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-saving house in the new "Grünes Quartier" residential area with good transport links to
Luxembourg. Bright, sunny apartment in a modern KFW 40 QNG energy-saving house. Very high tax benefits for landlords are possible through the combination of declining-balance depreciation and special depreciation for rental housing!
Beautiful age-appropriate living with modern, cost-efficient heating technology in a sought-after location in the new "Grünes Quartier" in the quiet inner area. In this prominent location, modern attractive condominiums ranging from approx. 25 to approx. 190 m² are being built, with modern technology in an age-appropriate design, 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, beautiful tiles and sanitary fittings, attractive parquet flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical fittings, a controlled residential ventilation system with heat recovery, as well as 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 beautiful balconies or spacious terraces or roof terraces. Each apartment is assigned a storage/basement room in the basement.
The ground-floor apartments can have a garden upon request.
The offer refers to apartment 6 on the ground floor. From the central hallway with cloakroom, you reach the practical storage room as well as the bright living/dining area with open kitchen of approx. 34 m², with access to the beautiful terrace of approx. 6 m² and the small garden. The spacious bedroom of 15 m² and the shower room of approx. 8 m² are likewise accessible from the living area. The apartment has a living area of approx. 71 m². A basement room is assigned to the apartment.
There is an option to purchase underground parking spaces for EUR 26,500. The residential complex meets the technical requirements for enabling 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 pursuant to the amendments to the Business Opportunities Act, with declining-balance depreciation in accordance with (§ 7 para. 5a EStG) of 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 depreciation for rented housing (§ 7b EStG). Here, an additional 4 years of special depreciation of 5% of up to EUR 4,000 per m² can be claimed. 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) can 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 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 adviser. They will provide you with detailed advice.
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