Attention tax experts - Beautiful apartment with garden 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 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. Modern, attractive condominiums ranging from approx. 25 to approx. 190 m² are being built in this prime location, featuring modern technology in an age-appropriate design with elevator and underground parking, using sustainable construction methods to the high-quality KFW 40 QNG standard. A high-quality exterior façade, electric shutters, a modern elevator, attractive tiles and sanitary fittings, appealing parquet flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical fittings, controlled residential ventilation with heat recovery, as well as attractive parquet flooring will be installed. Particular attention was paid to sustainable construction in the design of the property, as documented by the highly demanding KFW 40 QNG standard. The combination of modern technology and high-quality insulation results in very favorable heating and ancillary costs. All apartments have attractive balconies or spacious terraces or roof terraces. Each apartment is allocated a basement room in the basement.
The ground-floor apartments can have a garden on request.
The offer concerns apartment 7 on the ground floor. From the central hallway with wardrobe, you enter the bright living/dining area with open kitchen of approx. 33 m², with access to the attractive terrace of approx. 7 m² and to the private garden. A practical storage room is assigned to the kitchen area. The spacious bedroom of 16 m² and the shower bathroom of approx. 5 m² are likewise accessible from the hallway. The apartment has a living area of approx. 63 m². The apartment is allocated a basement room.

There is the possibility of purchasing underground parking spaces for EUR 26,500. The residential complex meets the technical requirements to enable KFW 40 loans of EUR 150,000 from 1.73% under programs 297, 298, as well as EUR 220,000 under program 300 (family support) from 0.01%.
The apartments can, if purchased by the year of completion and rented out accordingly, beAmendments to the Economic Opportunities Act allow for declining-balance depreciation in accordance with (§ 7 para. 5a EStG) of 5% annually based on the respective book value. This results in significant tax benefits.
Due to the KFW 40 QNG standard and the additional requirements, it is possible to combine the 5% declining-balance depreciation with the depreciation for rental housing (§ 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 residential and ancillary areas (gross floor areas) (BMF letter dated 21.05.2025 - we will be happy to provide this to you). The requirements and cost limits have been complied with. 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 an additional mark of quality.

Location