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 age-appropriate living with modern heating technology in the KFW 40 QNG energy-efficient house in the new “Grünes Quartier” residential area with good transport connections to
Luxembourg. Bright, sunny apartment in a modern KFW 40 QNG energy-efficient house. Very significant tax benefits for landlords are possible through the combination of declining-balance depreciation and special depreciation for rented residential 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 prime location, modern, attractive condominiums ranging from approx. 25 to approx. 190 m² are being built, featuring modern technology in an age-appropriate design, with an elevator and underground parking, using sustainable construction methods to the high-quality KFW 40 QNG standard. A high-quality exterior façade with an appealing clinker façade, electric roller shutters, a modern elevator, attractive tiles and sanitary fittings, appealing parquet flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical installations, controlled residential ventilation with heat recovery, and attractive parquet flooring will be provided. 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 low heating and ancillary costs. All apartments have attractive balconies or spacious 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.
This offer relates to apartment 20 on the second floor. From the central hallway with coat area, you reach the practical storage room as well as the bright living/dining area with open kitchen of approx. 36 m², with access to the attractive balcony of approx. 6 m². The spacious bedroom of 18 m² with adjoining dressing room of approx. 7 m² and the shower room of approx. 8 m² are likewise accessible from the living area. The apartment has a living area of approx. 87 m². A cellar room is assigned to the apartment.
Underground parking spaces can be purchased for EUR 26,500. The residential complex meets the technical requirements to qualify for KFW loans of EUR 150,000 from 1.49% 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 In accordance with the changes introduced by the Economic Opportunities Act, rental property can 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 advantages.
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). An additional four years of special depreciation of 5% can be claimed on up to EUR 4,000 per m². For both the cost limit of EUR 5,200 per m² and the depreciation value of EUR 4,000 per m², the residential and ancillary areas (gross floor areas) may be used as the basis (Federal Ministry of Finance letter dated 21 May 2025—we will be happy to provide this to you). The requirements and cost limits have been met. Example: Apartment 1
Purchase price including underground parking space: EUR 237,400 – depreciation in years 1–4: approx. EUR 91,484.80
Ask your tax advisor. They will advise you in detail.
Construction has begun. Completion is planned for the end of 2027.
The property is also supervised by a publicly appointed building expert. This is additional proof of quality.

Location