU/EEA country in accordance with sect. 7 para. 5 of the Income Tax Act (EStG).
The amounts are as follows:
- Before 1 January 1995: 8 years 5% each, 6 years 2.5% each, 36 years 1,25% each
- Before 1 January 1996 (residential use): 4 years 7% each, 6 years 5% each, 6 years 2% each, 24 years 1,25% each
- After 31 December 1995 and before 1 January 2004 (residential): 8 years 5% each, 6 years 2.5% each, 36 years 1,25% each
- After 31 December 2003 and before 1 January 2006 (residential): 10 years 4% each, 8 years 2.5% each, 32 years 1,25% each
The calculation begins with the building application (in the case of construction) or the legally effective conclusion of the obligatory contract before the specified date.
Degressive depreciation for residential buildings: Since 1 October 2023, a degressive depreciation has been in force for rented residential buildings if construction begins or the purchase agreement is concluded between 1 October 2023 and 30 September 2029. The prerequisite is that the building is acquired by the end of the year of completion. The declining balance depreciation amounts to 5% of the respective residual value (sect. 7 para. 5a of the Income Tax Act (EStG)).
There is an option to switch to linear depreciation at any time. As long as the declining-balance depreciation is applied, deductions for exceptional technical or economic wear and tear are not permitted. However, if such wear and tear occurs, it is possible to switch to linear depreciation.
The declining balance method of depreciation can be claimed for all residential buildings located in a member state of the European Union or the European Economic Area.
Depreciation for furnishings and accessories
You must determine the depreciation for movable assets that are not buildings (e.g. fitted kitchen) in accordance with sect. 7 para. 1 of the Income Tax Act (EStG) on the basis of the normal useful life.
Smaller assets that cost no more than 800 Euro (excluding VAT) can be fully deducted in the year of purchase.
