Attention tax foxes-special depreciation allowance in the KfW 40 QNG energy-saving house Beautiful bright apartment with garden

Key facts

Purchase price & costs

About this apartment

Modern age-appropriate 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 apartment 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!
Beautiful age-appropriate living with modern, low-cost heating technology in a sought-after location in the new "Grünes Quartier" in the quiet inner area. In this exposed location, modern attractive condominiums of approx. 25 to approx. 190 m² are being built with modern technology in 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, controlled residential ventilation with heat recovery as well as attractive parquet floors will be installed. Particular emphasis was placed on sustainable construction in the design of the property, which is documented by the very elaborate KFW 40 QNG standard. The combination of modern technology and high-quality insulation leads to very favorable heating costs and ancillary costs. All apartments have beautiful balconies or spacious terraces or roof terraces. Each apartment is assigned a storage / cellar room in the basement.
The ground-floor apartments can be given a garden on request.
The offer refers to apartment 4 on the ground floor. From the central hallway with coat closet you enter the bright living/dining area with open kitchen of approx. 29 m² with access to the beautiful terrace of approx. 12 m² and to your own garden. Likewise, the spacious bedroom of 15 m², the storage room and the shower room of approx. 5 m² are accessible from the hallway. The apartment has a living area of approx. 64 m². A cellar room is assigned to the apartment.
It is possible to purchase underground parking spaces for EUR 26,500. The residential complex meets the technical requirements to enable the KFW 40 loans of EUR 150,000 from 1.49% under programs 297, 298 as well as EUR 220,000 under program 300 (family promotion) from 0.01%.
The apartments can, if purchased by the year of completion and rented out accordingly,Changes to the Growth Opportunities Act can be depreciated with declining-balance depreciation in accordance with (§ 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% of up to EUR 4,000 per m² can be claimed. 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) can be used as the basis (BMF letter of 21.05.2025 - we will be happy to provide this to you. The requirements and cost limits are met Example apartment 1
Purchase price with underground parking space EUR 237,400 - depreciation year 1–4 approx. EUR 91,484.80
Consult your tax advisor. They will provide you with detailed advice.
Construction has started. 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