Bright apartment in a KfW 40 energy-efficient house - Save on taxes through special depreciation

Key facts

Purchase price & costs

About this apartment

Modern, barrier-free living with modern heating technology in the KFW 40 QNG energy-saving building in the new "Grünes Quartier" residential area with good transport connections to
Luxembourg. Bright, sunny apartment in a modern KFW 40 QNG energy-saving building. Very high tax benefits for landlords possible through the combination of declining-balance depreciation and special depreciation for rental housing!
Beautiful, age-appropriate living with modern, cost-effective heating technology in a sought-after location in the new "Grünes Quartier", in the quiet interior 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, 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 or vinyl flooring, high-quality apartment entrance doors, modern triple-glazed windows, good electrical equipment, and controlled residential ventilation with heat recovery will be provided. Particular attention was paid to sustainable construction when designing the property, as documented by the very 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 concerns apartment 19 on the 1st upper floor in the interior area. From the central hallway of approx. 5 m² with cloakroom, you enter the bright living/dining area with open kitchen of approx. 27 m², with access to the beautiful large balcony of approx. 10 m². A practical storage room is assigned to the kitchen area. The modern shower room is likewise accessible from the hallway. The spacious bedroom of approx. 17 m² is accessible via the living room. The apartment has a living area of approx. 58 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 an option to purchase an underground parking space for EUR 26,500.
The residential complex meets the technical requirements for KFW 40 loans of EUR 150,000 from 1.69% under programs 297, 298, as well as EUR 220,000.according to Programme 300 (family support) from 0.01%.
The apartments can, when purchased by the year of completion and rented in accordance with the amendments to the Economic Opportunities Act, be depreciated with declining-balance depreciation pursuant to (§ 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 rented housing (§ 7b EStG). An additional 4 years of special depreciation of 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 advise you in detail.
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 expert. This is an additional indication of quality.

Location