Attention tax buffs - save taxes through special depreciation in the KFW 40 QNG energy-saving house

Key facts

Purchase price & costs

About this apartment

Modern accessible 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 the combination of declining-balance depreciation and special depreciation for rental housing construction!
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 of approx. 22 to approx. 110 m² are being built, with modern technology and age-appropriate design, including an elevator and underground parking, using sustainable construction methods to the high-quality KFW 40 QNG standard. A high-quality exterior façade with an attractive clinker façade, electric shutters, a modern elevator, attractive tiles and sanitary fittings, appealing parquet or vinyl flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical equipment, and a controlled residential ventilation system with heat recovery will be installed. Particular attention was paid to sustainable construction when designing the property, as documented by the highly demanding 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 assigned a storage/cellar room in the basement.
The ground-floor apartments can have a garden upon request.
The offer relates to apartment 16 on the 1st upper floor, facing southwest. From the central hallway of approx. 5 m² with coat closet, you enter the bright living/dining area with open kitchen of approx. 20 m², with access to the attractive balcony. A practical storage room is assigned to the kitchen area. The modern shower room and the spacious bedroom of approx. 14 m² are likewise accessible from the hallway. The apartment has a living area of approx. 48 m².
The identical apartment can be purchased on the ground floor (with a garden upon request), 2nd upper floor, or 3rd upper floor.
The apartment is assigned a cellar room.
There is the possibility of purchasing an underground parking space for EUR 26,500.
The residential complex meets the technical requirements for the KFW 40 loans of EUR 150,000 from 1.69% under programs 297, 298, as well as EUR 220,000 under program 300 (family subsidy) from0.01% possible.
The apartments can, upon purchase by the year of completion and rental 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 tax depreciation for rented housing (§ 7b EStG). An additional 4 years of special depreciation at 5% of up to EUR 4,000 per m² can be claimed here. 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 complied with. 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 provide you with detailed advice.
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 building expert. This is an additional indication of quality.

Location