Attention tax experts - Well-laid-out, beautiful apartment in a KfW 40 QNG energy-efficient house

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 "Grünes Quartier" residential area with good transport connections to
Luxembourg. Bright, sunny apartment in a modern KFW 40 QNG energy-saving house. Very high tax benefits for landlords possible through a combination of declining-balance depreciation and special depreciation for rental housing!
Beautiful age-appropriate living with modern, cost-effective heating technology in a sought-after location in the new "Grünes Quartier" in the quiet inner area. In this prominent location, modern, attractive condominiums ranging from approx. 25 to approx. 190 m² are being built with modern technology in an age-appropriate design, featuring an elevator and underground parking in sustainable construction to the high-quality KFW 40 QNG standard. A high-quality exterior façade, electric shutters, the modern elevator, attractive tiles and sanitary fittings, appealing floors, high-quality apartment entrance doors, modern triple-glazed windows, good electrical installations, a controlled residential ventilation system with heat recovery, and attractive parquet floors will be provided. Particular attention was paid to sustainable construction in the design of the property, as documented by the highly elaborate KFW 40 QNG standard. The combination of modern technology and high-quality insulation results in very low heating and ancillary costs. All apartments have attractive loggias or terraces or roof terraces. Each apartment is assigned a basement storage room in the basement.
The ground-floor apartments can have a garden upon request.
The offer refers to apartment 27 on the 3rd upper floor. From the central hallway with cloakroom, you enter the bright living/dining area with open kitchen of approx. 33 m², with access to the attractive loggia of approx. 7 m². A practical storage room is assigned to the kitchen area. Likewise, the spacious bedroom of 16 m² and the shower room of approx. 5 m² are accessible from the hallway. The apartment has a living area of approx. 63 m². The apartment is assigned a basement storage room.
The comparable apartment 7 is also available on the ground floor with a garden at a purchase price of EUR 328,500, as well as apartment 14 on the 1st upper floor at a purchase price of EUR 332,500.
Underground parking spaces can be purchased for EUR 26,500. The residential complex meets the technical requirements for KFW 40 loans of EUR 150,000 from 1.49% under programs 297, 298, as well as EUR 220,000 under program 300 (family funding) from To enable 0.01%.
The apartments can, if acquired by the year of completion and rented out in accordance with the amendments to the Economic Opportunities Act, be depreciated using declining-balance depreciation pursuant to (§ 7 para. 5a EStG) at an annual rate of 5% based on the respective book value. This results in significant tax benefits.
Due to the KFW 40 QNG standard and the other requirements, it is possible to combine the 5% declining-balance depreciation with the rental housing depreciation (§ 7 b EStG). In addition, special depreciation of 5% for 4 years, up to EUR 4,000 per m², can be claimed. For both the cost limit of EUR 5,200 per m² and the depreciation value of EUR 4,000 per m², the living and ancillary areas (gross floor areas) may be used as the basis (BMF letter dated 21.05.2025 – we will be happy to provide this to you). The requirements and cost limits are met. Example apartment 1
Purchase price including underground parking space EUR 237,400 - depreciation years 1–4 approx. EUR 91,484.80
Ask your tax advisor. They will provide you with detailed advice.
Construction has commenced. Completion is planned for the end of 2027.
The property is additionally supervised by a publicly appointed building expert. This is further proof of quality.

Location