Sunny penthouse apartment with roof terrace in the KfW 40 QNG energy-saving house with special depreciation allowance

Key facts

Purchase price & costs

About this apartment

Modern barrier-free living with modern heating technology in the KFW 40 QNG energy-saving house in the new residential area "Grünes Quartier" with good transport connections to
Luxembourg . Bright, sunny penthouse apartment with a beautiful roof terrace in a modern KFW 40 QNG energy-saving house. Very high tax advantages possible for landlords through a combination of declining-balance depreciation and special depreciation for rental housing construction !
Elderly-friendly, beautiful living with modern, cost-effective heating technology in a sought-after location in the new "Grünen Quartier" in the quiet inner area. In this exposed location, modern attractive condominiums of approx. 22 to approx. 110 m² are being built with modern technology in an age-appropriate design with elevator and underground garage in sustainable construction to the high standard KFW 40 QNG. A high-quality exterior facade with an attractive clinker brick facade, electric shutters, a modern elevator, beautiful tiles and sanitary fittings, attractive parquet floors, high-quality apartment entrance doors, modern triple-glazed windows, good electrical fittings, a controlled living space ventilation system with heat recovery as well as attractive parquet floors will be installed. In the conception of the property, particular attention was paid to sustainable construction, which is documented by the very elaborate KFW 40 QNG standard. . All apartments have beautiful balconies or spacious terraces or roof terraces. Each apartment is assigned a basement room in the basement. The ground-floor apartments receive a garden on request.
The offer refers to penthouse apartment 38 on the 4th upper floor = setback floor. From the central hallway with wardrobe you enter the bright living/dining area with open kitchen of approx. 38 m² with access to the sunny roof terrace of approx. 15 m². Likewise, the spacious bedroom of approx. 13 m², (also with access to the roof terrace), the storage room and the shower room of approx. 5 m² with roof lighting are accessible from the hallway. The apartment has a living area of approx. 65 m². The apartment is barrier-free
A basement room is assigned to the apartment.
There is the possibility to acquire underground parking spaces for EUR 26,500. The residential complex meets the technical requirements to enable KFW 40 loans of EUR 150,000 from 1.45% according to programs 297, 298 from 0.01 %.
The apartments can, if acquired by the year of completion and rented out in accordance with the changes of the Economic Opportunity Act, with a can be depreciated using the declining-balance depreciation pursuant to ( § 7 para. 5a EStG) at 5% per year based on the respective book value. This results in significant tax advantages.
Due to the KFW 40 QNG standard and the additional requirements, a combination of declining-balance depreciation of 5% with rental housing depreciation (§ 7 b EStG) is possible. In addition, 4 years of special depreciation of 5% on up to EUR 4,000 per m² can be claimed here. Both for the cost limit of EUR 5,200 per m² and for the depreciation value of EUR 4,000 per m², the residential and ancillary areas (gross floor areas) may be used as the basis (BMF letter dated 07/07/2020, para. 52 BStBlI 2020 page 623). This greatly increases the depreciable areas. The requirements and cost limits are met Example apartment
Purchase price with underground parking space EUR 237,400 - depreciation year 1–4 approx. EUR 91,484.80
Please consult your tax advisor. They will advise you in detail.
Construction is scheduled to begin in spring 2026. Completion is planned for the end of 2027.
The property is additionally supervised by a publicly appointed construction expert. This is additional proof of quality.

Location