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 a 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 advantages for landlords through the combination of declining-balance depreciation and special depreciation for rental housing construction possible!
Age-appropriate, beautiful living with modern, cost-effective heating technology in a sought-after location in the new "Grünes Quartier", in a quiet inner area. In this prime location, modern, attractive condominiums of approx. 22 to approx. 110 m² are being built, with modern technology in an age-appropriate design, elevator and underground parking in sustainable construction to the high 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 or vinyl flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical equipment and controlled residential ventilation 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 assigned a storage/cellar room in the basement.
The ground-floor apartments can have a garden upon request.

The offer relates to apartment 7 on the ground floor, consisting of the bright living/dining/sleeping area with an open kitchen of approx. 24 m², with access to the attractive terrace (with garden upon request), the shower room and a storage area. The apartment has a living area of approx. 35 m².
The identical apartment can be purchased on the 1st, 2nd and 3rd upper floors.
A cellar room is assigned to the apartment.
There is an option to purchase an underground parking space for EUR 26,500.
The residential complex meets the technical requirements to enable 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%.
If purchased by the year of completion and rented out, the apartments can, in accordance with the amendments to the Economic Opportunities Act, with aDepreciated according to the declining-balance depreciation method 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 additional requirements, it is possible to combine the 5% declining-balance depreciation with the rental housing depreciation (§ 7b EStG). An additional 4 years of special depreciation of 5% of up to EUR 4,000 per m² can be claimed here. 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 (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 additionally be supervised by a publicly appointed building surveyor. This is an additional mark of quality.

Location