Bright penthouse apartment with large roof terraces in a KfW 40 QNG energy-efficient house

Key facts

Purchase price & costs

About this apartment

Great penthouse apartment with modern heating technology in a KFW 40 QNG energy-saving house in the new "Grünes Quartier" residential area with good transport connections to Luxembourg. Bright, sunny penthouse apartment in a modern KFW 40 QNG energy-saving house. Very high tax benefits for landlords possible through the combination of declining-balance depreciation and special depreciation for residential construction!
Age-appropriate, beautiful living with modern, cost-efficient heating technology in a sought-after location in the new "Grünes Quartier" in a quiet setting. In this prime location, modern, attractive condominiums of approx. 22 to approx. 122 m² are being built, featuring modern technology and age-appropriate design, with an elevator and underground parking, using sustainable construction methods to the high KFW 40 QNG standard. A high-quality exterior facade with an attractive clinker facade, electric shutters, a modern elevator, beautiful tiles and sanitary fittings, attractive parquet or vinyl flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical fittings, and a controlled residential ventilation system with heat recovery will be installed. 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 balconies or terraces or roof terraces. Each apartment is allocated a cellar room in the basement.
The ground-floor apartments can have a garden upon request.
The offer concerns penthouse apartment 44 on the 4th upper floor. From the central hallway of approx. 5 m² with wardrobe, you enter the spacious, bright living/dining area with open kitchen of approx. 49 m², with access to sunny roof terrace 1 of approx. 30 m² and roof terrace 2 of approx. 29 m². A practical storage room and the utility room are allocated to the kitchen area. The modern shower room with window, the spacious bedroom of approx. 15 m², the children's room/office of approx. 11 m², and the guest WC complete the offering. The apartment has a living area of approx. 122 m².
The apartment is allocated a cellar room.
There is an option to purchase an underground parking space for EUR 26,500.
The residential complex meets the technical requirements for KFW 40 loans of EUR 150,000 from 1.69% under programs 297, 298, as well as EUR 220,000 under program 300(Family support) from 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 5% annually 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 (§ 7b EStG). Here, an additional 4 years of special depreciation of 5% of up to EUR 4,000 per m² can be claimed. Both the cost limit of EUR 5,200 per m² and the depreciation value of EUR 4,000 per m² may be based on the living and ancillary areas (gross floor areas) (BMF letter dated 25 May 2025). The requirements and cost limits are met. Example apartment:
Purchase price including underground parking space EUR 237,400 - depreciation years 1–4 approx. EUR 91,484.80
Ask your tax advisor. They will advise you in detail.
Construction is scheduled to begin in autumn 2026. Completion is planned for the end of 2027/beginning of 2028.
The property will also be supervised by a publicly appointed construction expert. This is an additional indication of quality.

Location